SANMAN FABRICS P. LTD, V. DCIT 10(2),

MA 324/MUM/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7044 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-08-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: J
• Assessment Year: 2007-2008
• Appeal Filed On: 08-06-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K NAYAK
• Assessee Lawyers: SUNIL JUMANI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, J, MUMBAI BEFORE S/SHRI D.K.AGARWAL (JM) AND PRAMOD KUMAR (A.M ) MISCELLANEOUS APPLICATION NO.324/MUM/2011 ARISING OUT OF ITA NO.3079/MUM/2010 (ASSESSMENT YEAR:2007-08) M/S SAMMAAN FABRICS PVT.LTD. SAMRAT MILLS COMPOUND, LBS MARG, VIKHROLI (WEST), MUMBAI-400079 PAN: AADCS9527J DY. COMMISSIONER OF INCOME TAX 10(2), MUMBAI APPLICANT V/S RESPONDENT DATE OF HEARING : 19.8.2011 DATE OF PRONOUNCEMENT : 19.8.2011 APPLICANT BY : SHRI SUNIL JUMANI RESPONDENT BY : SHRI. A.K.NAYAK O R D E R PER D.K.AGARWAL (JM) THIS MISC. APPLICATION FILED BY THE ASSESSEE FOR T HE ASSESSMENT YEAR 2007-08 IS DIRECTED AGAINST THE EX PARTE ORDER DATED 21.3.2011 PASSED BY THE TRIBUNAL IN IT A NO.3079/MUM/2010. 2. THE APPLICANT, IN THE MISCELLANEOUS APPLICATION SUPPORTED BY AN AFFIDAVIT, STATED THAT : THE ASSESSEE HAD RECEIVED NOTICE FIXING HEARING OF THE CASE ON 21.3.2011, HOWEVER SINCE THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE MR.SUNIL JUMANI WAS NOT AVAILABLE FOR ATTENDING THE CASE, THE ASSESSEE HAS FILED A LETTER FOR ADJOURNING THE CASE (COPY OF THE LETTER DATED 16.3.2011 FILED IN YOUR OFFICE ON 16.3.2011 I S ENCLOSED) HOWEVER IT SEEMS THAT THE SAID ADJOURNMEN T LETTER IS NOT CONSIDERED AT THE TIME OF HEARING A ND MA NO.324/MUM/2011 ARISING OUT OF ITA NO.3079/MUM/2010 (AY:2007-08 2 APPEAL HAS BEEN DISMISSED, THEREFORE WE REQUEST YOU R GOODSELF TO RECALL THE HEARING AT THE EARLIER. KINDLY DO THE NEEDFUL AND RECALL THE SAME AND ACKNOWLEDGE THE RECEIPT 3. AT THE TIME OF HEARING, THE LEARNED COUNSEL FO R THE ASSESSEE SUBMITS THAT FOR THE REASONS MENTIONED IN ASSESSEES MISCELLANEOUS APPLICATION, THE EX PARTE ORDER PASSED BY THE TRIBUNAL BE RECALLED, WHICH WAS NOT S ERIOUSLY OBJECTED TO BY THE LEARNED D.R. 4. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS OF THE RIVAL PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AFTER HAVING SATISFIED ABOUT THE REASONS SUBMITTED BY THE ASSESSEE AND CONSIDERING THE FACTS AND CIRCUMSTANCE S OF THE CASE, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR NON-APPEARANCE OF THE ASSESSEE OR HIS AUTHORIZED REPRESENTATIVE ON THE DATE OF HEARING AND ACCORDING LY THE EX PARTE ORDER DATED 21.3.2011 PASSED BY THE TRIBUNAL IS RECALLED. PARTIES ARE TO APPEAR WITHOUT WAITING FOR ANY NOTICE ON 15.11.2011. 5. IN THE RESULT, THE MISC. APPLICATION STANDS ALL OWED. ORDER PRONOUNCED IN THE OPEN COURT ON 19.8.2011. SD SD ( PRAMOD KUMAR ) (D.K.AGARWAL) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED 19 TH AUGUST, 2011 MA NO.324/MUM/2011 ARISING OUT OF ITA NO.3079/MUM/2010 (AY:2007-08 3 SRL: COPY TO: 1. APPLICANT 2. RESPONDENT 3. CIT CONCERNED 4. CIT(A) CONCERNED 5. DR CONCERNED BENCH 6. GUARD FILE. BY ORDER TRUE COPY ASSTT. REGISTRAR, ITAT, MUMBAI