NOOTHERU INDIA TILES (SALES 0 CORP., v. ITO 12(3)(2),

MA 235/MUM/2011 | 2003-2004
Pronouncement Date: 29-07-2011 | Result: Allowed

Appeal Details

RSA Number 23519924 RSA 2011
Assessee PAN AAAFN1474C
Bench Mumbai
Appeal Number MA 235/MUM/2011
Duration Of Justice 3 month(s) 14 day(s)
Appellant NOOTHERU INDIA TILES (SALES 0 CORP.,
Respondent ITO 12(3)(2),
Appeal Type Miscellaneous Application
Pronouncement Date 29-07-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted B
Tribunal Order Date 29-07-2011
Assessment Year 2003-2004
Appeal Filed On 15-04-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES B MUMBAI BEFORE SHRI R.S.SYAL AM AND SMT.ASHA VIJAYARAGHAVAN JM M.A.NO.235/MUM/2011 (ARISING OUT OF ITA NO.1039/MU M/2009 : ASST. YEAR 2003-2004) M/S.NORTHERN INDIA TILES (SALES) CORPN. 85/86 MAKER CHAMBERS-III NARIMAN POINT MUMBAI 400 021. PAN : AAAFN1474C. VS. THE INCOME TAX OFFICER WARD 12(3)(2) MUMBAI. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI VIMAL PUNMIYA RESPONDENT BY : SHRI V.V.SHASTRI DATE OF HEARING : 29.07.2011 DATE OF PRONOUNCEMENT : 29.07.2011 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 9 TH DECEMBER 2009 IN ITA NO. 1039/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 HI S SUBMISSION AN AFFIDAVIT OF SHRI VIVEK TALWAR PARTNER OF THE ASSESSEE -COMPANY DATED 13 TH APRIL 2011 WAS FILED. TH E 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 THE REGISTRY TO FIX THIS APPEAL FOR HEARING ON 18 TH AUGUST 2011. NO SEPARATE NOTICE NEED BE SENT TO THE ASSESSEE AS THE ANNOUNCEMENT MA NO.235/MUM/2011 M/S.NORTHERN INDIA TILES (SALES) CORPORATION. 2 TO THIS EFFECT WAS MADE IN THE OPEN COURT AND THE LEARNE D A.R. HAS WAIVED HIS RIGHT TO SEPARATE NOTICE. 3. IN THE RESULT THE MISCELLA NEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN TH E OPEN COURT ON THIS 29 TH DAY OF JULY 2011. SD/- SD/- (ASHA VIJAYARAGHAVAN) (R.S.SYAL) JUDICIAL MEMBER A CCOUNTANT MEMBER MUMBAI : 29 TH JULY 2011. DEVDAS* COPY TO : 1. THE APPLICANT. 2. THE RESPONDENT. 3. THE CIT CONCERNED 4. THE CIT(A) XII MUMBAI. 5. THE DR/ITAT MUMBAI. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR ITAT MUMBAI.