M/s Prem Textiles, Indore V. The JCIT, Ratlam

MA 46/IND/2009

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4484 (ITAT-INDORE)
• Duration Of Justice: 2 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-03-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 19-03-2010
• Assessment Year: misc
• Appeal Filed On: 29-12-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: APARNA KARAN
• Assessee Lawyers: I P RATHI

Judgement Text

PAGE 1 OF 2 - M. A.NOS. 45 & 46/IND/2007 M/S. PREM TEXTILES, INDORE IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH : INDORE BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI V.K. GUPTA, ACCOUNTANT MEMBER PAN NO. : N.A. M.A.NOS. 45 & 46/IND/2009 (ARISING OUT OF I.T.A.NOS. 153 & 154/IND/2007) A.Y. 2002-03 & 2003-04 M/S. PREM TEXTILES, JT. CIT, 85, M. T. CLOTH MARKET, INDORE. VS RATLAM RANGE, RATLAM APPLICANT RESPONDENT APPLICANT BY : SHRI I.P. RATHI, C. A. RESPONDENT BY : SMT.APARNA KARAN, SR. DR DATE OF HEARING : 19.3.2010 O R D E R PER BENCH THROUGH THESE MISC. APPLICATIONS, THE ASSESSEE IS S EEKING RECALL OF THE ORDER OF THE TRIBUNAL PASSED IN I.T.A.NOS. 153 & 154/IND/2007 DATED 1.4.2009, WHEREBY THE TRIBUNAL DISMISSED THESE APPE ALS OF THE ASSESSEE FOR WANT OF PROSECUTION. THE ASSESSEE HAS SUBMITTED THAT DUE TO SOME COMMUNICATION GAP, THE ASSESSEE WAS PREVENTED FROM APPEARING AND IT WAS A BONA FIDE MISTAKE ON THE PART OF ONE OF THE S TAFFS OF THE ASSESSEE. PAGE 2 OF 2 - M. A.NOS. 45 & 46/IND/2007 M/S. PREM TEXTILES, INDORE THE ASSESSEE ALSO SUBMITTED THAT IN THESE CIRCUMSTA NCES, THE ORDER OF THE TRIBUNAL MAY KINDLY BE RECALLED. 2. THE LD. DEPARTMENTAL REPRESENTATIVE, ON THE OTHER H AND, OPPOSED THE SAME, AS THE NOTICE OF HEARING HAD DULY BEEN SERVED. 3. ON DUE CONSIDERATION OF FACTS AND CIRCUMSTANCES OF THE CASE, WE RECALL OUR ORDER FOR HEARING THE APPEAL ON MERITS. 4. IN THE RESULT, MISC. APPLICATIONS FILED BY THE ASSE SSEE ARE ALLOWED. THIS ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT ON 19 TH MARCH, 2010. SD/- SD/- (JOGINDER SINGH) (V. K. GUPTA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 19 TH MARCH, 2010. CPU* 193