NEW ERA FABRICS LTD, V. DCIT CIR 7(1),

MA 183/MUM/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3840 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-06-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 23-03-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIRENDRA OJHA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES B, MUMBAI BEFORE SHRI R.S.SYAL, AM AND SHRI R.S.PADVEKAR, JM M.A.NO.183/MUM/2010 (ARISING OUT OF ITA NO.1788/MUM/2009 : ASST.YEAR 20 02-2003) M/S.NEW ERA FABRICS LIMITED NEW ERA HOUSE, MOGUL LANE MATUNGA (WEST), MUMBAI 400 016 PA NO.AAACN4337Q. VS. THE DY.COMMISSIONER OF INCOME-TAX CIRCLE 7(1) MUMBAI. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI VISHWAS MEHENDALE RESPONDENT BY : SHRI VIRENDRA OJHA 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 9 TH FEBRUARY, 2010 IN ITA NO.1788/MUM/2009. THE LEARNE D COUNSEL FOR THE ASSESSEE STATED THAT THE TRIBUNAL H AS DISMISSED THE APPEAL OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. THE LEARNED COUNSEL FURTHE R CONTENDED THAT THE ASSESSEE DID NOT RECEIVE THE NOTICE OF HEA RING, RESULTANTLY THE ASSESSEE COULD NOT ATTEND THE HEARING AND MOVE ANY APPLICATION FOR ADJOURNMENT. IN SUPPORT OF HIS SUBMISSION, AN AFFIDAVIT OF THE MANAGING DIRECTOR O F THE ASSESSEE COMPANY DATED 05.05.2010 WAS FILED. THE LEARNED D.R. DID NOT RAI SE ANY SERIOUS 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 28.06.2010. 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.183/MUM/2010 M/S.NEW ERA FABRICS LIMITED. 2 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED ON THIS 4 TH DAY OF JUNE, 2010. SD/- SD/- (R.S.PADVEKAR) (R.S.SYAL) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI : 4 TH JUNE, 2010. DEVDAS* COPY TO : 1. THE APPLICANT. 2. THE RESPONDENT. 3. THE CIT CONCERNED 4. THE CIT(A) - VII, MUMBAI. 5. THE DR/ITAT, MUMBAI. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR, ITAT, MUMBAI.