SANGHI MOTORS (BOMBAY) P. LTD, v. ACIT 7(2),

MA 870/MUM/2009 | misc
Pronouncement Date: 11-02-2010 | Result: Allowed

Appeal Details

RSA Number 87019924 RSA 2009
Assessee PAN AABCS5977Q
Bench Mumbai
Appeal Number MA 870/MUM/2009
Duration Of Justice 1 month(s) 17 day(s)
Appellant SANGHI MOTORS (BOMBAY) P. LTD,
Respondent ACIT 7(2),
Appeal Type Miscellaneous Application
Pronouncement Date 11-02-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted J
Tribunal Order Date 11-02-2010
Assessment Year misc
Appeal Filed On 24-12-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL 'J' BENCH MUMBAI BEFORE SHRI D.K. AGARWAL JUDICIAL MEMBER AND SHRI J. SUDHAKAR REDDY ACCOUNTANT MEMBER MA NO. 870/MUM/2009 (ARISING OUT OF ITA NO. 7292/MUM/2007) (ASSESSMENT YEAR: 2004-05) SANGHI MOTORS (BOMBAY) P. LTD. ACIT - 7(2) 1-2 TURF VIEW SETH MOTILAL G MUMBAI SANGHI MARG WORLI VS. MUMBAI 400018 PAN - AABCS 5977 Q APPELLANT RESPONDENT APPELLANT BY: SHRI NITESH JOSHI RESPONDENT BY: SHRI P.C. MORYA O R D E R PER J. SUDHAKAR REDDY A.M. BY THIS MISCELLANEOUS APPLICATION THE ASSESSEE SUBM ITS THAT IT WAS PREVENTS BY SUFFICIENT CAUSE FROM APPEARING BEFORE THE TRIBUNAL ON THE DATE OF HEARING I.E. 09.11.2009. 2. IT WAS SUBMITTED THAT THE ASSESSEES CHARTERED ACCO UNTANT WAS NOT WELL AND WAS HOSPITALISED FOR THE PERIOD 26 TH OCTOBER 2009 TO 12 TH NOVEMBER 2009 AND DUE TO THIS CIRCUMSTANCE THE ASSESSEE COUL D NOT APPEAL BEFORE THE TRIBUNAL WHICH RESULTED IN THE TRIBUNAL PASSING THE EXPARTE ORDER. 3. AFTER HEARING THE RIVAL CONTENTION WE ARE OF THE CO NSIDERED OPINION THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THE TRIBUNAL. THUS WE RECALL THE ORDER DATED 20 TH NOVEMBER 2009 BY INVOKING THE PROVISO TO RULE 24 OF THE ITAT RULES. THE CASE IS POSTED FOR MA NO. 870/MUM/2009 SANGHI MOTORS (BOMBAY) P. LTD. 2 FRESH HEARING ON 5 TH APRIL 2010. AS THIS ORDER WAS PRONOUNCED IN THE OP EN COURT NO SEPARATE NOTICE FOR HEARING SHALL BE ISSU ED TO EITHER PARTY. 4. IN THE RESULT MA IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 11 TH FEBRUARY 2010. SD/- SD/- (D.K. AGARWAL) (J. SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI DATED: 11 TH FEBRUARY 2010 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) VII MUMBAI 4. THE CIT VII MUMBAI CITY 5. THE DR J BENCH ITAT MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT MUMBAI BENCHES MUMBAI N.P. MA NO. 870/MUM/2009 SANGHI MOTORS (BOMBAY) P. LTD. 3 S.NO. DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 05.02.10 SR. PS/PS 2 DRAFT PLACED BEFORE AUTHOR 05.02.10 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