SHUBHLABH CHEMICALS P, LTD, V. ITO WD 5(1),

MA 229/MUM/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7045 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-08-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: J
• Assessment Year: misc
• Appeal Filed On: 12-04-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PARTHASARTHY NAIK
• Assessee Lawyers: MRUGAKSHI K JOSHI
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI J BENCH BEFORE SHRI T.R.SOOD, ACCOUNTANT MEMBER & SHRI R.S.PADVEKAR, JUDICIALMEMBER M.A.NO.229/MUM/2011 & M.A.NOS.412 TO 415/MUM/2011 (ARISING OUT OF I.T.A.NOS.6474/M/02, 4406/M/05 ,4764/M/07 & 2101/M/08 ) A.YRS. 1998-99 & 2001-02, 2994-05 & 2005-06 SHUBHLASH CHEMICALS PVT. LTD., KHATAU HOUSE, PLOT NO.410/11, MOGUL LANE, MAHIM, MUMBAI 400 016. PAN: AABCS 9435 P VS. THE INCOME TAX OFFICER, WARD 5(1), MUMBAI (APPLICANT) (RESPONDENT) APPLICANT BY : MS. MRUGAKSHI K. JOSHI. RESPONDENT BY : MR. PARTHASARTHY NAIK. DATE OF HEARING: 19/08/2011 DATE OF PRONOUNCEMENT: 19/08/2011 O R D E R PER T.R.SOOD, AM: THROUGH THESE MISCELLANEOUS APPLICATIONS ASSESSEE HAS SOUGHT RECALLING OF THE ORDER OF THE TRIBUNAL IN I.T.A.NOS .6474/M/02, 4406/M/05, 4764/M/07 & 2101/M/08 WHICH HAVE BEEN DI SMISSED IN LIMINE FOR NON PROSECUTION. 2. ORIGINALLY M.A.NO.229/MUM/2011 WAS FILED FOR ALL THE FOUR YEARS THROUGH A COMBINED APPLICATION. WHEN IT WAS POINTED OUT TO THE LD. COUNSEL OF THE ASSESSEE THAT IN EACH YEAR A SEPARAT E APPLICATION IS REQUIRED TO BE FILED, THEN FRESH APPLICATIONS HAVE BEEN FILED WHICH HAVE BEEN LISTED AS M.A.NOS.412 TO 415/MUM/2011, THEREFO RE, AS FAR AS MA NOS.29, 412 TO 415/M/11 2 M.A.NO.229/MUM/2011 IS CONCERNED, SAME HAS BECOME I NFRUCTUOUS AND AS SUCH SAME IS DISMISSED. 3. IN RESPECT OF THE OTHER MISCELLANEOUS APPLICATIO NS, LD. COUNSEL OF THE ASSESSEE SUBMITTED THAT SHRI SANTOSH SALUNKE , WHO IS WORKING AS A DY. G. M. (OPERATIONS) WAS IN CHARGE OF ACCOUN TS DEPARTMENT AND WAS INSTRUCTED BY THE DIRECTORS OF THE COMPANY TO S EEK AN ADJOURNMENT ON THE DATE OF HEARING BECAUSE THE COUN SEL WHO WAS APPEARING WAS NOT WELL. HOWEVER, SHRI SANTOSH SALUN KE MET WITH AN ACCIDENT ON 26-02-2011 AND WAS ADMITTED IN THE HOSP ITAL AND, THEREFORE, HE COULD NOT COME TO TRIBUNAL ON 28-02-2 011 I.E. ON THE DATE OF THE HEARING. SHE CONTENDED THAT NON APPEARA NCE WAS BEYOND THE CONTROL OF SHRI SALUNKE. IN ANY CASE SHE FURTHE R CONTENDED THAT THE APPEALS HAVE BEEN DISMISSED IN LIMINE WHICH MEANS A N OPPORTUNITY OF HEARING HAS BEEN DENIED AND, THEREFORE, APPEALS SHO ULD BE RECALLED. 4. ON THE OTHER HAND, LD. DR HAD NO SERIOUS OBJECTI ON. 5. AFTER CONSIDERING THE RIVAL SUBMISSIONS, WE ARE SATISFIED THAT ASSESSEE COULD NOT ARRANGE TO MAKE PROPER APPEARANC E BECAUSE OF THE SUFFICIENT REASONS. IN ANY CASE, AN OPPORTUNITY OF BEING HEARD HAS BEEN DENIED AND, THEREFORE, WE RECALL OUR ORDER DATED 4- 3-2011 IN I.T.A.NOS.6474/M/02, 4406/M/05, 4764/M/07 & 2101/M/ 08 FOR A.YRS. 1998-99 & 2001-02, 2994-05 & 2005-06, RESPECTIVELY. THE REGISTRY IS DIRECTED TO FIX THE HEARING OF APPEALS ON 29-09-201 1 AND ASSESSEE SHALL TAKE NOTICE FROM THIS ORDER ITSELF AS NO SEPARATE N OTICE WILL BE ISSUED. MA NOS.29, 412 TO 415/M/11 3 6. IN THE RESULT, M.A.NO.229/MUM/11 IS DISMISSED AN D M.A.NOS.412 TO 415/MUM/2011 ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS DAY OF 19/08/2011. SD/- SD/- (R.S.PADVEKAR) (T.R.SOOD) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI: 19/08/2011. P/-*