HADEN INTERNATIONAL GROUP INDIA P. LTD., V. ACIT CIR. - 1,

MA 763/MUM/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6460 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-04-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2003-2004
• Appeal Filed On: 30-12-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R S SRIVASTAVA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL 'H' BENCH, MUMBAI BEFORE SHRI D.K. AGARWAL, JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER MA NO. 763/MUM/2010 (ARISING OUT OF ITA NO. 3395/MUM/2008) (ASSESSMENT YEAR: 2003-04) M/S. HADEN INTERNATIONAL GROUP INDIA ACIT, CIRCLE - 1 PVT. LTD., 'DIL' COMPLEX, DUPHAR THANE INTERFRAN PREMISES, SWAMI VS. VIVEKANANDA ROAD, MAJIWADE THANE 400606 PAN - AAACH 1459 I APPLICANT RESPONDENT APPLICANT BY: SHRI FARROKH V. IRANI RESPONDENT BY: SHRI R.S. SRIVASTAVA O R D E R PER B. RAMAKOTAIAH, A.M. THE ASSESSEE THROUGH THIS MISCELLANEOUS APPLICATION REQUESTS THE TRIBUNAL TO RECALL THE EXPARTE ORDER IN ITA NO. 339 5/MUM/208 DATED 22 ND OCTOBER 2009 PASSED FOR NON-APPEARANCE ON THE DATE OF HEARING. 2. THE LEARNED COUNSEL FOR THE ASSESSEE REFERRING TO T HE MISCELLANEOUS APPLICATION AND AFFIDAVIT FILED BY THE ASSESSEE EXP LAINED THE REASONS FOR SUCH NON-APPEARANCE ON THE APPOINTED DATE. 3. AFTER HEARING BOTH THE SIDES AND AFTER GOING THROUG H THE CONTENTS OF THE MISCELLANEOUS APPLICATION AS WELL AS THE AFFIDA VIT OF THE ASSESSEE WE FIND THAT THERE WAS A REASONABLE CAUSE ON THE PART OF TH E ASSESSEE FOR SUCH NON- APPEARANCE ON THE APPOINTED DATE. WE, THEREFORE, RE CALL THE ORDER OF THE TRIBUNAL DATED 22 ND OCTOBER 2009 AND FIX THE HEARING OF THE APPEAL ON 23.06.2011, WHICH WAS ANNOUNCED IN THE OPEN COURT. SINCE THE DATE OF MA NO. 763/MUM/2010 M/S. HADEN INTERNTAION GROUP INDIA P. LTD. 2 HEARING WAS PRONOUNCED IN THE OPEN COURT IN THE PRE SENCE OF BOTH THE PARTIES, NO SEPARATE NOTICE OF HEARING WILL BE ISSU ED. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY T HE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ON 1 ST APRIL 2011. SD/- SD/- (D.K. AGARWAL) (B. RAMAKOTAIAH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 1 ST APRIL 2011 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) II, MUMBAI 4. THE CIT I, MUMBAI CITY 5. THE DR, H BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI N.P.