AJAY BUILDERS, v. ITO WD 12(10(2),

MA 393/MUM/2010 | 2005-2006
Pronouncement Date: 01-10-2010 | Result: Allowed

Appeal Details

RSA Number 39319924 RSA 2010
Assessee PAN AABCA2882K
Bench Mumbai
Appeal Number MA 393/MUM/2010
Duration Of Justice 3 month(s) 13 day(s)
Appellant AJAY BUILDERS,
Respondent ITO WD 12(10(2),
Appeal Type Miscellaneous Application
Pronouncement Date 01-10-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 01-10-2010
Assessment Year 2005-2006
Appeal Filed On 18-06-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH A MUMBAI BEFORE SHRI D. MANMOHAN (VP) & SHRI R.K. PANDA (AM) M.A.NO.393/MUM/10 (ARISING OUT OF ITA NO.6986/MUM/2008) (A.Y. 2005-06) M/S. AJAY BUILDERS ASIAN BLDG. 4 TH FLOOR R. KAMANI MARG BALLARD ESTATE MUMBAI-400 001. PAN:AABCA2882K VS. INCOME-TAX OFFICER WARD 12(1)(2) MUMBAI. APPLICANT RESPONDENT APPLICANT BY MR. REEPAL TRALSHAWALA. RESPONDENT BY MR. D. SONGATE O R D E R PER R.K. PANDA AM : THE ASSESSEE THROUGH THIS MISC. APPLICATION REQUE STS THE TRIBUNAL TO RECALL THE EX PARTE ORDER PASSED BY IT DISMISSING T HE APPEAL OF THE ASSESSEE FOR NON-APPEARANCE. 2. THE LD. COUNSEL FOR THE ASSESSEE REFERRING TO T HE MISC. APPLICATION AND COPY OF THE AFFIDAVIT SUBMITTED THAT SINCE THE ACC OUNTANT OF THE ASSESSEE WAS BUSY IN APPEARING FOR HIS C.A. EXAMINATION THE NOT ICE COULD NOT BE COMMUNICATED TO THE COUNSEL. THEREFORE THE MATTER REMAINED UNREPRESENTED BEFORE THE TRIBUNAL ON THE DATE OF HEARING. HE SUBM ITTED THAT IN THE INTEREST OF JUSTICE THE ORDER SHOULD BE RECALLED AND THE MATTER SHOULD BE DECIDED ON MERITS. 3. AFTER HEARING BOTH THE SIDES WE ARE SATISFIED T HAT THERE WAS A REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR SUCH NON-APPE ARANCE ON THE DATE OF HEARING. WE THEREFORE RECALL THE ORDER OF THE TRI BUNAL AND THE APPEAL IS FIXED FOR HEARING ON 27-12-2010 WHICH WAS ANNOUNCED IN THE OPEN COURT. IT WAS ALSO ANNOUNCED THAT NO SEPARATE NOTICE OF HEARING SHALL BE SENT TO WHICH BOTH THE PARTIES AGREED. MA 393 /M/10 AJAY BUIL DERS 2 4. THE MISC. APPLICATION FILED BY THE ASSESSEE IS A CCORDING ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE OF H EARING ITSELF I.E. ON THE 1ST DAY OF OCTOBER 2010. SD/- SD/- (D. MANMOHAN) (R.K. PANDA) VICE-PRESIDENT A CCOUNTANT MEMBER MUMBAI: 1 ST OCTOBER 2010 NG: COPY TO : 1. APPLICANT. 2.DEPARTMENT. 3 CIT(A)-XII MUMBAI. 4 CIT XII MUMBAI. 5.DR A BENCH MUMBAI. 6. MASTER FILE. (TRUE COPY) BY ORDER ASST. REGISTRAR ITAT MUMBAI. MA 393 /M/10 AJAY BUIL DERS 3 DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 01-10-2010 SR.PS/ 2 DRAFT PLACED BEFORE AUTHOR 01-10-2010 SR.PS/ 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/ 6. KEPT FOR PRONOUNCEMENT ON SR.PS/ 7. FILE SENT TO THE BENCH CLERK SR.PS/ 8 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER