SHRIJI JEWELLERY LTD, V. ITO WD 8(3)(1),

MA 880/MUM/2009

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3588 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-04-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2004-2005
• Appeal Filed On: 29-12-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJNISH ARVIND
• Assessee Lawyers: SANJAY SHAH
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH E, MUMBAI. BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER M.A. NO. 880 /MUM/2009. (IN ITA NO. 289 4/MUM/2008) ASSESSMENT YEAR : 2004-05. M/S SHREEJI JEWELLERY LTD., THE INCOME TAX OFFICER, GEMS & JEWELLERY COMPLEX-III, VS. WARD-8(3) (1), MUMBAI. G-36 SEEPZ, ANDHERI (EAST), MUMBAI 400 096. PAN : AAECS1821N APPLICANT RESPONDENT APPLICANT BY : SHRI SANJAY SHAH. RESPONDENT BY : SHRI RAJNISH ARVIND. O R D E R PER J. SUDHAKAR REDDY, A.M. BY THIS MISCELLANEOUS APPLICATION THE LEARNED COU NSEL FOR THE ASSESSEE SUBMITS THAT THE ASSESSEE WAS PREVENTE D BY REASONABLE CAUSE FROM ATTENDING ON THE DATE OF HEARING AND THAT THIS RESULTED IN THE TRIBUNAL PASSING AN EXPARTE ORDER BY APPLYING MULTIPLAN (IND IA) LTD. 38 ITR 320 IN ORDER DATED 9 TH JUNE, 2009. 2. HIS CASE IS THAT THE ACCOUNTANT OF THE COMPANY RECEIVED THE NOTICE AND HAD INADVERTENTLY OMITTED TO FILE THE CO PY OF THE NOTICE TO THE CHARTERED ACCOUNTANT OF THE ASSESSEE COMPANY. COPY OF THE AFFIDAVIT OF THE ACCOUNTANT WAS ENCLOSED. 3. THE LEARNED DR OPPOSED THE CONTENTIONS. 2 4. AFTER HEARING THE RIVAL CONTENTIONS, WE ARE OF THE CONSIDERED OPINION THAT THE ASSESSEE WAS PREVENTED BY REASONAB LE CAUSE FROM APPEARING BEFORE THE TRIBUNAL ON THE DATE OF HEARIN G. THUS, IN VIEW OF THE PROVISO OF RULE 24 OF THE ITAT RULES, WE RECALL THE ORDER DATED 9 TH JUNE, 2009. WE DIRECT THE REGISTRY TO FIX THE CASE FOR HE ARING ON 17 TH JUNE, 2010. AS THIS DATE HAS BEEN PRONOUNCED IN THE OPEN COURT, NO SEPARATE NOTICE FOR HEARING SHALL BE GIVEN. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN COURT ON 21 -4-2010 SD/- SD/- ( N.V.VASUDEVAN) (J. SUDHAKAR REDDY) JUDICIAL MEMBER. ACCOUNTANT MEMBER. MUMBAI, DATED : 21 ST APRIL, 2010. COPY FORWARDED TO : 1. APPLICANT. 2. RESPONDENT 3. C.I.T. 4. CIT(A) 5. DR, E-BENCH. (TRUE COPY) BY ORDER ASSTT. REGISTRAR, ITAT, MUMBAI BENCHES, MUMBAI. WAKODE