SHITAL DIAMOND LTD, v. DCIT 8(3),

MA 642/MUM/2009 | misc
Pronouncement Date: 10-03-2010 | Result: Allowed

Appeal Details

RSA Number 64219924 RSA 2009
Assessee PAN AABCS3005P
Bench Mumbai
Appeal Number MA 642/MUM/2009
Duration Of Justice 5 month(s) 25 day(s)
Appellant SHITAL DIAMOND LTD,
Respondent DCIT 8(3),
Appeal Type Miscellaneous Application
Pronouncement Date 10-03-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted Not Allotted
Tribunal Order Date 10-03-2010
Assessment Year misc
Appeal Filed On 15-09-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH E-1 MUMBAI BEFORE SMT. P.MADHAVI DEVI JM & SHRI RAJENDRA SINGH AM M.A.NOS.642 810 & 811/MUM/2009 [ARISING OUT OF I.T.A.NOS.5053 5054 & 5055/M/07 A.YS.1996-97 1997-98 & 1998-99 M/S. SHEETAL DIAMONDS LTD. C/O. B.S.VASA ADVOCATE 213/215 JOLLY BHAVAN NO.1 10 NEW MARINE LINES MUMBAI 400 020 PAN NO. AABCS 3005 P VS. DY. COMMISSIONER OF I.T. 8(3) MUMBAI (APPLICANT) (RESPONDENT) ASSESSEE BY : SHRI B.V.JHAVERI. REVENUE BY : SHRI NAVEEN GUPTA. O R D E R PER P.MADHAVI DEVI JM: THESE MISCELLANEOUS APPLICATIONS ARE FILED BY THE ASSESSEE U/S.254(2) OF THE I.T.ACT FOR RECALL OF THE TRIBUN ALS ORDER DATED 18-6- 2009 DISMISSING ASSESSEES I.T.APPEAL NOS.5053 5054 AND 5055/M/07 IN LIMINE. 2. IT IS SUBMITTED IN THE MISCELLANEOUS APPLICATION THAT NON ATTENDANCE DURING THE COURSE OF HEARING OF THE APPE AL IS DUE TO UNINTENTIONAL MISTAKE IN RECORDING THE DATE OF HEAR ING ON EARLIER OCCASION. IN SUPPORT OF THIS CONTENTION AN AFFIDAVI T OF THE CHARTERED ACCOUNTANT WHO IS APPEARING FOR THE ASSESSEE BEFORE THE TRIBUNAL HAS BEEN FILED. 2 3. HAVING GONE THROUGH THE CONTENTIONS IN THE AFFI DAVIT FILED AND ALSO AFTER HEARING BOTH THE PARTIES WE ARE SATISFI ED THAT THERE WAS NO INTENTIONAL NEGLIGENCE ON THE PART OF THE ASSESSEE FOR NON ATTENDANCE BEFORE THE TRIBUNAL ON THE DATE OF HEARING. THEREFO RE IN THE INTEREST OF JUSTICE AND IN VIEW OF RULE 24 OF ITAT RULES WE DE EM IT FIT AND PROPER TO RECALL THE TRIBUNALS ORDER DATED 18-6-2009 AND FIX THE APPEALS FOR HEARING ON 22-4-2010. AS BOTH THE PARTIES HAVE BEEN INFORMED ABOUT THE DATE OF HEARING IN THE OPEN COURT NO FRESH NOT ICE NEED BE SENT. 4. IN THE RESULT MISCELLANEOUS APPLICATIONS ARE AL LOWED. ORDER PRONOUNCED ON THIS 9 TH DAY OF MARCH 2010. SD/- SD/- (RAJENDRA SINGH) (P.MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI:9 TH MARCH 2010. P/-*