DESIBELS COMPUTERS P. LATD, v. ITO WD 8(1)(3),

IN THE INCOME TAX APPELLATE TRIBUNAL 'D' BENCH MUMBAI BEFORE SHRI S.V. MEHROTRA ACCOUNTANT MEMBER AND SHRI V.D.RAO JUDICIAL MEMBER MA NO. 843/MUM/2009 (ARISING OUT OF ITA NO. 5980/MUM/2007) (ASSESSMENT YEAR: 1998-99) DECIBELLS COMPUTERS P. LTD THE I.T.O. 8(1)(3) 221/222 SOLARIE B LDG. B. OPP L&T GATE SAKIVIHAR ROAD MUMBAI AAYAKAR BHAVAN M.K. ROAD MUMBAI VS. PA NO.AAACD 3418 L APPLICANT RESPONDENT APPLICANT BY: SHRI HIRO RAI RESPONDENT BY: SHRI KESHAV SAXENA O R D E R PER S.V. MEHROTRA A.M. THE ASSESSEE HAS FILED THIS MISCELLANEOUS APPLICATI ON FOR RECALLING THE ORDER DATED 30 TH MARCH 2009 IN ITA NO.5980/M/2007 FOR THE ASSESSMEN T YEAR 1998-99 WHICH WAS DISMISSED EXPARTE FOR WANT OF PROSECUTION. 2. HAVING HEARD BOTH THE SIDES AND ON GOING THROUGH THE DETAILED REASONS STATED IN THE PETITION WE ARE CONVINCED THAT THE ASSESSEE WAS P REVENTED BY SUFFICIENT REASONS IN NOT APPEARING BEFORE THE TRIBUNAL TO PROSECUTE THE APPE AL. IN THE CIRCUMSTANCES IN ORDER TO IMPART SUBSTANTIAL JUSTICE TO THE ASSESSEE BY PROVIDING OP PORTUNITY OF HEARING WE ARE OF THE OPINION TO CALL BACK THE FILE AND DECIDE THE APPEAL AFRESH IN ACCORDANCE WITH LAW. THEREFORE WE RECALL THE ORDER OF THE TRIBUNAL DATED 30.3.2009 (SUPRA). THE APPEAL IS RESTORED ON THE ROLLS OF THE TRIBUNAL ON 24.6.2010 AS ANNOUNCED IN THE OPEN COURT. NO FRESH NOTICE W ILL BE ISSUED. 3. IN THE RESULT THE M.A. IS ALLOWED. ORDER PRONOUNCED ON 20 TH APRIL 2010. SD/- SD/- (V D. RAO) (S.V. MEHROTRA) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI DATED: 20 TH APRIL 2010 2 PARIDA COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) VII MUMBAI 4. THE CIT VII MUMBAI CITY 5. THE DR D BENCH ITAT MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT MUMBAI BENCHES MUMBAI 3 S.NO. DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 19.4.10 SR. PS/PS 2 DRAFT PLACED BEFORE AUTHOR 19.4.10 SR. PS/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/AM 5 APPROVED DRAFT COMES TO THE SR. PS/PS SR. PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR. PS/PS 7 FILE SENT TO THE BENCH CLERK SR. PS/PS 8 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER 4