MAA CHINTPURNI IRON & STEEL ( INDIA ) P. LTD, V. ITO 6(3)(4),

MA 362/MUM/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2564 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-10-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Assessment Year: 2005-2006
• Appeal Filed On: 14-08-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NEIL PHILIP
• Assessee Lawyers: SUBODH L RANAPARKHI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL I BENCH, MUM BAI , , BEFORE SHRI SANJAY ARORA, AM AND SHRI AMIT SHUKLA, JM ./MA NO. 362/MUM/2014 (ARISING OUT OF ITA NO. 3270/MUM/2009) ( / ASSESSMENT YEARS: 2005-06) MAA CHINTAPURNI IRON & STEEL (INDIA) PVT. LTD. 207, QUAY STREET, DARUKHANA, MUMBAI-400 010 / VS. ITO-WARD-6(3)(4), 5 TH FLOOR, AAYAKAR BHAVAN, M. K. ROAD, MUMBAI-400 020 # ./% ./PAN/GIR NO. AABCM 9597 N ( & #' /APPELLANT ) : ( ()#' / RESPONDENT ) & #' * + / APPELLANT BY : SHRI SUBODH L. RANAPARKHI ()#' * + / RESPONDENT BY : SHRI NEIL PHILIP , * - / DATE OF HEARING : 17.10.2014 ./0 * - / DATE OF PRONOUNCEMENT : 17.10.2014 / O R D E R PER SANJAY ARORA, A. M.: THIS IS A MISCELLANEOUS PETITION BY THE ASSESSEE AG AINST THE ORDER U/S. 254(1) OF THE INCOME TAX ACT, 1961 (THE ACT HEREINAFTER) BY THE TRIBUNAL DATED 01.09.2010 IN ITS CASE FOR ASSESSMENT YEAR (A.Y.) 2005-06. 2. PER THE INSTANT APPLICATION, THE ASSESSEE MOVES THE TRIBUNAL, AGITATING THE IN LIMINE DISMISSAL OF ITS APPEAL AS UNADMITTED FOR WANT OF P ROSECUTION. THOUGH THE IMPUGNED ORDER RECORDS THAT DUE INFORMATION OF THE NEXT DATE OF HE ARING, I.E., 01.09.2010, WAS GIVEN TO THE PARTIES, ON THE PREVIOUS OCCASION WHEN THE CASE WAS POSTED FOR HEARING, I.E., 15.06.2010, 2 MA NO. 362/MUM/2014 (A.Y. 2005-06) MAA CHINTAPURNI IRON & STEEL (INDIA) PVT. LTD. VS. ITO THE SAME IS NOT CORRECT IN-AS-MUCH AS THE ASSESSEE WAS TOTALLY UNAWARE OF THE HEARING ON 15.06.2010 AND, CONSEQUENTLY, ON 01.09.2010. ACCORD INGLY, IT IS PRAYED THAT THE EX PARTE ORDER BE RECALLED, AND ITS APPEAL DECIDED ON MERITS AFTER HEARING THE PARTIES. 3. WE HAVE HEARD THE PARTIES, AND PERUSED THE MATER IAL ON RECORD. THE LD. DEPARTMENTAL REPRESENTATIVE (DR) COULD NOT DISPUTE ANY OF THE ASSERTIONS MADE BY THE ASSESSEE PER ITS INSTANT APPLICATION. THOUGH THE OR DER SHEET ENTRY DATED 15.06.2010 RECORDS THAT BOTH THE PARTIES HAVE BEEN INFORMED OF THE NEXT DATE OF HEARING ON 01.09.2010, THE SAME DOES NOT BEAR THE SIGNATURE OF EITHER PARTY, WHICH IS THE USUAL PRACTICE, AND WHICH ONLY WOULD EXHIBIT THE COMMUNIC ATION OF THE NEXT DATE OF HEARING, WHICH WAS NOT IN THE OPEN COURT, AS IS AGAIN USUALL Y THE CASE, AS THE LD. JM, CONSTITUTING THE BENCH, WAS ON THAT DATE ENGAGED IN A HEARING BE FORE THE SPECIAL BENCH. UNDER THE CIRCUMSTANCES, THE ASSESSEES CONTENTION CANNOT BE DOUBTED, THOUGH IT IS SURPRISING THAT IT SHOULD HAVE MOVED THE TRIBUNAL AFTER SO LONG. WE, A CCORDINGLY, ONLY CONSIDER IT FIT AND PROPER TO, ACCEDING TO THE ASSESSEES PRAYER, ALLOW ITS MISCELLANEOUS APPLICATION BY RECALLING THE IMPUGNED ORDER, TO ENABLE THE ASSESSE ES APPEAL BEING HEARD AFRESH AND A DECISION ON MERITS. THE DATE OF ITS HEARING BY THE REGULAR BENCH, WITH THE CONSENT OF THE PARTIES, WAS ANNOUNCED IN THE OPEN COURT FOR 10.12. 2014 , SO THAT NO SEPARATE NOTICE OF HEARING WOULD FOLLOW. WE DECIDE ACCORDINGLY. 4. IN THE RESULT, THE ASSESSEES MISCELLANEOUS APPL ICATION IS ALLOWED. &10 2 31 * 4 * 56 ORDER PRONOUNCED IN THE OPEN COURT ON OCTOBER 17, 2 014. SD/- SD/- (AMIT SHUKLA) (SANJAY ARORA) / JUDICIAL MEMBER / ACCOUNTANT MEMBER 7, MUMBAI; 8 DATED : 17.10.2014 . ../ ROSHANI , SR. PS 3 MA NO. 362/MUM/2014 (A.Y. 2005-06) MAA CHINTAPURNI IRON & STEEL (INDIA) PVT. LTD. VS. ITO ! ' #$%& ' &$ / COPY OF THE ORDER FORWARDED TO : 1. & #' / THE APPELLANT 2. ()#' / THE RESPONDENT 3. ( & ) / THE CIT(A) 4. / CIT CONCERNED 5. ; < ( = , & - =0 , 7, / DR, ITAT, MUMBAI 6. < ?3 @ , / GUARD FILE ! ( / BY ORDER, )/(* + (DY./ASSTT. REGISTRAR) , 7, / ITAT, MUMBAI