MAHAJAN SYNTHIETICS, V. ITO 23(1)(1),

MA 202/MUM/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5284 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-11-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 22-10-2010
• Assessment Year: misc
• Appeal Filed On: 26-03-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D SONGATE
• Assessee Lawyers: C V DHARKAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH, MUMBAI BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER M.A. NO. 202/MUM/2010 (ARISING OUT OF ITA NO. 712/MUM/2008) (ASSESSMENT YEAR: 2001-02) M/S. MAHAJAN SYNTHETICS INCOME TAX OFFICER - 23(1) (1) MAHAJAN MILLS COMPOUND AAYAKAR BHAVAN, M.K. ROAD LBS MARG, WORLI VS. MUMBAI 400020 MUMBAI 400079 PAN - AAAFM 6306 R APPELLANT RESPONDENT APPELLANT BY: SHRI C.V. DHARKAR RESPONDENT BY: SHRI D. SONGATE O R D E R PER B. RAMAKOTAIAH, A.M. THIS MISCELLANEOUS APPLICATION RAISED BY THE ASSESS EE IS AGAINST THE ORDER OF THE ITAT IN ITA NO. 712/MUM/2008 DATED 19. 05.2009 DECIDED EXPARTE, BASED ON THE WRITTEN SUBMISSION. 2. IT IS ASSESSEES CONTENTION THAT THE FACTS ARE NOT CONSIDERED PROPERLY AND IN THE INTEREST OF JUSTICE AN OPPORTUNITY OF BE ING HEARD BE GRANTED BY RECALLING THE ORDER. 3. AFTER HEARING THE LEARNED COUNSEL AND THE LEARNED D .R., WE ARE OF THE OPINION THAT WITHOUT GOING INTO THE MERITS OF THE C ONTENTIONS, THE ORDER PASSED ON 19.05.2009 IS TO BE SET ASIDE AND THE APP EAL IS RESTORED VIDE RULE 24 OF THE I.T.A.T RULES, 1963 SINCE THE APPEAL WAS HEARD EXPARTE, FOR DEFAULT OF THE ASSESSEE. AT THIS STAGE THERE IS NO NEED FOR CONSIDERING THE MERITS OF M.A. NO. 202/MUM/2010 M/S. MAHAJAN SYNTHETICS 2 THE CONTENTIONS AS THE SAID ORDER WAS SET ASIDE AND RECALLED FOR FRESH HEARING. REGISTRY IS DIRECTED TO POST THE CASE IN D UE COURSE. 4. IN THE RESULT, MISCELLANEOUS APPLICATION IS ALLOWED . ORDER PRONOUNCED IN THE OPEN COURT ON 4 TH NOVEMBER 2010. SD/- SD/- (N.V. VASUDEVAN) (B. RAMAKOTAIAH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 4 TH NOVEMBER 2010 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) XXIII, MUMBAI 4. THE CIT XXIII, MUMBAI CITY 5. THE DR, B BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI N.P.