SIDDHI INDSTRIES, V. ITO 19(3)(4),

MA 330/MUM/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3856 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-07-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: J
• Assessment Year: 2004-2005
• Appeal Filed On: 20-05-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HARIGOVIND SINGH
• Assessee Lawyers: K R LAKSHMI NARAYANAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH J MUMBAI BEFORE SHRI D.K.AGARWAL, JUDICIAL MEMBER & SHRI T.R.SOOD, ACCOUNTANT MEMBER M.A.NO.330/MUM/2010 - A.Y 2004-05 [ARISING OUT OF I.T.A.NO.7117/MUM/2007] M/S. SIDDHI INDUSTRIES, 303-304, SALISBURY PARK HILL, PALI HILL, BANDRA (W), MUMBAI 400 050. PAN NO.AAUFS 9715 J THE INCOME TAX OFFICER 19(3)(4), MUMBAI. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI K.R.LAKSHMINARAYANAN. REVENUE BY : SHRI HARI GOVIND SINGH. O R D E R PER T.R.SOOD, AM: THROUGH THIS MISCELLANEOUS APPLICATION ASSESSEE HA S SOUGHT RECALLING OF THE ORDER OF THE TRIBUNAL DATED 30/04/ 2010 IN I.T.A.NO.7117/MUM/2007, THROUGH WHICH ASSESSEES AP PEAL WAS DISMISSED IN LIMINE. 2. BEFORE US, LD.COUNSEL OF THE ASSESSEE SUBMITTED THAT SINCE NOTICE FOR HEARING ON 23/4/2010 WAS ISSUED THROUGH NOTICE BOARD IT COULD NOT BE NOTED BY THE ASSESSEE AND, THEREFORE, HEARING COULD NOT BE ATTENDED. SINCE EFFECTIVE OPPORTUNITY OF HEARING HAS BEEN DENIED, HE MADE A PRAYER THAT AN OPPORTUNITY MAY BE GIVEN T O THE ASSESSEE. 3. ON THE OTHER HAND, THE LD.DR, RELIED ON THE ORD ER OF THE TRIBUNAL. 4. AFTER CONSIDERING THE RIVAL SUBMISSIONS, WE ARE SATISFIED THAT THE ASSESSEE COULD NOT ATTEND THE PROCEEDINGS BECAUSE O F SUFFICIENT CAUSE. 2 AS THE ASSESSEE HAS BEEN DENIED AN OPPORTUNITY OF H EARING, WE RECALL THE ORDER OF THE TRIBUNAL IN I.T.A.NO.6387/MUM/08. THE REGISTRY IS DIRECTED TO FIX THE HEARING OF THE APPEAL ON 14-09- 2010. THE ASSESSEE SHOULD TAKE NOTICE FROM THIS ORDER ITSELF AS NO SEP ARATE NOTICE WILL BE ISSUED. 5. IN THE RESULT, MISCELLANEOUS APPLICATION IS ALLO WED. ORDER PRONOUNCED ON THIS 9 TH DAY OF JULY, 2010. SD/- SD/- (D.K.AGARWAL) (T.R.SOOD) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI: 9 TH JULY, 2010. P/-*