PATHAK CONSTRUCTION & FINANCE PVT. LTD., V. ITO 9(2)(4),

MA 295/MUM/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3780 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-06-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2000-2001
• Appeal Filed On: 04-05-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B K SINGH
• Assessee Lawyers: JITENDRA SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES C, MUMBAI BEFORE SHRI R.S.SYAL, AM AND SHRI D.K.AGARWAL, JM M.A.NO.295/MUM/2010 (ARISING OUT OF ITA NO.3549/MUM/2007 : ASST.YEAR 20 00-2001) M/S.PATHAK CONSTRUCTION & FINANCE P.LTD. C/O.SHANKARLAL JAIN & ASSOCIATES 12 ENGINEER BUILDING, 265 PRINCES STREET MUMBAI 400 002. PA NO.AABCP4118L. VS. THE INCOME TAX OFFICER WARD 9(2)4 MUMBAI. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI JITENDRA SINGH RESPONDENT BY : SHRI B.K.SINGH 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 27 TH JANUARY, 2009 IN ITA NO.3549/MUM/2007. 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 ASSESSEE DID NOT RECEIVE THE NOTICE OF HEA RING, RESULTANTLY THE ASSESSEE COULD NOT ATTEND THE HEARING AND MOVE ANY APPLICATION FOR ADJOURNMENT. IN SUPPORT OF HIS SUBMISSION, AN AFFIDAVIT OF THE MANAGING DIRECTOR O F THE ASSESSEE COMPANY DATED 23.04.2010 WAS FILED. THE LEARNED D.R. DID NOT RAI SE 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 WAS MADE IN THE OPEN COURT AND THE LEARNED A.R. HAS WAIVED HIS RIGHT TO SEPARATE NOTICE. MA NO.295/MUM/2010 M/S.PATHAK CONSTRUCTION & FINANCE PVT.LTD. 2 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED ON THIS 25 TH DAY OF JUNE, 2010. SD/- SD/- (D.K.AGARWAL) (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) - IX, MUMBAI. 5. THE DR/ITAT, MUMBAI. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR, ITAT, MUMBAI.