LAFFANS (INDIA ) P.LTD, V. DCIT CIR 2(2),

MA 101/MUM/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4491 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-03-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 1994-1995
• Appeal Filed On: 15-02-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S M KAKOOR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES A, MUMBAI BEFORE SHRI R.S.SYAL, AM AND SMT.ASHA VIJAYARAGHAVAN , JM M.A.NO.101/MUM/2010 (ARISING OUT OF ITA NO.195/MUM/2009 : ASST.YEAR 199 4-95) M/S.LAFFANS (INDIA) PRIVATE LIMITED 10, LUTHRA INDUSTRIAL COMPLEX ANDHERI KURLA ROAD, SAFED PHOOL MUMBAI 400 072. PA NO.AAACL0698Q VS. THE DY.COMMISSIONER OF INCOME-TAX CIRCLE 2(2) MUMBAI. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI S.M.KAKOOR RESPONDENT BY : SHRI NAVIN GUPTA O R D E R PER R.S.SYAL (AM) : THIS MISCELLANEOUS APPLICATION U/S.254(2) OF THE IN COME-TAX ACT, 1961 HAS BEEN MOVED BY THE ASSESSEE PRAYING FOR THE RECALLIN G OF THE EX PARTE ORDER OF THE TRIBUNAL DATED 19.01.2010 IN ITA NO.195/MUM/2009. T HE LEARNED COUNSEL FOR THE ASSESSEE STATED THAT THE TRIBUNAL HAS DISMISSED THE APPEALS OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. THE LEARNED COUNSEL FURTHE R CONTENDED THAT HE WAS UNDER THE IMPRESSION THAT THE HEARING BEFORE THE TRIBUNAL WAS FIXED BEFORE H BENCH AND SINCE H BENCH WAS NOT FUNCTIONING ON 13.01.20 10, HE DID NOT APPEAR BEFORE THE TRIBUNAL. THE LEARNED D.R. DID NOT RAISE ANY SE RIOUS OBJECTION TO IT. 2. WE HAVE HEARD THE RIVAL PARTIES AND PERUSED THE RELEVANT MATERIAL ON RECORD. WE ARE SATISFIED WITH THE REASONS FOR THE ABSENCE O F THE ASSESSEE AT THE TIME WHEN THE APPEAL WAS TAKEN UP FOR HEARING BY THE TRIBUNAL . WE, THEREFORE, RECALL THE IMPUGNED ORDER AND DIRECT THE REGISTRY TO FIX THIS CASE FOR HEARING ON 06.04.2010. NO SEPARATE NOTICE NEED BE SENT TO THE ASSESSEE AS THE PRONOUNCEMENT TO THIS EFFECT WAS MADE IN THE OPEN COURT AND THE LEARNED A.R. HAS WAIVED HIS RIGHT TO SEPARATE NOTICE. MA NO.101/MUM/2010 M/S.LAFFANS (INDIA) PRIVATE LIMITED. 2 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED ON THIS 23 RD DAY OF MARCH 2010. SD/- SD/- ( ASHA VIJAYARAGHAVAN ) ( R.S.SYAL ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI : 23 RD MARCH, 2010. DEVDAS* COPY TO : 1. THE APPLICANT. 2. THE RESPONDENT. 3. THE CIT CONCERNED 4. THE CIT(A) - II, MUMBAI. 5. THE DR/ITAT, MUMBAI. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR, ITAT, MUMBAI.