SHIV KRUPA BUILDERS & DEVELOPERS, v. ITO WD 24(2)(2),

MA 733/MUM/2009 | 2000-2001
Pronouncement Date: 17-02-2010

Appeal Details

RSA Number 73319924 RSA 2009
Assessee PAN AAPFS1935F
Bench Mumbai
Appeal Number MA 733/MUM/2009
Duration Of Justice 3 month(s) 12 day(s)
Appellant SHIV KRUPA BUILDERS & DEVELOPERS,
Respondent ITO WD 24(2)(2),
Appeal Type Miscellaneous Application
Pronouncement Date 17-02-2010
Appeal Filed By Assessee
Bench Allotted J
Tribunal Order Date 17-02-2010
Assessment Year 2000-2001
Appeal Filed On 05-11-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH J : MUMBAI BEFORE SHRI D.K. AGARWAL (JM) AND SHRI T.R. SOOD (AM) MA NO.733/MUM/2009 ARISING OUT OF ITA NO.1898/MUM/2004 ASSESSMENT YEAR : 2000-01 M/S. SHIV KRIPA BUILDERS & DEVELOPERS C/O. T.K. GURBUXRAI & CO. 21 VEENA BEENA OPP. BANDRA RAILWAY STATION BANDRA (W) MUMBAI-400 050. ..( APPLICANT ) P.A. NO. (AAPFS 1935 F) VS. THE INCOME TAX OFFICER WARD 24(2)(2) C-13 6 TH FLOOR PRATYAKSHKAR BHAVAN BANDRA KURLA COMPLEX BANDRA (E) MUMBAI-400 051. ..( RESPONDENT ) APPLICANT BY : SHRI M. SUBRAMANIAN RESPONDENT BY : SH RI L.K. AGARWAL O R D E R PER D.K. AGARWAL (JM). THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS DIRECT ED AGAINST THE ORDER DATED 6.2.2007 PASSED BY THE TRIBUN AL IN ITA NO.1898/MUM/04 FOR THE ASSESSMENT YEAR 2000-01. 2. THE APPLICANT VIDE ITS PETITION DATED NIL SUPPORTED BY AFFIDAVIT INTERALIA STATED THAT: IT IS FURTHER SUBMITTED THAT ORIGINALLY THE APPE AL WAS FIXED FOR HEARING ON THE 31.10.06 ON WHICH DAY THE APPELLANTS C.A. COULD NOT CAUSE ATTENDANCE ON ACCO UNT OF HIS BEING NOT WELL. ACCORDINGLY THE HONBLE TRIUNAL WAS PLEASED TO ADJOURN THE MATTER. HOWEVER THEREAFTER T HE MA NO.733/M/09 A.Y:00-01 2 APPELLANT DID NOT RECEIVE ANY FURTHER NOTICE AND CONSEQUENTLY THE APPLICANT DID NOT KNOW ABOUT THAT THE MATTER WAS ONCE AGAIN POSTED FOR HEARING ON 4.01.20 07 AND CONSEQUENTLY COULD NOT CAUSE ATTENDANCE ON THE DATE OF HEARING. THE ABOVE WERE THE CIRCUMSTANCES IN WHICH NO ATTENDANCE WAS CAUSED ON THE 04.01.2007 IT WAS THEREFORE PRAYED THAT THE EXPARTE ORDER PASSE D BY THE TRIBUNAL BE RECALLED. 3. AT THE TIME OF HEARING THE LD. COUNSEL FOR THE ASSE SSEE SUBMITS THAT FOR THE REASONS MENTIONED IN ASSESSEES APPLICATION THE EXPARTE ORDER PASSED BY THE TRIBUNAL BE RECALLED WHICH WAS NOT O BJECTED TO BY THE LD. DEPARTMENTAL REPRESENTATIVE. 4. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS OF THE RI VAL PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AFTER HAVING SATISFIED ABOUT THE REASONS SUBMITTED BY THE ASSESSEE AND CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE WE ARE OF THE VIEW THAT THE RE WAS SUFFICIENT CAUSE FOR NON APPEARANCE OF THE ASSESSEE OR HIS A UTHORIZED REPRESENTATIVE ON THE DATE OF HEARING AND ACCORDINGLY THE EXPARTE ORDER DATED 6.2.2007 PASSED BY THE TRIBUNAL IS RECALLED . PARTIES ARE TO APPEAR WITHOUT WAITING FOR ANY NOTICE ON 5.4.2010 A S ANNOUNCED IN THE OPEN COURT. 5. IN THE RESULT THE MISCELLANEOUS APPLICATION STANDS ALL OWED. ORDER PRONOUNCED IN THE OPEN COURT ON 17.2.2010. SD/- SD/- (T.R. SOOD) ( D.K. AGARWAL ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI DATED: 17.2.2010. JV. MA NO.733/M/09 A.Y:00-01 3 COPY TO: THE APPELLANT THE RESPONDENT THE CIT CONCERNED MUMBAI THE CIT(A) CONCERNED MUMBAI THE DR BENCH TRUE COPY BY ORDER DY/ASSTT. REGISTRAR ITAT MUMBAI. DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 5.2.10 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 8.2.10 SR.PS/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON 17.2.10 SR.PS/PS 7. FILE SENT TO THE BENCH CLERK 17.2.10 SR.PS/PS 8 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER