ORIENTAL AROMATICS LTD, V. DCIT 10(2),

MA 425/MUM/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5025 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-08-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2005-2006
• Appeal Filed On: 02-07-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES C : MUMBAI BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI R.K.PANDA, ACCOUNTANT MEMBER MA. NO. 425/MUM/2010 ARISING OUT OF ITA. NO. 4475/MUM/2009 ASSESSMENT YEAR 2005-2006 ORIENTAL AROMATICS LTD. MUMBAI 021 PAN AAACO4618-F VS. DCIT 10 (2) MUMBAI - 020 (APPLICANT) (RESPONDENT) FOR APPLICANT : SHRI K. GOPAL FOR RESPONDENT : SHRI ABANI KANTA NAYAK (DR) ORDER PER D. MANMOHAN, V.P. 1. BY THIS APPLICATION THE ASSESSEE SEEKS RECALL O F THE EX-PARTE ORDER DATED 30 TH MARCH, 2010 BY EXPLAINING THE CIRCUMSTANCES UNDER WHICH ASSESSEE COULD NOT REPRESENT THE MATTER ON TH E DATE FIXED FOR HEARING. IT WAS THEREFORE SUBMITTED THAT THERE WAS SUFFICIENT CAUSE FOR NON-APPEARANCE ON 29-3-2010 WHICH LEAD TO DISPOSAL OF THE APPEAL EX- PARTE AND HENCE IN EXERCISE OF THE POWERS VESTED IN US UNDER PROVISO TO RULE 24 OF THE INCOME TAX APPELLATE TRIBUNAL RULES, 1963 LEARNED COUNSEL PLEADED FOR SETTING ASIDE OF THE EX-PARTE O RDER AND TO RECALL AND POST THE APPEAL FOR FRESH HEARING. 2. WE HAVE HEARD THE LEARNED DR AND ALSO PERUSED T HE RECORD IN THIS REGARD. 3. HAVING REGARD TO THE CIRCUMSTANCES OF THE CASE, WE ARE SATISFIED THAT THERE IS A REASONABLE CAUSE AND HENC E IN EXERCISE OF THE POWERS VESTED IN US UNDER RULE 24 OF THE INCOME TAX TRIBUNAL RULES, 2 1963 THE IMPUGNED ORDER IS RECALLED AND THE REGISTRY IS DIRECTED TO RE- FIX THE CASE FOR FRESH HEARING ON 27-9-2010. SINCE THE DATE IS ANNOUNCED IN THE OPEN COURT, REGISTRY IS DIRECTED N OT TO ISSUE FRESH NOTICE OF HEARING. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED ACCORDINGLY IN THE OPEN COURT. SD/- SD/- (R.K.PANDA) (D.MANMOHAN) ACCOUNTANT MEMBER VICE-PRESIDENT MUMBAI: 06 TH AUGUST, 2010. VBP COPY TO : 1. ORIENTAL AROMATICS LTD. C/O. N. VARMA & ASSOCIAT ES, 56 B WING, MITTAL TOWER, 210, NARIMAN POINT, MUMBAI 400 021 PAN AAACO4618-F 2. DCIT 10 (2), R.NO. 432, 5 TH FLOOR, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI-020. 3. CIT(A)-VI, MUMBAI. 4. CIT, CITY-VI, MUMBAI 5. DR C BENCH 6. GUARD FILE. (TRUE COPY) BY ORDER, ASST.REGISTRAR, ITAT, MUMBAI.