PRABHODH INVESTMENTS & TRADINGT CO. P. LTD, v. ITO WD 3(2)(4),

MA 432/MUM/2010 | 2004-2005
Pronouncement Date: 27-08-2010 | Result: Allowed

Appeal Details

RSA Number 43219924 RSA 2010
Assessee PAN AAACP4748F
Bench Mumbai
Appeal Number MA 432/MUM/2010
Duration Of Justice 1 month(s) 21 day(s)
Appellant PRABHODH INVESTMENTS & TRADINGT CO. P. LTD,
Respondent ITO WD 3(2)(4),
Appeal Type Miscellaneous Application
Pronouncement Date 27-08-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted C
Tribunal Order Date 27-08-2010
Assessment Year 2004-2005
Appeal Filed On 06-07-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH C MUMBAI BEFORE SHRI D.K.AGARWAL JM& SHRI T.R.SOOD AM M.A.NO.432/MUM/2010 - A.Y 2004-05 [ARISING OUT OF I.T.A.NO.6557/M/2008] PRABODH INVESTMENTS & TRADING COMPANY PVT. LTD. 2/12 PUSHPA VIHAR OPP. COLABA POST OFFICE MUMBAI 400 005. PAN NO.AAACP 4748 F VS. INCOME TAX OFFICER WARD 3(2)(4) MUMBAI. (APPLICANT) (RESPONDENT) ASSESSEE BY : SHRI NITESH JOSHI. REVENUE BY : SHRI SUMEET KUMAR. O R D E R PER T.R.SOOD AM : THROUGH THIS MISCELLANEOUS APPLICATION ASSESSEE HAS SOUGHT RECALLING OF THE ORDER OF THE TRIBUNAL DATED 11/11/ 2008 IN I.T.A.NO.6557/MUM/2008 THROUGH WHICH ASSESSEES AP PEAL WAS DISMISSED IN LIMINE FOR NON PROSECUTION. 2. BEFORE US LD.COUNSEL OF THE ASSESSEE SUBMITTED THAT BY MISTAKE THE DATE OF HEARING WAS NOTED AS 23 RD APRIL 10 AND WHEN THE COUNSEL CAME TO ATTEND ON THAT DATE THE BENCH WAS NOT FUNCT IONING. ON RECEIPT OF THE ORDER OF THE TRIBUNAL THE MISTAKE WAS REALI ZED THAT THE HEARING WAS IN FACT ON 27 TH APRIL 10. SINCE EFFECTIVE OPPORTUNITY OF HEARING HAS BEEN DENIED HE MADE A PRAYER THAT AN OPPORTUNI TY MAY BE GIVEN TO THE ASSESSEE. 2 3. ON THE OTHER HAND THE LD.DR RELIED ON THE ORD ER OF THE TRIBUNAL. 4. AFTER CONSIDERING THE RIVAL SUBMISSIONS WE FIND THAT IT SEEMS TO BE A CASE OF GENUINE MISTAKE ON THE PART OF THE COU NSEL OF THE ASSESSEE. SINCE HAS BEEN DENIED AN OPPORTUNITY OF H EARING WE RECALL THE ORDER OF THE TRIBUNAL IN I.T.A.NO.6657/MUM/08. THE REGISTRY IS DIRECTED TO FIX THE HEARING OF THE APPEAL ON 13-10- 2010. THE ASSESSEE SHOULD TAKE NOTICE FROM THIS ORDER ITSELF AS NO SEP ARATE NOTICE WILL BE ISSUED. 5. IN THE RESULT MISCELLANEOUS APPLICATION IS ALLO WED. ORDER PRONOUNCED ON THIS 27 TH DAY OF AUGUST 2010. SD/- SD/- (D.K.AGARWAL) (T.R.SOOD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI: 27 TH AUGUST 2010. P/-*