JAI TRADING CO., V. ACIT CIR 17(3), MUMBAI

MA 236/MUM/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3602 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-05-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: J
• Assessment Year: misc
• Appeal Filed On: 07-04-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: L K AGRAWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES J, MUMBAI BEFORE SHRI R.S.SYAL, AM AND SHRI N.V.VASUDEVAN, JM M.A.NO.236/MUM/2010 (ARISING OUT OF ITA NOS.2407 TO 2411/MUM/2009 : A.Y RS 2001-02 TO 2005-06) M/S.JAI TRADING CO. 290, A-10, ANAND NAGAR NEAR GTB NAGAR, SION (EAST) MUMBAI 400 025. PA NO.AABFJ4311N. VS. THE ASSTT.COMMISSIONER OF INCOME-TAX CIRCLE 17(3) MUMBAI. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI ANIL SATHE RESPONDENT BY : SHRI L.K.AGRAWAL O R D E R PER R.S.SYAL, AM : THIS MISCELLANEOUS APPLICATION U/S.254(2) OF THE IN COME-TAX ACT, 1961 HAS BEEN MOVED BY THE ASSESSEE PRAYING FOR THE RECALLIN G OF THE EX PARTE ORDER OF THE TRIBUNAL DATED 25.01.2010 IN ITA NOS.2407 TO 2411/M UM/2009. THE LEARNED COUNSEL FOR THE ASSESSEE STATED THAT THE TRIBUNAL H AS DISMISSED THE APPEAL OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. THE LEARNED COUNSEL FURTHE R CONTENDED THAT THE NON-REPRESENTATION ON THE DATE OF HEARING OR NON-MOVING OF ANY APPLICATION FOR ADJOURNMENT WAS NOT DUE TO ANY LAPSE OR NEGLIGE NCE ON THE PART OF THE ASSESSEE. IN SUPPORT OF HIS SUBMISSION, AN AFFIDAVIT OF THE P ARTNER OF THE ASSESSEE COMPANY DATED 27.04.2010 WAS FILED. THE LEARNED D.R. DID NOT RAISE ANY SERIOUS OBJECTION TO IT. 2. WE HAVE HEARD THE RIVAL PARTIES AND PERUSED THE RELEVANT MATERIAL ON RECORD. WE ARE SATISFIED WITH THE REASONS FOR THE ABSENCE O F 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 CASE FOR HEARING ON 14.07.2010. NO SEPARATE NOTICE NEED BE SENT TO THE ASSESSEE AS THE PRONOUNCEMENT TO THIS EFFECT MA NO.236/MUM/2010 M/S.JAI TRADING CO. 2 WAS MADE IN THE OPEN COURT AND THE LEARNED A.R. HAS WAIVED HIS RIGHT TO SEPARATE NOTICE. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED ON THIS 21 ST DAY OF MAY, 2010. SD/- SD/- ( N.V.VASUDEVAN ) ( R.S.SYAL ) JUDICIAL MEMBER ACCOUNTANT MEMB ER MUMBAI : 21 ST MAY, 2010. DEVDAS* COPY TO : 1. THE APPLICANT. 2. THE RESPONDENT. 3. THE CIT CONCERNED 4. THE CIT(A) - XVII, MUMBAI. 5. THE DR/ITAT, MUMBAI. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR, ITAT, MUMBAI.