CHANDANI GEMS P. LTD, v. ITO 5(1)-3,

MA 475/MUM/2010 | 2006-2007
Pronouncement Date: 24-09-2010 | Result: Allowed

Appeal Details

RSA Number 47519924 RSA 2010
Assessee PAN AACCC7539D
Bench Mumbai
Appeal Number MA 475/MUM/2010
Duration Of Justice 2 month(s) 1 day(s)
Appellant CHANDANI GEMS P. LTD,
Respondent ITO 5(1)-3,
Appeal Type Miscellaneous Application
Pronouncement Date 24-09-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted C
Tribunal Order Date 24-09-2010
Assessment Year 2006-2007
Appeal Filed On 23-07-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH MUMBAI BEFORE SHRI D.K. AGARWAL JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH ACCOUNTANT MEMBER MA NO. 475/MUM/2010 (ARISING OUT OF ITA NO. 2554/MUM/2009) (ASSESSMENT YEAR: 2006-07) M/S. CHANDANI GEMS P. LTD. INCOME TAX OFFICER - 5(1 )-3 210 ROOPRAJ BUILDING MUMBAI 497 S.V.P. ROAD VS. MUMBAI 400004 PAN - AACCC7539 D APPELLANT RESPONDENT APPELLANT BY: SHRI SAMEER G. DALAL RESPONDENT BY: SHRI JITENDRA YADAV O R D E R PER B. RAMAKOTAIAH A.M. THE ASSESSEE THROUGH THIS MISCELLANEOUS APPLICATION REQUESTS THE TRIBUNAL TO RECALL THE EXPARTE ORDER IN ITA NO. 255 4/MUM/2009 DATED 20.01.2010 PASSED FOR NON-APPEARANCE ON THE DATE OF HEARING. 2. THE LEARNED COUNSEL FOR THE ASSESSEE REFERRING TO T HE MISCELLANEOUS APPLICATION AND AFFIDAVIT FILED BY THE ASSESSEE EXP LAINED THE REASONS FOR SUCH NON-APPEARANCE ON THE APPOINTED DATE. 3. 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 ABOVE CITED ORDER OF THE TRIBUNAL AND FIX THE HEARING OF THE AP PEAL ON 9 TH NOVEMBER 2010 WHICH WAS ANNOUNCED IN THE OPEN COURT. IT WAS ALSO ANNOUNCED THAT NO SEPARATE NOTICE OF HEARING SHALL BE SENT TO WHIC H BOTH THE PARTIES AGREED. MA NO. 475/MUM/2010 M/S. CHANDANI GEMS P. LTD. 2 4. IN THE RESULT MISCELLANEOUS APPLICATION FILED BY T HE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 24 TH SEPTEMBER 2010. SD/- SD/- (D.K. AGARWAL) (B. RAMAKOTAIAH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI DATED: 24 TH SEPTEMBER 2010 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) V MUMBAI 4. THE CIT V MUMBAI CITY 5. THE DR C BENCH ITAT MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT MUMBAI BENCHES MUMBAI N.P.