ASHAVIN VANASPATI INDUSTRIES LTD, V. DCIT CEN CIR 10,

MA 299/MUM/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0081 (ITAT-MUMBAI)
• Duration Of Justice: 8 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-02-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 1990-1991
• Appeal Filed On: 17-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, MUMBAI !, # $% ! ! ! ! . . '(), * $% $+ BEFORE SHRI DINESH KUMAR AGARWAL, JM AND SHRI N.K. BILLAIYA , AM ,!,! ! $./ M.A. NO. 299/MUM/2012 ARISING OUT OF ITA NO.6343/MUM/2010 ( # 0 !10 # 0 !10 # 0 !10 # 0 !10 / / / / ASSESSMENT YEAR : 1990-91 M/S ASHWIN VANASPATI INDUSTRIES LTD., 5A, HANSRAJ LANE, BYCULLA EAST, MUMBAI 400 027. / VS. DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE -10, 8 TH FLOOR, ROOM NO. 802, OLD CGO BLDG. ANNEX., M.K. ROAD, MUMBAI 400 020. %2 * $./ PAN : AABCA9592M ( 23 / // / APPLICANT ) .. ( 4523 / RESPONDENT ) 23 6 7 $ / APPLICANT BY : SHRI MILIN K. MEHTA 4523 6 7 $ / RESPONDENT BY : SHRI O.P. MEENA $! 6 8* / // / DATE OF HEARING : 08-02-2013 9:1 6 8* / DATE OF PRONOUNCEMENT : 08-02-2013 / O R D E R PER DINESH KUMAR AGARWAL, JM. : THIS MISC. APPLICATION FILED BY THE ASSESSEE IS DIR ECTED AGAINST THE ORDER DTD. 11-4-2012 PASSED BY THE TRIBUNAL IN ITA NO. 63 43/MUM/2010 FOR ASSESSMENT YEAR 1990-91. M.A. NO.299/MUM/2012 2 2. IN THE MISC. APPLICATION DTD. NIL IT WAS, INTER ALIA, STATED THAT AGAINST THE ORDER OF THE LD. CIT(A) THE ASSESSEE AND REVENUE BO TH HAVE FILED APPEALS BEFORE THE TRIBUNAL. THE ASSESSEES APPEAL IN ITA NO. 6163 /MUM/2010 WAS POSTED FOR HEARING ON 1-12-2011 WHICH WAS ADJOURNED TO 18- 1-2012 AND THEN TO 12-4- 2012 AND NOW IT IS POSTED FOR HEARING ON 4-6-2013. IT WAS FURTHER SUBMITTED THAT THE REVENUES APPEAL IN ITA NO. 6343/MUM/2010 WAS FIXED FOR HEARING ON 13-12-2011 ON WHICH DATE THE BENCH DID NOT FUNCT ION AND THE SAME WAS ADJOURNED TO 22-3-2012. IT WAS FURTHER SUBMITTED T HAT IN THE ABSENCE OF ANY INTIMATION TO THE ASSESSEE, THE ASSESSEE COULD NOT ATTEND THE SAID DATE OF HEARING. IN SUPPORT, THE ASSESSEES ACCOUNTANT HAS ALSO FILED AFFIDAVIT. IT WAS FURTHER SUBMITTED THAT THE ASSESSEE HAS A GOOD CASE ON MERIT ALSO. IT WAS, THEREFORE, PRAYED THAT THE EX PARTE ORDER IN REVENU ES APPEAL PASSED BY THE TRIBUNAL BE RECALLED. 3. ON THE OTHER HAND, THE LD. D.R. WHILE RELYING ON THE ORDER OF THE TRIBUNAL SUBMITS THAT SINCE THE TRIBUNAL HAS DECIDED THE ISS UE BY RELYING ON THE JUDGMENT OF HONBLE SUPREME COURT IN JCIT VS. ROLTA INDIA LTD. (2011) 330 ITR 470 (SC), THEREFORE, THERE IS NO MISTAKE IN THE ORD ER OF THE TRIBUNAL AND, HENCE, THE ASSESSEES MISC. APPLICATION BE REJECTED . 4. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS OF THE RIVAL PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AFTER HA VING SATISFIED ABOUT THE REASONS SUBMITTED BY THE ASSESSEE AND CONSIDERING T HE FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE M.A. NO.299/MUM/2012 3 FOR NON-APPEARANCE OF THE ASSESSEE OR HIS AUTHORIZE D REPRESENTATIVE ON THE DATE OF HEARING AND ACCORDINGLY THE EX-PARTE ORDER DTD. 11-4-2012 PASSED BY THE TRIBUNAL IS RECALLED. PARTIES ARE TO APPEAR WIT HOUT WAITING FOR ANY NOTICE ON 04-06-2013 AS ANNOUNCED IN THE OPEN COURT. ACCORDINGLY THE MI SC. APPLICATION FILED BY THE ASSESSEE IS ALLOWED. 5. IN THE RESULT, ASSESSEES MISC. APPLICATION FILE D BY THE ASSESSEE IS ALLOWED. ; 8< # 0;8 6 ,!,! ! %!8 = 6 >8 ?( ORDER PRONOUNCED IN THE OPEN COURT ON 8-02-2013 . 6 9:1 * < 8-02-2013 : 6 F SD/- SD/- (N.K. BILLAIYA) (DINE SH KUMAR AGARWAL) * $% / ACCOUNTANT MEMBER # $% / JUDICIAL MEMBER MUMBAI; DATED 8-02-2013 !.#.$./ R.K. , SR. PS M.A. NO.299/MUM/2012 4 6 4#8G, ,18 6 4#8G, ,18 6 4#8G, ,18 6 4#8G, ,18/ COPY OF THE ORDER FORWARDED TO : 1. 23 / THE APPELLANT 2. 4523 / THE RESPONDENT . 3. H () / THE CIT(A)-CONCERNED, MUMBAI 4. H / CIT CONCERNED, MUMBAI 5. ,!KF 4#8# , , / DR, ITAT, MUMBAI A BENCH 6. FL0 M / GUARD FILE. $5,8 4#8 // TRUE COPY // $ $ $ $ / BY ORDER, N NN N/ // /$? > $? > $? > $? > (DY./ASSTT. REGISTRAR) , , , , / ITAT, MUMBAI