ADVANI HOTELS& RESORTS (INDIA) LTD., v. ITO 3(1)(1),

MA 136/MUM/2011 | misc
Pronouncement Date: 22-07-2011 | Result: Allowed

Appeal Details

RSA Number 13619924 RSA 2011
Assessee PAN AAACR6389Q
Bench Mumbai
Appeal Number MA 136/MUM/2011
Duration Of Justice 4 month(s) 24 day(s)
Appellant ADVANI HOTELS& RESORTS (INDIA) LTD.,
Respondent ITO 3(1)(1),
Appeal Type Miscellaneous Application
Pronouncement Date 22-07-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 22-07-2011
Assessment Year misc
Appeal Filed On 28-02-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES A MUMBAI BEFORE SHRI R.S.SYAL AM AN D SHRI R.S.PADVEKAR JM M.A.NO.136/MUM/2011 (ARISING OUT OF ITA NO.630 & 631/MU M/2009 : A.YRS 2004-2 005 & 2005-2006) M/S.ADVANI HOTELS & RESORTS (INDIA) LTD. 1009-1010 DALAMAL TOWER NARIMAN POINT MUMBAI 400 021. PAN : AAACR6389Q. VS. THE INCOME TAX OFFICER WARD 3(1)(1) MUMBAI. (APPLICANT) (RESPONDENT) APPLICANT BY : MS. MRUGAKSHI JOSHI RESPONDENT BY : SHRI P.K.B.MENON O R D E R PER R.S.SYAL AM : THIS MISCELLANEOUS APPLICATION U/S. 254(2) OF THE INCOME-TAX ACT 1961 HAS BEEN MOVED BY THE ASSESSEE PRAY ING FOR THE RECALLING OF THE EX PARTE ORDER OF THE TRIBUNAL DATED 19 TH JANUARY 2011 IN ITA NOS.630 & 631/MUM/2009. THE LEARNED COUNSEL FOR THE ASSESSEE STATED THAT THE TRIBUNAL HAS DISMISSED THE APPEAL OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. THE LEAR NED COUNSEL FURTHER CONTENDED THAT THE ASSESSEE WAS PREVENTED BY REASO NABLE CAUSE FOR NON APPEARANCE ON THE DATE OF HEARING. IN SUPPORT OF HIS SUBMISSION AN AFFIDAVIT OF ONE OF THE EMPLOYEES OF THE ASSESSEE-COMPANY DATED 15 TH MARCH 2011 WAS FILED. THE LEARNED D.R. DID NOT RAISE ANY SERIOUS OBJECTION TO IT. 2. WE HAVE HEARD THE RIVA L PARTIES AND PERUSED THE RE LEVANT MATERIAL ON RECORD. WE ARE SATISFIED WITH THE REASONS FOR THE ABSENCE OF THE ASSESSEE AT THE TIME WHEN THE APPEAL WAS TAKEN UP FOR HEARING BY THE TRIBUNAL. WE THEREFORE RECALL THE IMPUGNED ORDER AND DIRECT TH E REGISTRY TO FIX THESE APPEALS FOR HEARING ON 18 TH AUGUST 2011. NO SEPARATE NOTICE NEED BE SENT TO THE ASSESSEE AS THE ANNOUNCEMENT TO THIS EFFECT WAS MADE IN THE OPEN COURT AND THE LEARNE D A.R. HAS WAIVED HIS RIGHT TO SEPARATE NOTICE. MA NO.136/MUM/2011 M/S.ADVANI HOTELS & RESORTS (INDIA) LIMITED. 2 3. IN THE RESULT THE MISCELLA NEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED ON THIS 22 ND DAY OF JULY 2011. SD/- SD/- (R.S.PADVEKAR) (R.S.SYAL) JUDICIAL MEMBER A CCOUNTANT MEMBER MUMBAI : 22 ND JULY 2011. DEVDAS* COPY TO : 1. THE APPLICANT. 2. THE RESPONDENT. 3. THE CIT CONCERNED 4. THE CIT(A) XXVII MUMBAI. 5. THE DR/ITAT MUMBAI. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR ITAT MUMBAI.