EAGLE HOME APPLIANCES P. LTD, v. ITO 7(3)(2),

MA 635/MUM/2010 | 2005-2006
Pronouncement Date: 11-01-2011 | Result: Allowed

Appeal Details

RSA Number 63519924 RSA 2010
Assessee PAN AAACT3316M
Bench Mumbai
Appeal Number MA 635/MUM/2010
Duration Of Justice 2 month(s) 15 day(s)
Appellant EAGLE HOME APPLIANCES P. LTD,
Respondent ITO 7(3)(2),
Appeal Type Miscellaneous Application
Pronouncement Date 11-01-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted E
Tribunal Order Date 11-01-2011
Assessment Year 2005-2006
Appeal Filed On 27-10-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI E BENCH BEFORE SHRI D.MANMOHAN VICE PRESIDENT & SHRI T.R.SOOD ACCOUNTANT MEMBER M.A.NOS.634 & 635/MUM/2010 A.Y. 2005-06 [ARISING OUT OF I.T.A.NOS.5419/M/08 & 2831/M/09] M/S EAGLE HOME APPLIANCES P. LTD. [FORMERLY M/S TRADE TEAMS LTD.] 4 TH FLOOR WANOWARIE PUNE 411 040 PAN: AAACT 3316 M VS. INCOME TAX OFFICER 7 (3)(2) MUMBAI. (APPLICANT) (RESPONDENT) APPLICANT BY : MRS. J.R.CHANDEKAR. RESPONDENT BY : MR. SHRAVAN KUMAR. O R D E R PER T.R.SOOD AM: THROUGH THESE MISCELLANEOUS APPLICATIONS ASSESSEE HAS SOUGHT RECALLING OF THE ORDER OF THE TRIBUNAL DATED 30-9-1 0 IN I.T.A.NOS.5419/M/09 AND 2831/M/09 THROUGH WHICH ASS ESSEES APPEALS WERE DISMISSED IN LIMINE FOR NON PROSECUTION. 2. THE LD. COUNSEL OF THE ASSESSEE SUBMITTED THAT A ROUND THE DATE OF HEARING THE SITUATION IN PUNE WAS VERY VOLATILE BECAUSE OF JUDGMENT IN THE CASE OF RAM JANAMBHUMI WAS TO BE DELIVERED O N 30-9-2010 I.E. ON THE DATE OF HEARING. SHE FURTHER SUBMITTED THAT EVEN A FAX MESSAGE WAS ALSO SENT TO THE TRIBUNAL AND THE COPY OF THE S AME HAS BEEN FILED ON RECORD. SHE MADE A PRAYER THAT THE HEARING COULD NOT BE ATTENDED BECAUSE OF THESE REASONS AND SINCE ASSESSEE HAS BEE N DENIED AN 2 OPPORTUNITY OF HEARING THEREFORE THE ORDER OF THE TRIBUNAL SHOULD BE RECALLED. 3. AFTER CONSIDERING THE RIVAL SUBMISSIONS WE ARE SATISFIED THAT THE ASSESSEE BECAUSE OF GENUINE REASONS COULD NOT ATTEN D THE PROCEEDINGS BEFORE THE TRIBUNAL. THEREFORE WE RECALL THE ORDER OF THE TRIBUNAL IN I.T.A.NOS.5419/M/09 AND 2831/M/09 AND DIRECT THE RE GISTRY TO FIX THE HEARING OF THE APPEALS ON 21 ST MARCH 2011. THE ASSESSEE SHOULD TAKEN NOTICE FROM THIS ORDER ITSELF AS NO SEPARATE NOTICE WILL BE ISSUED. 4. IN THE RESULT MISCELLANEOUS APPLICATIONS ARE AL LOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 7 TH DAY OF JANUARY 2011. SD/- SD/- (D.MANMOHAN) (T.R.SOOD) VICE PRESIDENT ACCOUNTANT MEMBER MUMBAI:7 TH JANUARY 2011. P/-*