SADANAND TEXTURISERS P. LTD, V. ITO 4(3)(4),

MA 342/MUM/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1456 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-01-2014
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: J
• Assessment Year: 2002-2003
• Appeal Filed On: 13-09-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUBODH RATNAPARKHI
• Assessee Lawyers: SU RENDRA KUMAR

Judgement Text

J IN THE INCOME TAX APPELLATE TRIBUNAL J BENCH, MUMBAI .. , , BEFORE SHRI P.M. JAGTAP, AM AND SHRI SANJAY GARG, J M 342/ MUM/2013 ARISING OUT OF ITA NO. 1067/MUM/2008 ( / ASSESSMENT YEAR : 2002-03) M/S SADANAND TEXTURISERS PVT. LTD., OFFICE NO. 23, 3 RD FL., 22/24 KANU BHAVAN CO- OP. HSG. SOCIETY LTD., CHEWOOL WADI, OFF KOLBHAT LANE, KALBADEVI, MUMBAI -400 002. / VS. THE INCOME TAX OFFICER 4(3)(4), MUMBAI. . / PAN : AAFCS7369S ( & / APPLICANT ) .. ( '(& / RESPONDENT ) & ) / APPLICANT BY : SHRI SUBODH RATNAPARKHI '(& ) / RESPONDENT BY : SHRI SURENDRA KUMAR ) . / DATE OF HEARING : 24-1-2014 ) . / DATE OF PRONOUNCEMENT : 24-1-2014 / O R D E R PER P.M. JAGTAP, A.M . : BY THIS MISC. APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DTD. 20 TH NOVEMBER, 2009 PASSED IN ITA NO. 1067/MUM/2008 DIS MISSING THE APPEAL OF THE ASSESSEE EX PARTE FOR NON-PROSECUTION ON THE GROUND THAT ITS THEN DIRECTOR SHRI RAGHUNATH RATAN PATIL, WHO WAS LOOKING AFTER T HE TAX MATTERS, PASSED AWAY ON 25-10-2009 I.E. JUST FIFTEEN DAYS BEFORE THE DATE O F HEARING FIXED ON 10-11-2009 AND SINCE NONE OF THE OTHER DIRECTORS/STAFF MEMBERS WER E AWARE OF THE DATE OF THE SAID HEARING FIXED ON 10-11-2009, THE SAME REMAINED UN-A TTENDED. KEEPING IN VIEW THIS SUBMISSION MADE ON BEHALF OF THE ASSESSEE COMPANY W HICH IS DULY SUPPORTED BY AN AFFIDAVIT FILED BY ITS MANAGING DIRECTOR, WE ARE SA TISFIED THAT THE NON-APPEARANCE OF THE MA 342/MUM/2013 2 ASSESSEE BEFORE THE TRIBUNAL ON 10-11- 2009 WHEN ITS APPEAL WAS FIXED FOR HEARING, WAS FOR SUFFICIENT CAUSE. ACCORDINGLY KEEPING IN VI EW OF PROVISO TO RULE 24 OF THE INCOME TAX APPELLATE TRIBUNAL RULES, 1963, WE RECAL L THE EX PARTE ORDER DTD. 20 TH NOVEMBER, 2009 PASSED BY THE TRIBUNAL AND RESTORE T HE APPEAL OF THE ASSESSEE TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO POST T HE APPEAL FOR HEARING ON 12-03-2014 AS ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE OF BY THE LD. REPRESENTATIVES OF BOTH THE PARTIES. 3. IN THE RESULT, THE MISC. APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. 4 4 ) ORDER PRONOUNCED IN THE OPEN COURT ON 24 TH JANUARY, 2014. . ) 9 : 24;01;2014 ) SD/- SD/- (SANJAY GARG) ( P.M. JAGTAP ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI ; : DATED 24-01-2014 .../ RK , SR. PS ' #%& '& / COPY OF THE ORDER FORWARDED TO : 1. & / THE APPELLANT 2. '(& / THE RESPONDENT. 3. E () / THE CIT(A)- IV, MUMBAI 4. E / CIT IV, MUMBAI 5. 'I , . I , / DR, ITAT, MUMBAI J BENCH 6. / GUARD FILE. / BY ORDER, ( ' //TRUE COPY// / ( DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI