JAI TRADING CO, v. ACIT CIR 17(3), MUMBAI

MA 232/MUM/2010 | 2000-2001
Pronouncement Date: 19-01-2011 | Result: Allowed

Appeal Details

RSA Number 23219924 RSA 2010
Assessee PAN AABFJ4311N
Bench Mumbai
Appeal Number MA 232/MUM/2010
Duration Of Justice 9 month(s) 11 day(s)
Appellant JAI TRADING CO,
Respondent ACIT CIR 17(3), MUMBAI
Appeal Type Miscellaneous Application
Pronouncement Date 19-01-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted J
Tribunal Order Date 19-01-2011
Assessment Year 2000-2001
Appeal Filed On 07-04-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL 'J' BENCH MUMBAI BEFORE SHRI D. MANMOHAN VICE PRESIDENT AND SHRI B. RAMAKOTAIAH ACCOUNTANT MEMBER MA NO. 232/MUM/2010 (ARISING OUT OF ITA NO. 1805/MUM/2009) (ASSESSMENT YEAR: 2000-01) M/S. JAI TRADING CO. ACIT CIRCLE 17(3) 290 A-10 ANAND NAGAR PIRAMAL CHAMBERS NEAR G.T.B. NAGAR SION (E) VS. PAREL MUMBAI MUMBAI 400037 PAN - AABFJ 4311 N APPLICANT RESPONDENT APPLICANT BY: SHRI ANIL SATHE RESPONDENT BY: SHRI SHRAVAN KUMAR O R D E R PER B. RAMAKOTAIAH A.M. THE ASSESSEE THROUGH THIS MISCELLANEOUS APPLICATION REQUESTS THE TRIBUNAL TO RECALL THE EXPARTE ORDER PASSED FOR NON -APPEARANCE ON THE DATE OF HEARING. THE APPEAL WAS BARRED BY TIME OF 12 DAY S AND THE ASSESSEE FILED AN AFFIDAVIT EXPLAINING THE DELAY ALSO IN THE MA IT SELF. THE LEARNED COUNSEL FOR THE ASSESSEE REFERRING TO THE MISCELLANEOUS APP LICATION AND AFFIDAVIT FILED BY THE ASSESSEE EXPLAINED THE REASONS FOR SUCH NON- APPEARANCE ON THE APPOINTED DATE. 2. AFTER HEARING BOTH THE SIDES AND AFTER GOING THROUG H THE CONTENTS OF THE MISCELLANEOUS APPLICATION AS WELL AS THE AFFIDA VIT OF THE ASSESSEE WE FIND THERE WAS A REASONABLE CAUSE ON THE PART OF THE ASS ESSEE FOR SUCH NON- APPEARANCE ON THE APPOINTED DATE. WE THEREFORE RE CALL THE ORDER OF THE TRIBUNAL AND FIX THE HEARING OF THE APPEAL ON 22.03 .2011 WHICH WAS ANNOUNCED IN THE OPEN COURT. IT WAS ALSO ANNOUNCED THAT NO SEPARATE NOTICE MA NO. 232/MUM/2010 M/S. JAI TRADING CO. 2 OF HEARING SHALL BE SENT TO WHICH BOTH THE PARTIES AGREED. THE ISSUE OF CONDONATION HAS TO BE CONSIDERED WHEN THE APPEAL IS TAKEN UP. 3. IN THE RESULT ASSESSEES MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH JANUARY 2011. SD/- SD/- (D. MANMOHAN) (B. RAMAKOTAIAH) VICE PRESIDENT ACCOUNTANT MEMBER MUMBAI DATED: 19 TH JANUARY 2011 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) XVII MUMBAI 4. THE CIT XVII MUMBAI CITY 5. THE DR J BENCH ITAT MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT MUMBAI BENCHES MUMBAI N.P.