PLAST PROJECT P. LTD, V. ITO WD 9(2)(4),

MA 394/MUM/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5000 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-08-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2005-2006
• Appeal Filed On: 21-06-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH C MUMBAI BEFORE SHRI D.K.AGARWAL, JM & SHRI T.R.SOOD, AM M.A.NO.394/MUM/2010 - A.Y 2005-06 [ARISING OUT OF INT.6642/MUM/2008] M/S PLAST PROJECT PVT. LTD., 29-B, ROOP KAMAL, 425, S.V.ROAD,KANDIVALI [W], MUMBAI 400 067. PAN: AAACP 6635 P VS. INCOME TAX OFFICER, WARD 9(2)(4), MUMBAI. (APPLICANT) (RESPONDENT) ASSESSEE BY : SHRI VIJAY MEHTA. REVENUE BY : SHRI S.K.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 9-11-2 009 IN I.T.A.NO.6642/MUM/2008, THROUGH WHICH ASSESSEES AP PEAL WAS DISMISSED IN LIMINE FOR NON PROSECUTION. 2. BEFORE US, LD.COUNSEL OF THE ASSESSEE SUBMITTED THAT SINCE NOTICE OF HEARING WAS NOT RECEIVED BY THE ASSESSEE THAT IS WHY NO ARRANGEMENT WAS MADE FOR PROSECUTION OF THE APPEAL. SINCE EFFECTIVE OPPORTUNITY OF HEARING HAS BEEN DENIED, HE MADE A P RAYER THAT AN OPPORTUNITY MAY BE GIVEN TO 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 NON SERVICE OF 2 NOTICE AND, THEREFORE, HAS BEEN DENIED AN OPPORTUNI TY OF HEARING. WE, THEREFORE, IN THE INTERESTS OF JUSTICE, RECALL THE ORDER OF THE TRIBUNAL IN I.T.A.NO.6642/MUM/08. THE REGISTRY IS DIRECTED TO F IX THE HEARING OF THE APPEAL ON 13-10-2010. THE ASSESSEE SHOULD TAKE NOTICE FROM THIS ORDER ITSELF AS NO SEPARATE NOTICE WILL BE ISSUED. 5. IN THE RESULT, MISCELLANEOUS APPLICATION IS ALLO WED. ORDER PRONOUNCED ON THIS 27 TH DAY OF AUGUST, 2010. SD/- SD/- (D.K.AGARWAL) (T.R.SOOD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI:27 TH AUGUST, 2010. P/-*