AMAR APPLLIANCES, V. ITO 2(1),

MA 268/MUM/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3783 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-06-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 23-04-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S S PADKAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES SMC, MUMBAI BEFORE SHRI R.S.SYAL, AM AND SHRI VIJAY PAL RAO, JM M.A.NO.268/MUM/2010 (ARISING OUT OF ITA NO.3501/MUM/2009 : ASST.YEAR 20 05-2006) M/S.AMAR APPLIANCE 13 JYOTI APARTMENT, B.P.CROSS ROAD BHAYANDER (EAST), THANE 401 105. PA NO.AAAFA5709Q. VS. THE INCOME TAX OFFICER WARD 2(1) THANE. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI S.S.PADKAR RESPONDENT BY : SHRI AARSI PRASAD 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 5 TH MARCH, 2010 IN ITA NO.3501/MUM/2009. THE LEARNED C OUNSEL FOR THE ASSESSEE STATED THAT THE TRIBUNAL HAS DISMI SSED THE APPEAL OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. THE LEARNED COUNSEL FURTHE R CONTENDED THAT THE ASSESSEE DID NOT RECEIVE THE NOTICE OF HEARING, RES ULTANTLY THE ASSESSEE COULD NOT ATTEND THE HEARING AND MOVE ANY APPLICATION FOR ADJ OURNMENT. IN SUPPORT OF HIS SUBMISSION, AN AFFIDAVIT OF THE PARTNER OF THE ASSE SSEE COMPANY DATED 14 TH JUNE, 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 16.07.2010. 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.268/MUM/2010 M/S.AMAR APPLIANCES. 2 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED ON THIS 25 TH DAY OF JUNE, 2010. SD/- SD/- (VIJAY PAL RAO) (R.S.SYAL) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI : 25 TH JUNE, 2010. DEVDAS* COPY TO : 1. THE APPLICANT. 2. THE RESPONDENT. 3. THE CIT CONCERNED 4. THE CIT(A) - II, THANE. 5. THE DR/ITAT, MUMBAI. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR, ITAT, MUMBAI.