WHITE PEARL CHEMICAL TRADING & MANUFACTURING P.LTD, MUMBAI V. ITO WD 13(3)(2), MUMBAI

MA 479/MUM/2019

• Counselvise Citation: [2019] 114 COUNSELVISE.COM (IT) 6197 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2009-2010
• Appeal Filed On: 22-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHRI S MICHAEL JERALDLD
• Assessee Lawyers: POOJAN MEHTALD

Judgement Text

1 M.A NO. 479/MUM/2019 IN THE INCOME TAX APPELLATE TRIBUNAL G BENCH, MUMBAI , , BEFORE HONBLE SHRI PAWAN SINGH, JM AND HONBLE SHRI MANOJ KUMAR AGGARWAL, AM M.A NO. 479/MUM/2019 [ARISING OUT OF ITA NO.309/MUM/2017] ( ( )( / ASSESSMENT YEAR:2009-10) M/S. WHITE PEARL CHEMICALS TRADING & MANUFACTURING PVT. LTD. 11/12, KHANDWANI MANSION 3 RD FLOOR, J.P.ROAD ANDHERI (WEST) MUMBAI 400 058 / VS. I TO - WARD 13(3)(2) AAYKAR BHAWAN M.K.ROAD MUMBAI 400 020 ./ ./PAN/GIR NO. AAACW-6300-L ( /APPELLANT ) : ( / RESPONDENT ) / APPLICANT BY : SHRI POOJAN MEHTA-LD. AR ! / RESPONDENT BY : SHRI SHRI S. MICHAEL JERALD-LD. DR / DATE OF HEARING : 15/11/2019 / DATE OF PRONOUNCEMENT : 18/11/2019 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER): - 1. BY WAY OF THIS MISCELLANEOUS APPLICATION FOR ASS ESSMENT YEAR [AY] 2009-10, THE ASSESSEE SEEKS RECALL OF EX-PARTE ORDER PASSED BY THE 2 M.A NO. 479/MUM/2019 TRIBUNAL IN ITA NO.309/MUM/2017 DATED 14/02/2019. T HE BENCH, IN ITS ORDER, HAS DISMISSED THE ASSESSEES APPEAL. 2. THE LD. AR, DRAWING OUR ATTENTION TO THE PETITIO N, PLEADED FOR RECALL OF ORDER, BY SUBMITTING THAT THE CONCERNED DIRECTOR, I NADVERTENTLY, FAILED TO TAKE NOTE OF THE DATE OF HEARING AND THEREFORE, IN THE I NTEREST OF JUSTICE, THE ORDER MAY BE RECALLED. THE LD. DR OPPOSED THE SAME BY SUB MITTING THAT THE ASSESSEE REMAINED NEGLIGENT IN ATTENDING THE PROCEE DINGS. 3. UPON DUE CONSIDERATION OF FACTUAL MATRIX AND KEE PING IN VIEW THE SUBMISSIONS MADE, THE BENCH FORMED AN OPINION THAT IN THE INTEREST OF JUSTICE, THE STATED ORDER DESERVES TO BE RECALLED, HOWEVER UPON PAYMENT OF COST OF RS.10,000/-. ACCORDINGLY, THE LD. AR WAS DI RECTED TO PAY THE SAME IN THE PRIME MINISTER NATIONAL RELIEF FUND. THE SAME HAS SINCE BEEN DEPOSITED BY THE ASSESSEE ON 18/11/2019, THE PROOF OF PAYMENT OF WHICH HAS BEEN PLACED ON RECORD. THEREFORE, THE STATED OR DER OF THE TRIBUNAL STAND RECALLED. 4. THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR H EARING BEFORE REGULAR BENCH ON 14/01/2020, WHICH HAS BEEN FIXED AFTER DUE CONSULTATION WITH BOTH THE REPRESENTATIVE AND THEREFORE, SEPARATE NOTICE O F HEARING IS DISPENSED WITH. 5. THE APPLICATION STANDS ALLOWED IN TERMS OF OUR A BOVE ORDER. ORDER PRONOUNCED IN THE OPEN COURT ON 18 TH NOVEMBER,2019 SD/- SD/- (PAWAN SINGH) (MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED :18/11/2019 3 M.A NO. 479/MUM/2019 SR.PS:-**PP,SPS -. /). / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. ! / THE RESPONDENT 3. ( ( ) ( ) / THE CIT(A) 4. ( ( ) / CIT CONCERNED 5. * + #, , ( , , / DR, ITAT, MUMBAI 6. + -./ / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.