HEATSHRINK TECHNOLOGIES LATD, V. DCIT CIR 8(3),

MA 123/MUM/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5024 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-08-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2000-2001
• Appeal Filed On: 23-02-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D SONGATE
• Assessee Lawyers: TARAL V DEDHIA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, MUMBAI BEFORE SHRI D.K. AGARWAL, JM & SHRI R.K. PANDA, AM M.A. NO. 123/MUM/2010 ARSING OUT OF I.T.A. NO. 9404/MUM/2004 (ASSESSMENT YEAR 2000-01) M/S. HEATSHRINK TECHNOLOGIES LTD., PLOT NO. 112, 13 TH ROAD, MIDC MAROL NAKA, ANDHERI (E), MUMBAI-400 093 PAN: AAACR2591J VS. DY. CIT, CIRCLE 8(3) AAYAKAR BHAVAN, M.K. ROAD, MUMBAI-400 020 APPELLANT RESPONDENT APPELLANT BY: MR. TARAL V. DEDHIA RESPONDENT BY: MR. D. SONGATE O R D E R DATE OF HEARING: 06.08.2010 DATE OF ORDER: 06.08.2010 PER R.K. PANDA, AM: THE ASSESSEE THROUGH THIS MISCELLANEOUS APPLICATION (MA) REQUESTS THE TRIBUNAL TO RECALL THE ORDER PASSED BY IT DISMISSING THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION. 2. THE LEARNED COUNSEL FOR THE ASSESSEE REFERRING TO T HE MA AND THE AFFIDAVIT FILED BY THE ASSESSEE SUBMITTED THAT THE NOTICE OF HEARING OF THE ABOVE APPEAL WAS NOT RECEIVED BY THE COMPANY FOR WHICH NONE APPEARED ON BEHALF OF THE ASSESSEE BEFOR E THE TRIBUNAL ON THE DATE OF HEARING. HE SUBMITTED THAT IN THE I NTEREST OF JUSTICE THE EX-PARTE ORDER PASSED BY THE TRIBUNAL DISMISSIN G THE APPEAL OF THE ASSESSEE SHOULD BE RECALLED AND THE ASSESSEE BE GIVEN AN OPPORTUNITY TO REPRESENT ITS CASE ON MERIT. 3. WE HAVE CONSIDERED THE SUBMISSIONS MADE BY THE ASSE SSEE AND HEARD THE LEARNED DR. AFTER GOING THROUGH THE MA FILED BY THE ASSESSEE AND THE CONTENTS OF THE AFFIDAVIT, WE ARE SATISFIED THAT THERE WAS A REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR WHICH NONE M.A. NO. 123/MUM/2010 M/S. HEATSHRINK TECHNOLOGIES LTD. ======================= 2 APPEARED ON THE DATE OF HEARING ON BEHALF OF THE AS SESSEE. WE, THEREFORE, RECALL THE ORDER OF THE TRIBUNAL AND THE DATE FIXED FOR HEARING IS 11 TH OCTOBER, 2010 WHICH WAS PRONOUNCED IN THE OPEN COURT. IT WAS ALSO ANNOUNCED THAT NO SEPARATE NOTI CE OF HEARING SHALL BE SENT TO WHICH BOTH THE PARTIES AGREED. 4. IN THE RESULT, THE MA FILED BY THE ASSESSEE IS ALLO WED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ITSELF, I.E., ON 6 TH AUGUST, 2010. SD/- (D.K. AGARWAL) JUDICIAL MEMBER SD/- (R.K. PANDA) ACCOUNTANT MEMBER MUMBAI, DATED 6 TH AUGUST, 2010 COPY TO: (1) THE APPELLANT, (2) THE RESPONDENT, (3) THE CIT(A)-VIII, MUMBAI, (4) THE CIT, MC-VIII, MUMBAI, (5) THE DR, C BENCH, ITAT, MUMBAI. //TRUE COPY// BY ORDER ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI TPRAO