M/S GALAXY SURFACTANTS LTD., Mumbai V. ACIT CIRCLE-15(1)(2), Mumbai

MA 177/MUM/2021

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 2527 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-10-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2009-2010
• Appeal Filed On: 17-08-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HOSHANG BOMAN IRANI LD
• Assessee Lawyers: DR C P RAMASWAMI LD

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL G BENCH, MUMBAI , , BEFORE HONBLE SHRI MAHAVIR SINGH, VP AND HONBLE SHRI MANOJ KUM AR AGGARWAL, AM MA NO.17 7 /MUM/20 2 1 ( ARISES OUT OF ITA NO.2656/MUM/2019 ) ( / ASSESSMENT YEAR : 2009 - 10 ) M/S GALAXY SURFACTANTS LTD. C - 49/2, GALAXY RESEARCH CENTRE TTC INDUSTRIAL AREA PAWANE VILLAGE, NAVI MUMBAI - 400 703. / VS. ACIT CIRCLE - 1 5(1)(2 ) R. NO. 483A, 4 TH FLOOR AAYKAR BHAVAN M. K. ROAD MUMBAI - 400 020 ./ ./ PAN/GIR NO . AA ACG - 1539 - P ( / APPELLANT ) : ( / RESPONDENT ) ASSESSEE BY : DR. C. P. RAMASWAMI LD. AR REVENUE BY : SHRI HOSHANG BOMAN IRANI - LD. DR / DATE OF HEARING : 29 /10/2021 / DATE OF PRONOUNCEMENT : 29/10/2021 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. BY WAY OF THIS MISCELLANEOUS APPLICATION, THE ASSESSEE SEEK S RECALL OF TRIBUNAL ORDE R DATED 03/03 /2021 PASSED IN CAPTIONED APPEAL. THE ORDER IS AN EX - PARTE ORDER QUA THE ASSESSEE SINCE NOBODY WAS PRESENT FOR ASSESSEE AT THE TIME OF HEARING OF THE APPEAL . 2. THE LD. AR SUBMITTED THAT HEARING NOTICES WERE NOT RECEIVED BY THE ASSESSEE DUE T O WHICH THE APPEALS COULD NOT BE ATTENDED TO BY THE 2 ASSESSEE. AN AFFIDAVIT, IN SUPPORT OF THE SAME, HAS BEEN PLACED ON RECORD. 3. THE LD. AR ALSO SUBMITTED THAT PENALTY WAS LEVIED IN RESPECT OF ADDITIONS MADE IN TWO SEPARATE ASSESSMENT ORDERS. THE QUANTUM APPEALS WERE DECIDED IN ASSESSEES FAVOR BY TRIBUNAL IN ITA NOS.2723 & 2760/MUM/2015 DATED 03/04/2017 AS WELL AS IN ANOTHER ORDER ITA NO. 1986/MUM/2015 PASSED ON 11/10/2017. THE ORDER DATED 03/04/2017 WAS NOT BROUGHT TO THE NOTICE OF THE BENCH WHICH LED TH E BENCH TO RESTORE THE MATTER BACK TO THE FILE OF LD. CIT(A). THE LD. AR SUBMITTED THAT FACTUALLY THE QUANTUM ADDITIONS HAVE FULLY BEEN DELETED BY THE TRIBUNAL AND THEREFORE, CONSEQUENTIAL PENALTY WOULD NOT SURVIVE. IN THE ABOVE BACKGROUND, LD. AR SOUGHT R ECALL OF THE ORDER. THE LD. SR. DR SUBMITTED THAT THE ASSESSEE FAILED T O APPEA R DURING HEARING OF THE APPEAL. 4. AFTER GOING THROUGH THE PLEADINGS, WE CONCUR WITH THE SUBMISSIONS OF LD. AR THAT THERE WERE TWO SEPARATE ORDERS OUT OF WHICH ONLY ONE ORDER WAS TAKEN NOTE OF. THEREFORE, WE RECALL THE ORDER DATED 03/03/2021 AND RESTORE THE APPEAL TO ITS ORIGINAL STATUS / POSITION. THE REGISTRY IS DIRECTED TO FIX THE APPEAL IN REGULAR COURSE BEFORE REGULAR BENCH ON 07/1 2 /2021 AS INTIMATED TO BOTH THE SIDE S DURING THE HEARING. SEPARATE NOTICE OF HEARING IS DISPENDED WITH. 5. THE APPLICATION STAND ALLOWED IN TERMS OF OUR ABOVE ORDER ORDER PRONOUNCED ON 29 TH OCTOBER, 2021. SD/ - SD/ - (MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) / VICE PRESIDENT / ACCOUNTANT MEMBER MUMBAI; DATED : 29 /10/2021 SR.PS, DHANANJAY 3 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDE NT 3. ( ) / THE CIT(A) 4. / CIT CONCERNED 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.