SILTEX INDIA LTD, V. ITO 3(3)(2),

MA 175/MUM/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3808 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-06-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Assessment Year: 1990-1991
• Appeal Filed On: 19-03-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: L K AGRAWAL
• Assessee Lawyers: Y P TRIVEDI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH I, MUMBAI. BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER M.A. NO. 175/MUM/2010. (IN ITA NO. 1089/MUM/2005 & ITA NO. 2068/MU M/2005) ASSESSMENT YEAR : 1990-91. SIXTEX INDIA LTD., THE INCOME TAX OFFICER, 2 GOKUL KUNJ, VS. 3(3)(2), MUMBAI. OPP. BANK OF INDIA, DANDPADA, KHAR (W), MUMBAI 400 052. PAN AABCS5502P APPLICANT RESPONDENT APPLICANT BY : SHRI Y.P.TRIVEDI, AND MS. USHA DALAL. RESPONDENT BY : SHRI L.K. AGRAWAL. O R D E R PER J. SUDHAKAR REDDY, A.M. BY THIS MISCELLANEOUS PETITION THE ASSES SEE SEEKS RECALL OF THE ORDER OF THE TRIBUNAL IN ITA NO. 1089/MUM/2005 & ITA NO. 2068/MUM/2005 DATED 6 TH JUNE, 2008 ON THE GROUND THAT THE ASSESSEE COULD NOT APPEAR ON THAT DATE, AS THE AUTHORISED R EPRESENTATIVE OF THE ASSESSEE, SHRI HIMANK DESAI, C.A. WHO LOOKS AFTER THE CASE WAS SUFFERING FROM SERIOUS AILMENT VIZ. DEEP VAIN THROM BOSIS. FROM THE YEAR 2004 TILL DATE HE HAS THE PROBLEM REGULARLY. THERE FORE, THE SAID NOTICE FOR HEARING ON 06-06-2008 BEFORE THE TRIBUNAL REMAINED UNATTENDED BY THE AUTHORISED REPRESENTATIVE. AN AFFIDAVIT AND THE ME DICAL REPORT IS FILED 2 BY SHRI HIMANK DESAI, C.A. TO THIS EFFECT. IT IS AL SO SUBMITTED THAT THE DISMISSAL OF THE APPEAL BY THE TRIBUNAL IS HARSH TO THE APPELLANT. 2. THE LEARNED DR THOUGH NOT LEAVING HIS GROUND, U LTIMATELY AGREED THAT THE CASE MAY BE RECALLED. 3. AFTER HEARING THE RIVAL CONTENTIONS AND PERUSIN G THE AFFIDAVIT FILED BY THE ASSESSEE AS WELL AS THE OTHER PAPERS O N RECORD, WE HOLD THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FOR NOT APPEARING BEFORE THE TRIBUNAL AND THUS IN VIEW OF THE PROVISO TO RUL E 24 OF APPELLATE TRIBUNAL RULES, 1963, THE IMPUGNED ORDER DATED 6 TH JUNE, 2008 IS RECALLED. 4. THE REGISTRY IS DIRECTED TO POST THE CASE FOR F RESH HEARING ON 05-07-2010. AS THIS DATE IS PRONOUNCED IN THE OPEN COURT, NO FRESH NOTICE OF HEARING SHALL BE GIVEN TO EITHER PARTY. 5. IN THE RESULT, THIS MISCELLANEOUS APPLICATION I S ALLOWED. ORDER PRONOUNCED ON THIS 18 TH DAY OF JUNE, 2010. SD/- SD/- (N.V. VASUDEVAN) (J. SUDHAKAR REDDY) JUDICIAL MEMBER. ACCOUNTANT MEMBER. MUMBAI, DATED : 18 TH JUNE, 2010. WAKODE 3 COPY FORWARDED TO : 1. APPLICANT 2. RESPONDENT 3. C.I.T. 4. CIT(A) 5. DR, I-BENCH (TRUE COPY) BY ORDER AS STT.REGISTRAR, ITAT, MUMBAI BENCHES, MUMBAI.