SPIL CHEMICALS P.LTD, V. WTO WD 8(3)(2),

MA 173/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9450 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-10-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: WT
• Assessment Year: 2003-2004
• Appeal Filed On: 15-03-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K G KUTTY
• Keywords: Reasonable cause

Judgement Text

, , , , , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES WTA, MUMBAI .. , ! ' #$ %& , ' ', ( BEFORE SHRI R.S.SYAL, AM AND SHRI AMIT SHUKLA, JM )) ' ./ MA NO.173/MUM/2012 ( +,$ - / ARISING OUT OF WTA NO.40/MUM/2009) ( ' . ' . ' . ' . / / / / ASSESSMENT YEAR : 2003-2004) M/S.SPIL CHEMICALS PRIVATE LIMITED 27 VINAYAK, TEJPAL SCHEME ROAD NO.5, VILE PARLE (EAST) MUMBAI 400 057. PAN : AABCS1089B. THE WEALTH TAX OFFICER WARD 8(3)(2) MUMBAI. ( ' / // / APPLICANT) / VS. ( /012/ RESPONDENT) ' 3 33 3 4 4 4 4 / APPLICANT BY : --- NONE --- /012 3 4 3 4 3 4 3 4 / RESPONDENT BY : SHRI K.G.KUTTY 3 $! / / / / DATE OF HEARING : 05.10.2012 56. 3 $! / DATE OF PRONOUNCEMENT : 05.10.2012 ' % ' % ' % ' % / / / / 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 FO R THE RECALLING OF THE ORDER OF THE TRIBUNAL DATED 29 TH NOVEMBER, 2011 IN WTA NO.40/MUM/2009. 2. THE ASSESSEE VIDE THE PRESENT MISCELLANEOUS APPL ICATION SUBMITTED THAT THE TRIBUNAL HAS DISMISSED THE APPEA L OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. IT WAS FURTHER SUBMITTED THAT THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE FOR APPE ARANCE ON THE MA NO.173/MUM/2012 M/S.SPIL CHEMICALS PRIVATE LIMITED. 2 DATE OF HEARING. IN SUPPORT OF THIS, AN AFFIDAVIT OF THE DIRECTOR OF THE ASSESSEE-COMPANY HAS BEEN FILED. THE LEARNED D.R. DID NOT RAISE ANY SERIOUS OBJECTION TO IT. 3. WE HAVE HEARD THE LEARNED DEPARTMENTAL REPRESENTA TIVE AND PERUSED THE RELEVANT MATERIAL ON RECORD. THERE IS N O APPEARANCE FROM THE SIDE OF THE ASSESSEE, THOUGH THE ASSESSEE HAS P LACED ON RECORD AN AFFIDAVIT IN SUPPORT OF REASONS FOR NON-ATTENDANCE. WE ARE SATISFIED WITH THE REASONS FOR THE ABSENCE OF 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 T HE APPEAL FOR HEARING ON 26 TH NOVEMBER, 2012 AND INFORM THE PARTIES ACCORDINGLY. 4. 7 $8 ' 3 )) ' $ 3 9$ :; < IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 05 TH DAY OF OCTOBER, 2012 . ' % 3 56. ='8 6 3 > SD/- SD/- (AMIT SHUKLA) (R.S.SYAL) ' ' ' ' ' ' ' ' / JUDICIAL MEMBER ! ' ! ' ! ' ! ' / ACCOUNTANT MEMBER MUMBAI ; =' DATED 05 TH OCTOBER, 2012. DEVDAS* MA NO.173/MUM/2012 M/S.SPIL CHEMICALS PRIVATE LIMITED. 3 ' % 3 /'$#) ? ).$ ' % 3 /'$#) ? ).$ ' % 3 /'$#) ? ).$ ' % 3 /'$#) ? ).$/ COPY OF THE ORDER FORWARDED TO : 1. ' / THE APPLICANT. 2. /012 / THE RESPONDENT. 3. @ () / THE CIT(A) XXIX, MUMBAI. 4. @ / CIT 5. )C> /'$' , , / DR, ITAT, MUMBAI 6. >D E / GUARD FILE. ' % ' % ' % ' % / BY ORDER, 0)$ /'$ //TRUE COPY// + + + +/ // /: 9 : 9 : 9 : 9 ( DY./ASSTT. REGISTRAR) , , , , / ITAT, MUMBAI