CRAY VALLEY RESINS INDIA P. LTD, V. ITO WD 10(3)4,

MA 216/MUM/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6711 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-06-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 06-04-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K SINGH
• Assessee Lawyers: KESHAV B BHUJLE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES C, MUMBAI BEFORE SHRI R.S.SYAL, AM AND SHRI V.DURGA RAO, JM M.A.NO.216/MUM/2011 (ARISING OUT OF ITA NO.684 /MUM/2010 : ASST.YEAR 2006-2007) M/S.CRAY VALLEY RESINS INDIA PVT.LTD. PLOT NO.D-43/1/TCC INDUSTRIAL AREA MIDC, NERUL, SHIRAVANE VILLAGE NAVI MUMBAI. PA NO.AAACC6482F. VS. THE INCOME TAX OFFICER WARD10(3)(4) MUMBAI. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI KESHAV B.BHUJLE RESPONDENT BY : SHRI S.K.SINGH O R D E R PER R.S.SYAL, AM : THIS MISCELLANEOUS APPLICATION U/S. 254(2) OF THE INCOME-TAX ACT, 1961 HAS BEEN MOVED BY THE ASSESSEE PRAY ING FOR THE RECALLING OF THE EX PARTE ORDER OF THE TRIBUNAL DATED 13 TH OCTOBER, 2010 IN ITA NO.684 /MUM/2010. THE LEARNED COUNSEL FOR THE ASSESSEE STATED THAT THE TRIBUNAL HAS DISMISSED THE APPEAL OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. THE LEARNED COUNSEL FURTHER CONTENDED THAT THE ASSESSEE WAS PREVENTED BY REASONABLE CA USE FOR NON APPEARANCE ON THE DATE OF HEARING. IN SUPPORT OF HIS SUBMISSION, AN AFFIDAVIT DATED 16.03.2011 OF THE MANAGING DIRECTOR OF THE ASSE SSEE-FIRM WAS FILED. THE LEARNED D.R. DID NOT RAISE ANY SERIOUS OBJECTION TO IT. 2. WE HAVE HEARD THE RIVA L PARTIES AND PERUSED THE RE LEVANT MATERIAL ON RECORD. WE ARE SATISFIED WITH THE REASONS FOR THE ABSENCE OF 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 CA SE FOR HEARING ON 13.07.2011. 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.216/MUM/2011 M/S.CRAY VALLEY RESINS INDIA PRIVATE LIMITED. 2 3. IN THE RESULT, THE MISCELLA NEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED ON THIS 24 TH DAY OF JUNE, 2011. SD/- SD/- (V.DURGA RAO) (R.S.SYAL) JUDICIAL MEMBER A CCOUNTANT MEMBER MUMBAI : 24 TH JUNE, 2011. DEVDAS* COPY TO : 1. THE APPLICANT. 2. THE RESPONDENT. 3. THE CIT CONCERNED 4. THE CIT(A) XXII, MUMBAI. 5. THE DR/ITAT, MUMBAI. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR, ITAT, MUMBAI.