SHAH RUPCHAND MEGHRAJ AND CO., V. ASST CIT CEN CIR 40,

MA 286/MUM/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2377 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-08-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: J
• Assessment Year: misc
• Appeal Filed On: 19-05-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PARMINDER KAUR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL 'D' BENCH, MUMBAI BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER MA NO. 286/MUM/2014 (BLOCK PERIOD: 01.04.1996 TO 21.01.2003) SHAH RUPCHAND MEGHRAJ & CO. VS. ACIT, CENTRAL CIRCLE 40 327, DESAI HOUSE, 1ST FLOOR ABOVE BANK OF MAHARASHTRA JSS ROAD, THAKURDWAR MUMBAI 400002 AAYAKAR BHAVAN, M.K. ROAD MUMBAI 400020 PAN - AAAFR1214M APPELLANT RESPONDENT APPELLANT BY: SHRI DHARMESH SHAH RESPONDENT BY: MS. PARMINDER KAUR DATE OF HEARING: 22.08.2014 DATE OF PRONOUNCEMENT: 22.09.2014 O R D E R PER D. MANMOHAN, V.P. BY THIS APPLICATION THE ASSESSEE SEEKS RECALL OF TH E EXPARTE ORDER DATED 20.06.2012 WHEREIN THE APPEAL FILED BY THE ASSESSEE WAS DISMISSED ONLY ON THE GROUND THAT NONE APPEARED ON BEHALF OF THE ASSE SSEE, BY PLACING RELIANCE UPON THE DECISION OF THE HON'BLE BOMBAY HIGH COURT IN THE CASE OF M/S. CHEMIPOL VS. UNION OF INDIA IN EXCISE APPEAL NO. 62 OF 2009. HOWEVER, THE HON'BLE BOMBAY HIGH COURT, VIDE ITS JUDGEMENT DATED 25.10.2013 IN THE CASE OF BHARAT PETROLEUM CORPORATION HELD THAT THE TRIBUNAL HAS NO POWER TO DISMISS ANY APPEAL FOR NON APPEARANCE. HAVING RE GARD TO THE VIEW TAKEN BY THE HON'BLE BOMBAY HIGH COURT, EXPLAINING PROVIS IONS OF SECTION 254 OF THE ACT, WE DEEM IT FAIR AND REASONABLE TO RECALL O UR ORDER ON THE GROUND THAT DISMISSAL FOR NON-APPEARANCE RESULTED IN A MIS TAKE APPARENT ON RECORD. AS PRONOUNCED IN THE OPEN COURT WE RECALL THE EXPAR TE ORDER DATED 20.06.2012 AND DIRECT THE REGISTRY TO POST THE APPE AL FOR REGULAR HEARING ON 29.12.2014. SINCE THE DATE IS ANNOUNCED IN THE OPEN COURT, NOTICE TO THE PARTIES IS DISPENSED WITH. MA NO. 286/MUM/2014 SHAH RUPCHAND MEGHRAJ & CO. 2 2. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY T HE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND AUGUST, 2014. SD/- SD/- ( B.R. BASKARAN ) (D. MANMOHAN) ACCOUNTANT MEMBER VICE PRESIDENT MUMBAI, DATED: 22 ND AUGUST, 2014 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A), CENTRAL-VII, MUMBAI 4. THE CIT, CENTRAL-IV, MUMBAI CITY 5. THE DR, D BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI N.P.