CRIST ANIMATION STUDIO LTD, V. ACIT CIR 11(1),

MA 825/MUM/2009

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3784 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-06-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2001-2002
• Appeal Filed On: 07-12-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: USMAN MOHAMMED
• Assessee Lawyers: ARVIND SONDE
• Keywords: Reasonable cause

Judgement Text

1 M A NO.825/MUM/2009 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH B MUMBAI BEFORE SHRI R S SYAL, AM & SHRI R S PADVEKAR, JM MA NO. 825/MUM/2009 ARISING OUT OF ITA NO. 2895/MUM/2005 (ASST YEARS 2001-02 ) M/S CREST ANIMATION STUDIOS LTD PLOT NO.250D HIND CYCLE ROAD WORLI MUMBAI 25 VS THE ACCT COMMR OF INCOME TAX CIR 11(1), MUMBAI (APPLICANT) (RESPONDENT) PAN NO. AAACC6134C ASSESSEE BY: SHRI ARVIND SONDE REVENUE BY: SHRI USMAN MOHAMMED O R D E R PER R S PADVEKAR: THE ASSESSEE HAS FILED THIS MISCELLANEOUS APPLICATI ON WITH PRAYER TO RECALL THE ORDER OF THE TRIBUNAL IN ITA NO.2895/MUM /2005 DATED 21.2.2008 DISMISSING THE APPEAL OF THE ASSESSEE FOR NON PROSE CUTION. THE APPLICATION IS SUPPORTED BY AFFIDAVIT. 2 WE HAVE HEARD THE PARTIES. THE APPEAL WAS FIXED F OR HEARING ON 20.2.2008. BUT THE ASSESSEE REMAINED ABSENT ON THE DATE OF HEARING. 3 WE HAVE PERUSED THE REASONS GIVEN IN THE APPLIC ATION AND WE ARE SATISFIED THAT THERE WAS REASONABLE CAUSE FOR NON A TTENDANCE OF THE ASSESSEE OR HIS COUNSEL/A.R. ON THE DATE OF HEARING. WE, TH EREFORE, RECALL OUR ORDER IN ITA NO. 2895/MUM/2005 DATED 21.2.2008. 2 M A NO.825/MUM/2009 4 THE APPEAL IS FIXED FOR HEARING ON MERIT ON 14 TH JULY 2010. SINCE THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN 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. 5 IN THE RESULT, THE MISCELLANEOUS APPLICATION FILE D BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON THE 25 TH DAY OF JUNE 2010. SD/- SD/- ( R S SYAL ) ACCOUNTANT MEMBER (R S PADVEKAR ) JUDICIAL MEMBER PLACE: MUMBAI : DATED: 25 TH , JUNE 2010 RAJ* COPY FORWARDED TO: 1 APPELLANT 2 RESPONDENT 3 CIT 4 CIT(A) 5 DR /TRUE COPY/ BY ORDER DY /AR, ITAT, MUMBAI