M/S. CHIKA PVT. LTD., V. ITO 1(1)(2),

MA 83/MUM/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6729 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-06-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2001-2002
• Appeal Filed On: 10-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: AARATI VISSANJI
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH B : MUMBAI BEFORE SHRI D.K. AGARWAL, (JM) AND SHRI RAJENDRA S INGH,(AM) MA NO.83/MUM/2011 ARISING OUT OF ITA NO.4985/MUM/2005 ASSESSMENT YEAR :2001-02 M/S. CHIKA PRIVATE LIMITED 5 TH FLOOR, INDUSTRIAL ASSURANCE BLDG. OPP. CHURCHGATE STATION MUMBAI-400 020. ..( APPLICANT ) P.A. NO. (AAACC 4609 A) VS. INCOME TAX OFFICER-1(1)(2) MUMBAI. ..( RESPONDENT ) APPLICANT BY : MS. A ARATI VISSANJI RESPONDENT BY : SHRI AB ANI KANTA NAYAK O R D E R PER RAJENDRA SINGH (AM). THIS MISCELLANEOUS APPLICATION HAS FILED BY THE ASSESSEE REQUESTING FOR RECALL OF THE ORDER DATED 7.12.2010 OF THE TRIBUNAL IN ITA NO.4985/M/2005. IN THE SAID ORDER THE TRIBUNAL H AD DISMISSED THE APPEAL OF THE ASSESSEE AS UN-ADMITTED ON THE GROUND OF N ON PROSECUTION AS NO ONE HAD APPEARED TO REPRESENT THE CASE ON BEHALF OF THE ASSESSEE. IN THE MISCELLANEOUS APPLICATION IT HAS BEEN SUBMITTED THAT ON THE LAST DAY OF HEARING ON 16.9.2010 THE BEN CH DID NOT FUNCTION AND THE ASSESSEE HAD BEEN INFORMED THAT FRESH NO TICE WOULD BE ISSUED. HOWEVER, IT APPEARS THE ASSESSEE HAD BEEN INFOR MED MA NO.83/M/11 A.Y:01-02 2 THROUGH NOTICE BOARD WHICH IT HAD OMITTED TO TAKE NOT E OF. THE NON- COMPLIANCE WAS THEREFORE, DUE TO A REASONABLE CAUSE AND A CCORDINGLY REQUEST HAS BEEN MADE FOR RECALL OF THE ORDER. 2. WE HAVE HEARD BOTH THE PARTIES, PERUSED THE RECORDS AND CONSIDERED THE MATTER CAREFULLY. WE ARE SATISFIED THAT THERE WAS A REASONABLE CAUSE FOR NON-COMPLIANCE BY THE ASSESSEE ON THE D ATE OF HEARING DURING THE APPELLATE PROCEEDINGS. WE, THERE FORE, IN THE INTEREST OF JUSTICE RECALL THE ORDER DATED 7.12.2010 AN D RESTORE THE APPEAL TO ITS ORIGINAL NUMBER WHICH WILL BE HEARD ON 8.8.2011. THE DATE OF THE HEARING WAS PRONOUNCED IN THE OPEN COURT I N THE PRESENCE OF BOTH PARTIES AND THEREFORE, NO FORMAL NOTICE OF HE ARING IS REQUIRED TO BE ISSUED BY THE REGISTRY. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION STANDS ALL OWED. ORDER PRONOUNCED IN THE OPEN COURT ON 3.6.2011. SD/- SD/- (D.K. AGARWAL) ( RAJENDRA SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 3.6.2011. JV. COPY TO: THE APPLICANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT(A) CONCERNED, MUMBAI THE DR BENCH TRUE COPY BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI. MA NO.83/M/11 A.Y:01-02 3