HEATSHRINK TECHNOLOGIES LTD ( FORMERLY KNOWN AS REPL ENGINEERING LTD), V. DCIT CEN CIR 36,

MA 307/MUM/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6678 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-07-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 30-05-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: MUMBAI BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER AND SHRI R.S. PADVEKAR, JUDICIAL MEMBER MA NO.307/MUM/2011 ARISING OUT OF IT(SS)A NO.152/M/2005 FOR THE BLOC PERIOD 1.4.1987 5O 18.12.1997 M/S. HEATSHRINK TECHNOLOGIES LTD., PLOT NO.112, 13TH ROAD, MIDC MAROL NAKA, ANDHERI (E), MUMBAI -400 093 ....... APPLICANT VS DCIT CENTRAL CIRCLE 36, MUMBAI ..... RESPONDENT PAN: AAACR 2591 J APPLICANT BY: SHRI PRADIP KAPASI RESPONDENT BY: SHRI P.K.B. MENON O R D E R PER R.S. PADVEKAR, JM THIS M.A. IS FILED BY THE ASSESSEE WITH A PRAYER TO RECALL THE ORDER PASSED BY THE TRIBUNAL IN IT(SS)A NO.153/MUM/ 2005 DATED 27.3.2008. 2. WE HAVE HEARD THE PARTIES AND ALSO PERUSED THE A PPLICATION. IT IS STATED THAT THE SAID CASE WAS FIXED ON 12.12.200 7 ON WHICH DATE THE HEARING DID NOT TAKE PLACE DUE TO NON-FUNCTIONING O F THE BENCH, AS THE BENCH WAS NOT FUNCTIONING THE CASE WAS ADJOURNED SINE DIE . THEREAFTER, THE ASSESSEE-COMPANY HAS NOT RECEIVED A NY NOTICE OF HEARING. THERE WAS NO INTENTIONAL LAPSE ON THE PAR T OF THE ASSESSEE- COMPANY TO REMAIN PRESENT ON THE DATE OF HEARING. IT IS PLEADED THAT MA 307/MUM/2011 M/S. HEATSHRINK TECHNOLOGIES LTD., 2 THE ORDER MAY BE RECALLED AND THE ASSESSEE MAY BE G IVEN OPPORTUNITY TO REPRESENT HIS CASE. WE HAVE ALSO HEARD THE LD. D.R. 3. AFTER GIVING OUR CONSIDERATION OF THE TOTALITY O F THE FACTS AND REASONS STATED BY THE ASSESSEE, WE ARE OF THE OPINI ON THAT THERE WAS NO DELIBERATE LAPSE ON THE PART OF THE ASSESSEE TO REMAIN PRESENT ON THE DATE OF HEARING. WE, THEREFORE, RECALL THE ORD ER PASSED IN IT(SS)A NO.153/MUM/2005 DATED 27.3.2008 AND ENTIRE APPEAL I S RESTORED FOR HEARING ON MERIT. THE REGISTRY IS DIRECTED TO FIX THE HEARING ON 2.09.2011 AND NO SEPARATE NOTICES WILL BE ISSUED TO BOTH THE PARTIES AS NEXT DATE OF HEARING IS PRONOUNCED IN THE OPEN C OURT. 4. IN THE RESULT, M.A. IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS DAY OF 2 2ND JULY 2011. SD/- SD/- ( R.S. SYAL ) ACCOUNTANT MEMBER ( R.S. PADVEKAR ) JUDICIAL MEMBER MUMBAI, DATE: 22ND JULY 2011 COPY TO:- 1) THE APPELLANT. 2) THE RESPONDENT. 3) THE CIT (A)CONCERNED MUMBAI. 4) THE CIT-CONCERNED., MUMBAI. 5) THE D.R. B BENCH, MUMBAI. BY ORDER / / TRUE COPY / / ASSTT. REGISTRAR I.T.A.T., MUMBAI *CHAVAN MA 307/MUM/2011 M/S. HEATSHRINK TECHNOLOGIES LTD., 3 SR.N. EPISODE OF AN ORDER DATE INITIALS CONCERNED 1 DRAFT DICTATED ON 22.07.2011 SR.PS 2 DRAFT PLACED BEFORE AUTHOR 22.07.2011 SR.PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5 APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7 FILE SENT TO THE BENCH CLERK SR.PS/PS 8 DATE ON WHICH FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER