TRIDENT COSMETICS (I) P. LTD, V. ITO 10(3)(4),

MA 187/MUM/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3810 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-06-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: L
• Assessment Year: 2004-2005
• Appeal Filed On: 24-03-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T T JACOB
• Assessee Lawyers: S S PHADKAR
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH L,MUMBAI BEFORE SHRI R.K. PANDA (AM) & SMT. ASHA VIJAYARAGHA VAN (JM) M.A.NO.187/MUM/2010 ARISING OUT OF I.T.A.NO.6454/MUM/2008 (A.Y. 2004-05) M/S. TRIDENT COSMETICS (I) P.LTD., 5/1002, SEA WOOD ESTATE, NRI COMPLEX, NERUL, NAVI MUMBAI- 400 706. PAN: AABCT1256H VS. INCOME-TAX OFFICER-10(3)(4), ROOM NO.452, AAYKAR BHAVAN, M.K. ROAD,MUMBAI-4020. APPLICANT RESPONDENT APPLICANT BY SHRI S.S. PHADKAR. RESPONDENT BY SHRI T.T. JACOB. O R D E R PER R.K. PANDA, AM : THE ASSESSEE THROUGH THIS MISC. APPLICATION REQUES TS THE TRIBUNAL TO RECALL THE EX PARTE ORDER PASSED BY IT FOR NON-PROSECUTION OF THE APPEAL. 2. THE LD. COUNSEL FOR THE ASSESSEE, REFERRING TO T HE MISC. APPLICATION FILED BY THE ASSESSEE, SUBMITTED THAT THE ASSESSEES CASE WA S ORIGINALLY FIXED BEFORE E BENCH ON 26-10-2009 WHICH WAS ADJOURNED TO 17-02-20 10. ON 17-02-2010, THE ASSESSEE APPEARED BEFORE THE TRIBUNAL AND WAS INFOR MED THAT THE CASE IS TRANSFERRED TO L BENCH, FOR WHICH SEPARATE NOTICE SHALL BE SENT. HE SUBMITTED THAT TILL 17-02-2010 THE ASSESSEE WAS NOT AWARE OF THE FACT THAT THE CASE WAS TRANSFERRED TO L BENCH. HE WAS UNDER THE BONA FID E BELIEF THAT HE WOULD RECEIVE A NOTICE OF HEARING FROM L BENCH. HOWEVER, NO SUC H NOTICE WAS RECEIVED BY HIM, FOR WHICH THE CASE REMAINED UNREPRESENTED. HE ACCORDINGLY REQUESTED THE TRIBUNAL TO RECALL THE EX PARTE ORDER PASSED BY IT AND GIVE AN OPPORTUNITY TO THE ASSESSEE TO DEFEND ITS CASE. 3. THE LD. D.R., ON THE OTHER HAND, OPPOSED THE MIS C. APPLICATION. MANO.187/M/10 TRIDENT COSMETICS (I) P.LTD. 2 4. AFTER HEARING BOTH THE SIDES AND GOING THROUGH T HE CONTENTS OF THE MISC. APPLICATION, WE ARE OF THE CONSIDERED OPINION THAT THERE WAS A REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR NON-APPEARANCE ON T HE DATE OF HEARING. WE, THEREFORE, RECALL THE ORDER OF THE TRIBUNAL AND DIR ECT THE REGISTRY TO ISSUE FRESH NOTICE OF HEARING. 5. THE MISC. APPLICATION FILED BY THE ASSESSEE IS A CCORDINGLY ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ITSELF I.E. ON THE 18TH DAY OF JUNE, 2010. SD/- SD/- (SMT. ASHA VIJAYARAGHAVAN) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI:18TH JUNE , 2010 NG: COPY TO : 1. ASSESSEE. 2.DEPARTMENT. 3 CIT(A)-X,,MUMBAI. 4 CIT, MC-X,MUMBAI. 5.DR,L BENCH,MUMBAI. 6. MASTER FILE. (TRUE COPY) BY ORDER, ASST.REGISTRAR, ITAT, MUMBAI. MANO.187/M/10 TRIDENT COSMETICS (I) P.LTD. 3 DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 18-06-2010 SR.PS/ 2 DRAFT PLACED BEFORE AUTHOR 18-06-2010 SR.PS/ 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/ 6. KEPT FOR PRONOUNCEMENT ON SR.PS/ 7. FILE SENT TO THE BENCH CLERK SR.PS/ 8 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER