HIRA PANNA CO. OP HSG. SOCIETY, V. ITO WD 16(2)(4),

MA 845/MUM/2009

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3629 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-04-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2003-2004
• Appeal Filed On: 11-12-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH H MUMBAI BEFORE SHRI R.V.EASWAR (SR.VICE PRESIDENT) & SHRI RAJENDRA SINGH, AM & M.A.NO.845/MUM/2010 - A.Y 2003-04 [ARISING OUT OF I.T.A.NO.5302/MUM/2007] HEERA PANNA CO-OPERATIVE HOUSING SOCIETY LIMITED, BHULABHAI DESAI ROAD, HAJIALI, MUMBAI 400 026. PAN NO.AACFH 7760 C VS. THE INCOME TAX OFFICER 16(2)(4), MUMBAI. (APPLICANT) (RESPONDENT) ASSESSEE BY : SHRI HARESH SHAH. RESPONDENT BY : SHRI MOHD. USMAN. O R D E R PER RAJENDRA SINGH, AM: THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY T HE ASSESSEE REQUESTING FOR RECALL OF THE ORDER DATED 3 RD AUGUST, 2009 OF THE TRIBUNAL IN I.T.A.NO.5302/MUM/2007. IN THE SAID ORD ER THE TRIBUNAL HAD DISMISSED THE APPEAL OF THE ASSESSEE AS UNADMIT TED AS NO ONE HAD APPEARED TO REPRESENT THE CASE ON BEHALF OF THE ASS ESSEE DESPITE SERVICE OF NOTICE. 2. IN MISCELLANEOUS APPLICATION THE ASSESSEE HAS SU BMITTED THAT IN CONNECTION WITH THE HEARING ON 9-07-2009 THE AUTHOR ISED REPRESENTATIVE OF THE ASSESSEE SHRI HARESH P. SHAH WAS TO APPEAR BEFORE THE TRIBUNAL WITH THE ADJOURNMENT APPLICATIO N, BUT UNFORTUNATELY HE WAS LATE AND BY THE TIME HE REACHE D, THE MATTER HAD BEEN HEARD. IT HAS ALSO BEEN SUBMITTED THAT THE ASS ESSEE IS VERY MUCH 2 INTERESTED IN PURSUING THE APPEAL AND ACCORDINGLY H AS REQUESTED TO RECALL THE ORDER SO THAT THE ASSESSEE COULD BE HEAR D IN THE MATTER. 3. WE HAVE HEARD BOTH THE PARTIES, PERUSED THE RECO RDS AND CONSIDERED THE MATTER CAREFULLY. WE ARE SATISFIED T HAT THERE WAS A REASONABLE CAUSE FOR THE ASSESSEE NOT TO APPEAR BEF ORE THE TRIBUNAL ON THE DATE OF HEARING I.E. ON 9-07-2009. ACCORDINGLY, IN THE INTEREST OF JUSTICE WE RECALL THE ORDER DATED 3-8-2009 OF THE T RIBUNAL AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER WHICH WILL BE HEA RD ON 2/6/2010. THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT AN D, THEREFORE NO FORMAL NOTICE OF HEARING IS REQUIRED TO BE ISSUED B Y THE REGISTRY. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION STA NDS ALLOWED. ORDER PRONOUNCED ON THIS 19 TH DAY OF MARCH, 2010. SD/- SD/- (R.V.EASWAR) (RAJENDRA SINGH) SENIOR VICE PRESIDENT ACCOUNTANT MEMBER MUMBAI: 19 TH MARCH, 2010. P/-* COPY TO- 1) APPELLANT 2) RESPONDENT 3) CITA MUMBAI. 4) CIT CITY MUMBAI 5) DR BENCH MUMBAI TRUE COPY BY ORDER DY /ASST.REGISTRAR,ITAT MUMBAI. 3