SINGER INDIA LTD, V. JCIT SP RG-34,

MA 22/MUM/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3604 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-05-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 1998-1999
• Appeal Filed On: 14-01-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH G, MUMBAI BEFORE SHRI D. K. AGARWAL, JM AND SHRI T.R. SOOD, AM M.A. NO.22/MUM/2010 (ARISING OUT OF I.T.A.NO.8695/MUM/2004) ASSESSMENT YEAR : 1998-99 M/S. SINGER INDIA LTD., SHOP NO. 12, PEARL CENTRE, 15/16, SENAPATI BAPAT MARG, DADAR (W), MUMBAI 400 028. PAN: AAACS 8418 H VS. THE JT. COMMISSIONER OF INCOME-TAX, RANGE 34, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI (APPLICANT) (RESPONDENT) APPLICANT BY BY : SHRI SUNIL BHANDARI RESPONDENT BY : SHRI AARSO PRASAD O R D E R PER T.R. SOOD, AM: BY THIS MISCELLANEOUS APPLICATION ASSESSEE HAS SOU GHT RECALLING THE ORDER OF THE TRIBUNAL DATED 9 TH OCTOBER, 2007 PASSED IN ITA NO. 8695/MUM/2004 THROUGH WHICH THE APPEAL OF THE ASSESSEE WAS DISMIS SED IN LIMINE FOR WANT OF PROSECUTION. 2. IT WAS POINTED OUT BY THE LEARNED COUNSEL FOR TH E ASSESSEE THAT THE INTIMATION FIXING THE APPEAL FOR HEARING WAS NOT RE CEIVED BY THE APPLICANT. IT IS ALSO SUBMITTED THAT THE NON-APPEARANCE WAS NOT DUE TO ANY NEGLIGENCE ON THE THEIR PART. SINCE EFFECTIVE OPPORTUNITY OF HEARING HAS BEEN DEN IED, IT WAS PRAYED THAT ORDER OF THE TRIBUNAL MAY BE RECALLED FOR FRESH HEARING. 3. ON THE OTHER HAND, THE LEARNED DEPARTMENTAL REPR ESENTATIVE OPPOSED THE SUBMISSION. 4. AFTER CONSIDERING THE RIVAL SUBMISSIONS WE ARE S ATISFIED THAT THE ASSESSEE COULD NOT MAKE REPRESENTATION BECAUSE OF THE REASON S WHICH HAVE BEEN SATISFACTORILY EXPLAINED. THEREFORE, WE RECALL OUR ORDER DATED 09.10.2007 AND DIRECT THE REGISTRY TO FIX THE HEARING OF THE APPEA L ON 15TH JULY, 2010. THE MANO.22/MUM/10 M/S.SINGER INDIA LTD. 2 ASSESSEE SHALL TAKE NOTICE FROM THIS ORDER ITSELF A S NO SEPARATE NOTICE WOULD BE ISSUED. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. THE ORDER WAS ANNOUNCED IN THE OPEN COURT ON THIS 28 TH DAY OF MAY 2010. SD. SD. (D.K. AGARWAL) (T. R. SOOD) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI DATED THE 28 TH MAY, 2010. KN COPY TO: 1. THE ASSESSEE 2. THE REVENUE 3. THE CIT, CITY VII, MUMBAI 4. THE CIT(A)-VII, MUMBAI 5. THE DR G BENCH, MUMBAI BY ORDER /TRUE COPY/ ASST. REGISTRAR, ITAT, MUMBAI