HINDUSATAN OIL EXPLORATION CO. LTD, V. JCIT SP. RG -1,

MA 227/MUM/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3816 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-06-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 1997-1998
• Appeal Filed On: 05-04-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES F : MUMBAI BEFORE SHRI D.MANMOHAN, HONBLE VICE PRESIDENT AND SHRI RAJENDRA SINGH, ACCOUNTANT MEMBER M.A. NO. 227/MUM/2010 ARISING OUT OF ITA. NO. 5534/MUM/2003 - ASSESSMENT YEAR 1997-1998 M/S. HINDUSTAN OIL EXPLORATION CO. LTD. MUMBAI 400 052 PAN AAACH-1407-P VS. THE JCIT, S.R. 1 MUMBAI. (APPLICANT) (RESPONDENT) FOR APPLICANT : SHRI FARROKH V. IRANI FOR RESPONDENT : SHRI S.M. KESHKAMAT (DR) ORDER PER SHRI D. MANMOHAN, V.P. 1. BY THIS APPLICATION, ASSESSEE SEEKS RECALL OF T HE EX-PARTE ORDER DATED 19 TH MAY, 2009 BY STATING THAT DURING THE COURSE OF HEA RING THE BENCH ASKED FOR THE ORIGINAL POWER OF ATTORNEY INSTEAD OF XEROX COPY FURNISHED BEFORE IT. SINCE ORIGINAL POWER OF ATTORN EY COULD NOT BE FILED WITHIN THE TIME, THE APPEAL WAS DISMISSED. EXPLANAT ION WAS TENDERED FOR NOT FILING THE POWER OF ATTORNEY IN TIME. LEARNED C OUNSEL, THEREFORE PRAYED THAT IN THE INTEREST OF SUBSTANTIAL JUSTICE THE HONBLE ITAT MAY RECALL ITS ORDER DATED 19 TH MAY, 2009. 2. WE HAVE HEARD THE LEARNED DR IN THIS REGARD. 3. HAVING REGARD TO THE CIRCUMSTANCES OF THE CASE AND IN EXERCISE OF THE POWERS VESTED IN US UNDER RULE 24 O F THE APPELLATE TRIBUNAL RULES WE RECALL THE IMPUGNED ORDER DATED 1 9 TH MAY, 2009 AND 2 DIRECT THE REGISTRY TO FIX THE APPEAL FOR FRESH HEA RING ON 26-08-2010, AS PRONOUNCED IN THE OPEN COURT. SINCE THE DATE IS ANN OUNCED IN THE OPEN COURT, NO FRESH NOTICE IS REQUIRED TO BE SENT TO BO TH PARTIES. 5. IN THE RESULT, M.A. IS ALLOWED. PRONOUNCED ACCORDINGLY. SD/- SD/- (RAJENDRA SINGH) (D.MANMOHAN) ACCOUNTANT MEMBER VICE PRESIDENT MUMBAI, DT. 24 TH JUNE, 2010 VBP/- COPY TO 1. M/S. HINDUSTAN OIL EXPLORATION COMPANY LIMITED, ANAND HOUSE, 13 TH ROAD, OFF. LINKING ROAD, KHAR (WEST), MUMBAI 400 052 PAN AAACH-1407-P 2. JCIT, S.R.1, MUMBAI. 3. CIT (A) IX, MUMBAI 5 CIT-IX, MUMBAI. 6. D.R. F BENCH, MUMBAI. 7. GUARD FILE. (TRUE COPY) BY ORDER ASST. REGISTRAR, ITAT, MUMBAI BENCHES MUMBAI.