MODERN PETROCHEM INDUSTRIES P. LTD, V. ITO WD 6(3)4,

MA 353/MUM/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6990 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-09-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 1994-1995
• Appeal Filed On: 29-06-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K SINGH
• Assessee Lawyers: PARESH H V ORA DIRECTOR
• Keywords: Difference of opinion

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, B, MUMBAI BEFORE S/SHRI D.K.AGARWAL (JM) AND T.R.SOOD(A.M ) MISCELLANEOUS APPLICATION NO. 353/MUM/2011 ARISING OUT OF ITA NO. 5115/MUM/2008 (ASSESSMENT YEAR: 1994-95) MODERN PETROCHEM INDUSTRIES PVT.LTD, 05/504, DUNHILL CORNER, 7 TH ROAD, SANTACRUZ(E), MUMBAI-400055 PAN: AACCM2694P INCOME TAX OFFICER WARD 6(3)(4), MUMBAI. APPLICANT V/S RESPONDENT DATE OF HEARING : 9.9.2011 DATE OF PRONOUNCEMENT : 9.9.2011 APPLICANT BY : SHRI PARESH H.V ORA, DIRECTOR RESPONDENT BY : SHRI S.K.SINGH O R D E R PER D.K.AGARWAL (JM) THIS MISC. APPLICATION FILED BY THE ASSESSEE IS DI RECTED AGAINST THE EX-PARTE ORDER DATED 26.4.2011 PASSED BY THE TRIBUNAL IN ITA NO. 5115/MUM/2008 FOR THE ASSESSM ENT YEAR 1994-95. 2. THE APPLICANT, IN THE MISCELLANEOUS APPLICATION DATED NIL SUPPORTED BY AN AFFIDAVIT DATED 27.6.2011 VIDE PARAGRAPHS 2 TO 4 OF THE AFFIDAVIT STATED ON O ATH : 2. THAT WE HAVE APPOINTED MR.K.GOPAL AND MR.JITENDRA SINGH, ADVOCATES TO APPEAR IN ITS MA TTERS BEFORE THE HONBLE ITAT. HOWEVER, DUE TO SOME MA NO. 353/MUM/2011 ARISING OUT OF ITA NO. 5115/MUM/2008 (AY: 1994-95) 2 DIFFERENCE OF OPINION, WE HAVE DIRECTED THEM NOT T O APPEAR IN OUR TAX MATTERS BEFORE THE HONBLE ITAT. 3. THAT ON THE DATE OF HEARING I.E. 26.4.2011, THEY HAVE FILED AN APPLICATION FOR WITHDRAWAL OF THEIR VAKALATNAMA. 4. THAT, WE WERE UNDER THE IMPRESSION THAT IF THE HONBLE BENCH WOULD ALLOW THEM TO WITHDRAW THEIR VAKALATNAMA, IT WILL ALLOW US AN OPPORTUNITY OF BEI NG HEARD. HOWEVER, THE HONBLE BENCH HAS DECIDED THE APPEAL EX-PARTE 3. AT THE TIME OF HEARING, SHRI PARESH H.VORA DIRE CTOR OF COMPANY SUBMITS THAT FOR THE REASONS AS MENTIONED I N ASSESSEES MISCELLANEOUS APPLICATION SUPPORTED BY A N AFFIDAVIT, THE EX-PARTE ORDER PASSED BY THE TRIBUNA L BE RECALLED, WHICH WAS NOT SERIOUSLY OBJECTED TO BY T HE 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 26.4.2011 PASSED BY THE TRIBUNAL IS RECALLED. PARTIES ARE TO APPEAR WITHOUT WAITING FOR ANY NOTICE ON 14.11.2011. MA NO. 353/MUM/2011 ARISING OUT OF ITA NO. 5115/MUM/2008 (AY: 1994-95) 3 5. IN THE RESULT, THE MISC. APPLICATION STANDS ALL OWED. ORDER PRONOUNCED IN THE OPEN COURT ON 9.9.2011 SD SD (T.R.SOOD) (D.K.AGARWAL) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED 9 TH SEPTEMBER, 2011 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