EAST & WEST CLOTHING P. LTD, V. ITO WD 8(10(3),

MA 342/MUM/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4978 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-09-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Assessment Year: 2005-2006
• Appeal Filed On: 28-05-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SU RENDRA KUMAR
• Assessee Lawyers: R C JAIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH I : MUMBAI BEFORE SHRI D.K. AGARWAL, (JM) AND SHRI B. RAMAKO TAIAH,(AM) MA NO.342/MUM/2010 ARISING OUT OF ITA NO.7298/MUM/2008 ASSESSMENT YEAR : 2005-06 EAST & WEST CLOTHING P. LTD. C/O., MACLEODS PHARMACEUTICALS LTD. ATLANTA ARCADE, MAROL CHURCH ROAD ANDHERI (E) MUMBAI-400 064. ..( APPLICANT ) P.A. NO. (AAACE 7810 R) VS. INCOME TAX OFFICER WARD 8(1)(3) 2 ND FLOOR, AAYAKAR BHAVAN MAHARSHI KARVE ROAD MUMBAI-400 020. ..( RESPONDENT ) APPLICANT BY : SHRI R.C. JAIN RESPONDENT BY : SHRI SUR ENDRA KUMAR O R D E R PER D.K. AGARWAL (JM). THIS MISCELLANEOUS PETITION FILED BY THE ASSESSEE I S DIRECTED AGAINST THE ORDER DATED 4.3.2010 PASSED BY THE TRIBUNAL IN ITA NO.7298/MUM/2008 FOR THE ASSESSMENT YEAR 2005-06. THE APPLICANT VIDE HIS PETITION DATED 5.5.2010 SUPP ORTED BY AN AFFIDAVIT DATED 9.8.2010 OF SHRI AJAY AGARWAL, MANA GING DIRECTOR OF EAST & WEST CLOTHING PVT. LTD. (COMPANY) INTERALIA STATED ON OATH THAT : 3. THAT THE ABOVE APPEAL CAME UP FOR HEARING BEFOR E I BENCH OF HON. ITAT FOR THE FIRST TIME ON 28 TH OCTOBER,2009 AND WAS ADJOURNED TO 24.12.2009 AND 12.2.2010. THE SAME MA NO.342/M/10 A.Y:05-06 2 COULD NOT BE ATTENDED FOR HEARING BY ITS AUTHORISED REPRESENTATIVE ON 12.2.2010 ON ACCOUNT OF INADVERTE NT MISTAKE IN NOTING IN HIS DIARY AS I BENCH INSTEAD OF J BENCH. IT WAS, THEREFORE, PRAYED THAT THE EXPARTE ORDER PASSED BY THE TRIBUNAL BE RECALLED. 3. AT THE TIME OF HEARING THE LD. COUNSEL FOR THE A SSESSEE SUBMITS THAT FOR THE REASONS MENTIONED IN ASSESSEES APPLICATION, TH E EXPARTE ORDER PASSED BY THE TRIBUNAL BE RECALLED. 4. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS OF THE ASSESSEE AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AFTER H AVING 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 FOR NON APPEARANCE OF THE ASSESSEE OR HIS AUTHORIZE D REPRESENTATIVE ON THE DATE OF HEARING AND ACCORDINGLY THE EXPARTE ORDER DATED 4.3.2010 PASSED BY THE TRIBUNAL IS RECALLED. PARTIES ARE TO APPEAR WI THOUT WAITING FOR ANY NOTICE ON 9.11.2010 AS ANNOUNCED IN THE OPEN COURT. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION STA NDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 15.9.2010. SD/- SD/- (B. RAMAKOTAIAH) ( D.K. AGARWAL ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED: 15.9.2010. JV. COPY TO: THE APPLICANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT(A) CONCERNED, MUMBAI THE DR BENCH TRUE COPY BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.