CHARANJIT SINGH BHELLA, V. DCIT 21(3),

MA 767/MUM/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0360 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-05-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2003-2004
• Appeal Filed On: 19-12-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL C CC C BENCH, BENCH, BENCH, BENCH, MUMBAI MUMBAI MUMBAI MUMBAI , . ! ! ! ! , '# '# '# '# BEFORE BEFORE BEFORE BEFORE SHRI SHRI SHRI SHRI VIJAY PAL RAO, JM VIJAY PAL RAO, JM VIJAY PAL RAO, JM VIJAY PAL RAO, JM & SHRI D KARUNAKARA RAO, AM & SHRI D KARUNAKARA RAO, AM & SHRI D KARUNAKARA RAO, AM & SHRI D KARUNAKARA RAO, AM '$ '$ '$ '$/MISCELLANEOUS APPLICATION NO. 767/MUM/2012 /MISCELLANEOUS APPLICATION NO. 767/MUM/2012 /MISCELLANEOUS APPLICATION NO. 767/MUM/2012 /MISCELLANEOUS APPLICATION NO. 767/MUM/2012 ARISING OUT OF ./ I.T.A. NO. I.T.A. NO. I.T.A. NO. I.T.A. NO.4582 4582 4582 4582/MUM/20 /MUM/20 /MUM/20 /MUM/2008 0808 08 ( $ $ $ $ C C C C / ASSESSMENT YEAR : 2003-04) SHRI CHARANJITSINGH BHELLA M/S NIRMAL PROJECTS MARUTI DARSHAN NR IOC PETROL PUMP OP IIT MAIN GATE POWAI, MUMBAI 6=76 $ $ $ $ / VS. THE DY COMMR OF INCOME TAX 21(3), MUMBAI D '# ./ E ./ PAN/GIR NO. : AACPB 7209E ( DF / APPLICANT ) .. ( GHDF / RESPONDENT ) DF DF DF DF I I I I ' '' ' / APPELLANT BY : SHRI M SUBRAMANIAN GHDF GHDF GHDF GHDF J JJ J I I I I ' '' ' /RESPONDENT BY : MS NEERAJA PRADHAN $ $ $ $ J JJ J K# K# K# K# / DT. OF HEARING : 10 TH MAY 2013 LMC LMC LMC LMC J JJ JK# K# K# K# / DT.OFPRONOUNCEMENT: 10 TH MAY 2013 'N / O R D E R PER : , . . / VIJAY PAL RAO, JM THE ASSESSEE HAS FILED THIS MISCELLANEOUS APPLICATI ON WITH PRAYER TO RECALL THE ORDER OF THE TRIBUNAL IN ITA NO. 4582/MUM/2008 DATE D 5 TH OCT 2011 WHEREBY THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR NON PROSEC UTION. 2 WE HAVE HEARD THE PARTIES AND CONSIDERED THE AV ERMENTS MADE IN THE AFFIDAVIT FILED ALONG WITH THE APPLICATION. WE ARE SATISFIED THAT THERE WAS REASONABLE CAUSE FOR NON ATTENDANCE OF THE ASSESSEE OR HIS COU NSEL/A.R ON THE DATE OF HEARING WHEN THE APPEAL OF THE ASSESSEE WAS DISMISSED. WE, THEREFORE, IN THE INTEREST OF MA 767/M/2012. . 2 JUSTICE RECALL OUR ORDER DATED 5.10.2011 IN ITA NO. 4582/MUM/2008 AND THE APPEAL IS FIXED FOR HEARING ON MERIT ON 3.7.2013. 3 SINCE THE DATE OF HEARING WAS PRONOUNCED IN THE O PEN COURT IN THE PRESENCE OF BOTH THE PARTIES, THEREFORE, NO SEPARATE NOTICES WILL BE ISSUED TO THE PARTIES. THE REGISTRY IS DIRECTED TO FIX THE APPEAL ACCORDINGLY FOR HEARING. 4 IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. O KP $ OK J '$ '$ '$ '$ K Q J K RS ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING I.E.10.5.2013 . 'N J LMC #' T U$P 10 TH S M J V SD/- SD/- ( . ! ! ! ! ) '# ( D KARUNAKARA RAO ) ACCOUNTANT MEMBER ( ) (VIJAY PAL RAO ) JUDICIAL MEMBER PLACE: MUMBAI : DATED: 10 TH MAY 2013 RAJ* COPY FORWARDED TO: 1 APPELLANT 2 RESPONDENT 3 CIT 4 CIT(A) 5 DR /TRUE COPY/ BY ORDER DY /AR, ITAT, MUMBAI