SEQUENT SCIENTIFIC LTD, V. DCIT 3(3),

MA 423/MUM/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7279 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-10-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2004-2005
• Appeal Filed On: 10-08-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P ARTH SARATHI NAIK
• Assessee Lawyers: H S RAHEJA

Judgement Text

1 MA NO. 131, 423&424/MUM/2011,SEQUENT SCI ENTIFIC LTD. 1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES C BEFORE SHRI SHRI R.K. PANDA, A.M. AND SHRI VIJAY PA L RAO, J.M. M.A. NO. 131/MUM/2011 ARISING OUT OF ITA NO. 1959 & 1960/MUM/2010 ASSESSMENT YEARS 2004-05 & 2006-07 M.A. NO. 423/MUM/2011 ARISING OUT OF ITA NO. 1959/MUM/2010 ASSESSMENT YEAR 2004-05 M.A. NO. 424/MUM/2011 ARISING OUT OF ITA NO. 1960/MUM/2010 ASSESSMENT YEAR 2006-07 M/S SEQUENT SCIENTIFIC LTD., (FORMERLY KNOWN AS P.I. DRUGS & PHARMACEUTICALS LTD., 116, VARDHAMAN INDL. ESTATE, LBS MARG, MUMBAI 400 601. PAN AAACV1501G VS. DY. CIT, 3(3) AAYAKAR BHAVAN, MUMBAI. APPLICANT RESPONDENT APPLICANT BY SHRI H.S. RAHEJA RESPONDENT BY SHRI PARTH SARATHI NAIK DATE OF HEARING 14.10.2011 DATE OF PRONOUNCEMENT 14.10.2011 PER R.K. PANDA, A.M. THE ASSESSEE THROUGH THESE MISC. APPLICATIONS REQU ESTS THE TRIBUNAL TO RECALL THE EX-PARTE ORDER PASSED BY IT DISMISSING T HE APPEAL OF THE ASSESSEE FOR NON-APPEARANCE. 2. ORIGINALLY, THE ASSESSEE HAD FILED A SINGLE MISC . APPLICATION AGAINST THE CONSOLIDATED ORDER OF THE TRIBUNAL IN ITA NO. 1959/ M/2010 AND 1960/MUM/2010. AT THE TIME OF HEARING IN RESPECT O F M.A. NO. 131/M/2011, WHEN IT WAS POINTED OUT THAT SEPARATE MISC. APPLICA TIONS SHOULD BE FILED, THE 2 MA NO. 131, 423&424/MUM/2011,SEQUENT SCI ENTIFIC LTD. 2 ASSESSEE FILED SEPARATE APPLICATIONS WHICH ARE NUMB ERED AS M.A. 423 & 424/M/2011. 2.1 THE LD. COUNSEL FOR THE ASSESSEE AT THE TIME OF HEARING OF THESE MISC. APPLICATIONS REFERRED TO THE AFFIDAVIT FILED BY THE ASSESSEE EXPLAINING THE REASONS FOR NON-APPEARANCE ON THE DATE OF HEARING A ND SUBMITTED THAT DUE TO NON-RECEIPT OF NOTICE FROM THE TRIBUNAL, NOBODY COU LD REPRESENT THE ASSESSEE COMPANY. HE ACCORDINGLY SUBMITTED THAT THE ORDER O F THE TRIBUNAL BE RECALLED AND A AN OPPORTUNITY BE GIVEN TO THE ASSESSEE TO RE PRESENT THE CASE ON MERITS. 3. AFTER HEARING BOTH THE SIDES, WE ARE SATISFIED A BOUT THE REASONS FOR NON- APPEARANCE OF THE ASSESSEE BEFORE THE TRIBUNAL ON T HE DATE OF HEARING. WE, THEREFORE, RECALL THE ORDER OF THE TRIBUNAL AND THE APPEALS ARE FIXED FOR HEARING ON 24.11.2011 WHICH HAS BEEN ANNOUNCED IN THE OPEN COURT. IT WAS ALSO ANNOUNCED THAT NO SEPARATE NOTICE OF HEARING SHALL BE SENT, TO WHICH BOTH THE PARTIES ARE AGREED. 4. IN THE RESULT, MA NO. 131/MUM/2011 IS DISMISSED AND MA NO. 423/M/2011 & 424/M/2011 FILED BY THE ASSESSEE ARE A LLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING IE. ON 14.10.2011. SD/- SD/- (VIJAY PAL RAO) (R.K. PANDA) JUDICIAL MEMBER ACCOUNT ANT MEMBER MUMBAI, DATED 14.10.2011. RK 3 MA NO. 131, 423&424/MUM/2011,SEQUENT SCI ENTIFIC LTD. 3 COPY TOTHE APPELLANT 1. THE RESPONDENT 2. THE CIT(A) - CONCERNED, MUMBAI 3. THE CIT, CONCERNED, MUMBAI 4. THE DR BENCH, A 5. MASTER FILE TRUE COPY// BY ORDER DY/ASSTT. REGISTRAR ITAT, MUMBAI