M/s. MODERN PETROCHEM INDSUTRIES P. LTD., MUMBAI V. ITO 6(3)(4), MUMBAI

ITA 5115/MUM/2008

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 5182 (ITAT-MUMBAI)
• Duration Of Justice: 5 year(s) 1 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-10-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 07-10-2013
• Assessment Year: 1994-1995
• Appeal Filed On: 11-08-2008
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DURGESH SUMROTT
• Keywords: Reasonable cause; Difference of opinion

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH, MUMBAI BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI SANJAY ARORA, ACCOUNTANT MEMBER ITA NO. 5115/MUM/2008 (ASSESSMENT YEAR: 1994-95) M/S. MODERN PETROCHEM INCOME TAX OFFICER - 6(3)(4) INDUSTRIES PVT. LTD. MUMBAI 05/504, DUNHILL CORNER, 7TH RD. VS. SANTACRUZ (E), MUMBAI 400055 PAN - AACCM2694P APPELLANT RESPONDENT APPELLANT BY: NONE RESPONDENT BY: SHRI DURGESH SUMROTT DATE OF HEARING: 08.10.2013 DATE OF PRONOUNCEMENT: 08.10.2013 O R D E R PER D. MANMOHAN, V.P. ON BEHALF OF THE ASSESSEE AN APPEAL WAS FILED BEFOR E THE APPELLATE TRIBUNAL ON 11.08.2008. THOUGH NUMBER OF ADJOURNMEN TS WERE TAKEN NONE APPEARED FOR THE ASSESSEE ON 26.04.2011 AND, THEREF ORE, THE BENCH DISMISSED THE APPEAL. SUBSEQUENTLY THE ASSESSEE MOV ED A MISCELLANEOUS APPLICATION SEEKING RECALL OF THE ORDER WHEREIN SHR I PARESH VORA, DIRECTOR APPEARED AND EXPLAINED THAT THEY HAVE APPOINTED SHR I K. GOPAL AND SHRI JITENDRA SINGH, ADVOCATES TO APPEAR IN THIS CASE BU T DUE TO DIFFERENCE OF OPINION THE ASSESSEE COMPANY CHOSE NOT TO ENGAGE TH EM AND IN FACT THE CONCERNED COUNSELS HAVE FILED AN APPLICATION FOR WI THDRAWAL OF THEIR VAKALATNAMA. CONSIDERING THE CIRCUMSTANCES THE BENC H WAS CONVINCED THAT THERE IS REASONABLE CAUSE FOR NON-APPEARANCE AND AC CORDINGLY RESTORED THE APPEAL FOR FRESH HEARING. 2. EVEN AFTER THAT THE CASE WAS ADJOURNED ON NUMBER OF OCCASIONS AND FINALLY ON 07.10.2013 SOMEBODY APPEARED ON BEHALF O F THE COMPANY AND REQUESTED FOR ADJOURNMENT ON THE GROUND THAT THEIR ADVOCATE IS NOT AVAILABLE DUE TO HEALTH PROBLEMS. THOUGH THE APPEAL WAS FILED IN 2008, THERE IS NO POWER OF ATTORNEY ON RECORD. IT DESERVES TO B E NOTICED THAT ON ITA NO. 5115/MUM/2008 M/S. MODERN PETROCHEM INDUSTRIES PVT. LTD. 2 03.04.2012 THE ASSESSEE COMPANY, IN ITS APPLICATION SUBMITTED THAT THEY HAVE APPOINTED THEIR COUNSELS AND THEY ARE HANDING OVER ALL THE CASE RECORDS AS WELL AS UPDATES FOR ARGUING THE CASE; THE AUTHOR ISATION WAS NOT ACCEPTED BY ANY CHARTERED ACCOUNTANT THOUGH THE ASSESSEE COM PANY MENTIONED THE NAMES OF SHRI N.L. SHAH/SUNIL SHAH/RAKESH SHAH, ETC . OF M/S. SHAH & TAPARIA, CAS. IN ANOTHER APPLICATION FILED ON 07.10 .2013 IT WAS SUBMITTED THAT THEY HAVE ENGAGED AN ADVOCATE, WHO IS NOT AVAI LABLE DUE TO ILL HEALTH. SINCE NO ADVOCATE HAS FILED POWER OF ATTORNEY AND E VEN THE AUTHORISATION GIVEN TO THE CAS WAS NOT ACCEPTED BY ANY CHARTERED ACCOUNTANT THE CASE WAS ADJOURNED TO 08.10.2013 WITH A SPECIFIC DIRECTI ON, TO THE PERSON WHO APPEARED BEFORE US, BY STATING THAT UNLESS A PROPER POWER OF ATTORNEY IS THERE FURTHER ADJOURNMENTS WOULD NOT BE GRANTED AND CASE WOULD BE PROCEEDED ACCORDINGLY. DESPITE THIS, WHEN THE CASE WAS LISTED FOR HEARING ON 08.10.2013, NONE APPEARED ON BEHALF OF THE ASSESSEE AND NO POWER OF ATTORNEY WAS FILED BY ANY COUNSEL. UNDER THESE CIRC UMSTANCES WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PURSUIN G THE APPEALS. THEREFORE, IN THE LIGHT OF THE DECISION OF THE HON'BLE BOMBAY HIGH COURT IN THE CASE OF M/S. CHEMIPOL VS. UNION OF INDIA IN CENTRAL EXCISE APPEAL NO. 62 OF 2009, WE DISMISS THE APPEAL FILED BY THE ASSESSEE. ORDER PRONOUNCED IN THE OPEN COURT ON 8 TH OCTOBER, 2013. SD/- SD/- (SANJAY ARORA) (D. MANMOHAN) ACCOUNTANT MEMBER VICE PRESIDENT MUMBAI, DATED: 8 TH OCTOBER, 2013 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) XXIX, MUMBAI 4. THE CIT VIII, MUMBAI CITY 5. THE DR, B BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI N.P.