GITANJALI CHEMICAL P.LTD, V. ITO 6(1)(1),

MA 2/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8775 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-07-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2003-2004
• Appeal Filed On: 02-01-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL G BENCH: MUMBAI BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO, JUDICIAL MEMBER MA NO.02/MUM/2012 ARISING OUT OF ITA NOS.6173/MUM/2010 FOR A.Y. 03-04 M/S. GITANJALI CHEMICALS PVT. LTD., MADHU KUNJ, GROUND FLOOR, SHANKAR GHANEKAR MARG, PRABHADEVI, MUMBAI -400 025 ....... APPLICANT VS INCOME-TAX OFFICER, WARD 6(3)(1), AAYAKAR BHAVAN, MUMBAI -400 020 ..... RESPONDENT PAN: AAACG 1427 G APPLICANT BY: MR. MAHESH SABOO RESPONDENT BY: SHRI KRISHNA MOORTHY DATE OF HEARING: 27.07.2012 DATE OF PRONOUNCEMENT: 27.07.2012 O R D E R PER P.M. JAGTAP, AM BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE TRIBUNALS ORDER PASSED EX PARTE IN ITA NOS.6173/M/2010. 2. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AN D ALSO PERUSED THE RELEVANT MATERIAL ON RECORD. AS SUBMIT TED BY THE ASSESSEE IN THE PRESENT APPLICATION AND FURTHER REI TERATED AT THE TIME OF HEARING BEFORE US, THE NOTICE FOR HEARING ON 24. 11.2011 REMAINED UNCOMPLIED WITH BECAUSE OF THE PERSONAL PROBLEMS OF HIS AUTHORISED REPRESENTATIVE. AFFIDAVIT OF THE SAID AUTHORISED R EPRESENTATIVE MR. MAHESH SABOO, CA HAS ALSO BEEN FILED BY THE ASSESSE E EXPLAINING SUCH PROBLEMS. KEEPING IN VIEW THE EXPLANATION OFFERED IN THE SAID MA NO. 02/MUM/2012 M/S. GITANJALI CHEMICALS PVT. LTD. 2 AFFIDAVIT, WE ARE OF THE VIEW THAT THE NON-APPEARAN CE OF THE ASSESSEE ON THE DATE OF HEARING ON 24.11.2011 WAS DUE TO SUF FICIENT CAUSE. ACCORDINGLY, KEEPING IN VIEW THE PROVISO TO RULE 24 OF THE APPELLATE TRIBUNALS RULE, 1963, WE RECALL THE EX-PARTE ORDER DATED 24TH NOVEMBER, 2011 (SUPRA) PASSED BY THE TRIBUNAL AND R ESTORE THE APPEAL OF THE ASSESSEE TO ITS ORIGINAL NUMBER. THE REGIST RY IS DIRECTED TO FIX THE SAID APPEAL FOR HEARING ON 22.10.2012 AS PRONOU NCED IN THE OPEN COURT AND TAKEN NOTE OF BY REPRESENTATIVES OF BOTH THE SIDES. 3. IN THE RESULT, M.AS. FILED BY THE ASSESSEE IS AL LOWED AS PRONOUNCED IN THE OPEN COURT IMMEDIATELY ON CONCLUS ION OF THE HEARING ON 27.07.2012. SD/- ( VIJAY PAL RAO ) JUDICIAL MEMBER SD/- ( P.M. JAGTAP ) ACCOUNTANT MEMBER MUMBAI, DATE: 27TH JULY, 2012 COPY TO:- 1) THE APPLICANT. 2) THE RESPONDENT. 3) THE CIT (A)VI CONCERNED , MUMBAI, 4) THE CIT- VI CONCERNED, MUMBAI. 5) THE D.R. G BENCH, MUMBAI. BY ORDER / / TRUE COPY / / ASSTT. REGISTRAR I.T.A.T., MUMBAI *CHAVAN