SURAT HOSPITAL TRUST ASSOCIATION OF SEVENTH DAY ADVENTIST, V. DIT (E),

MA 756/MUM/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6429 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-04-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2003-2004
• Appeal Filed On: 24-12-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SU RENDRA KUMAR
• Keywords: Reasonable cause

Judgement Text

1 MA 756/M/2010 M/S SURAT HOSPITAL TRUST ASSO CIATION OF SEVENTH DAY ADVENTIST. IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES E BEFORE SHRI D.K. AGARWAL, J.M. AND SHRI R.K. PANDA, A.M. MISC. APPLICATION NO. 756/MUM/2010 ARISING OUT OF ITA NO. 764/MUM/2010 ASSESSMENT YEAR 2003-04 SURAT HOSPITAL TRUST ASSOCIATION OF SEVENTH DAY ADVENTIST, RASESH SHAH & ASSOCIATES, CHARTERED ACCOUNTANT, 0-1 SILVER PALM BUILDING, TIMALIYAWAD, SURAT. PAN AACTSO768F VS. DIRECTOR OF INCOME TAX (EXEMPTION), MUMBAI. APPLICANT RESPONDENT APPLICANT BY SHRI MEHUL SHAH RESPONDENT BY SHRI SURENDRA KUMAR ORDER PER R.K. PANDA A.M. THE ASSESSEE THROUGH THIS M.A. REQUESTS THE TRIBUNA L TO RECALL THE EX PARTE ORDER PASSED BY IT FOR NON-APPEARANCE ON THE DATE OF HEARING. 2. THE LEARNED COUNSEL FOR THE ASSESSEE REFERRING T O THE AFFIDAVIT FILED WITH THE MISC. APPLICATION EXPLAINED THE REASONS FOR NON -APPEARANCE ON THE DATE OF HEARING OF THE APPEAL. 3. AFTER HEARING BOTH THE SIDES AND CONSIDERING THE CONTENTS OF THE MISC. APPLICATION AND AFFIDAVIT FILED BY THE ASSESSEE, WE ARE SATISFIED THAT THERE WAS A REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR SU CH NON-APPEARANCE ON THE 2 MA 756/M/2010 M/S SURAT HOSPITAL TRUST ASSO CIATION OF SEVENTH DAY ADVENTIST. DATE OF HEARING. WE, THEREFORE, RECALL THE ORDER P ASSED BY THE TRIBUNAL. THE APPEAL IS FIXED FOR HEARING ON 12 TH JULY, 2011 WHICH WAS ANNOUNCED IN THE OPEN COURT. IT WAS ALSO ANNOUNCED THAT NO SEPARATE NOTICE WILL BE SENT TO WHICH BOTH THE PARTIES AGREED. 3. IN THE RESULT, THE MISC. APPLICATION FIELD BY TH E ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING I.E. ON 29.4.2011. SD/- SD/- (D.K. AGARWAL) (R.K. PANDA) JUDICIAL MEMBER ACCOUNT ANT MEMBER MUMBAI, DATED 29 TH APRIL, 2011. RK COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) -CONCERNED, MUMBAI 4. THE CIT- CONCERNED, MUMBAI 5. THE DR BENCH, E 6. MASTER FILE // TUE COPY// BY ORDER DY/ASSTT. REGISTRAR ITAT, MUMBAI 3 MA 756/M/2010 M/S SURAT HOSPITAL TRUST ASSO CIATION OF SEVENTH DAY ADVENTIST. DATE INITIALS 1 DRAFT DICTATED ON 29.4.11, SR. PS 2 DRAFT PLACED BEFORE THE AUTHOR 29.4.11 SR. PS 3 DRAFT PLACED BEFORE THE SECOND MEMBER 4 APPROVED DRAFT COMES TO THE SR. PS SR. PS 5 KEPT FOR PRONOUNCEMENT ON SR. PS 6 FILE SENT TO THE BENCH CLERK SR. PS 7 DATE ON WHICH FILE GOES TO THE HEAD CLERK 8 DATE ON WHICH FILE GOES TO THE AR 9 DATE OF DISPATCH OF ORDER