VALIA CHEMICALS P. LTD, V. ITO WD 2(3)(4),

MA 48/MUM/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4509 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-03-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 1998-1999
• Appeal Filed On: 27-01-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MOHAMMAD USM AN
• Assessee Lawyers: DHIRENDRA M SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES F, MUMBAI BEFORE SHRI R.S.SYAL, AM AND SHRI V.DURGA RAO, JM M.A.NOS.48, 49, 50 & 51/MUM/2010 (ARISING OUT OF ITA NOS.7470, 7471, 7472 & 7473/MUM /2007) (ASST.YEARS 1998-99, 1999-2000, 2000-2001 & 2002-20 03) M/S.VALIA CHEMICALS PRIVATE LIMITED VALIA HOUSE, D-16/1 TTC INDL. AREA MIDC, TURBHE, NAVI MUMBAI-400 705. PA NO.AAACV1474A VS. THE INCOME TAX OFFICER WARD 2(3)(4) MUMBAI. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI DHIRENDRA M.SHAH RESPONDENT BY : SHRI MOHAMMAD USMAN O R D E R PER R.S.SYAL (AM) : THESE FOUR MISCELLANEOUS APPLICATION U/S.254(2) OF THE INCOME-TAX ACT, 1961 HAVE BEEN MOVED BY THE ASSESSEE PRAYING FOR TH E RECALLING OF THE COMMON EX PARTE ORDER OF THE TRIBUNAL DATED 25 TH MARCH, 2009 IN ITA NOS.7470 TO 7473/MUM/2007. THE LEARNED COUNSEL FOR THE ASSESSEE STATED THAT THE TRIBUNAL HAS DISMISSED THE APPEALS OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. THE LEARNED COUNSEL FURTHER CONTENDED THAT THE NOTICE OF HEARIN G WAS NOT SERVED ON THE ASSESSEE, DUE TO THE CHANGE OF ADDRESS OF THE ASSES SEE. THE LEARNED D.R. DID NOT RAISE ANY SERIOUS OBJECTION TO IT. 2. WE HAVE HEARD THE RIVAL PARTIES AND PERUSED THE RELEVANT MATERIAL ON RECORD. WE ARE SATISFIED WITH THE REASONS FOR THE ABSENCE O F THE ASSESSEE AT THE TIME WHEN THE APPEAL WAS TAKEN UP FOR HEARING BY THE TRIBUNAL . WE, THEREFORE, RECALL THE IMPUGNED ORDER AND DIRECT THE REGISTRY TO FIX THIS CASE FOR HEARING ON 19.04.2010. NO SEPARATE NOTICE NEED BE SENT TO THE ASSESSEE AS THE PRONOUNCEMENT TO THIS EFFECT WAS MADE IN THE OPEN COURT AND THE LEARNED A.R. HAS WAIVED HIS RIGHT TO SEPARATE NOTICE. MA NOS.48 TO 51/MUM/2010 M/S.VALIA CHEMICALS PRIVATE LIMITED. 2 3. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS AR E ALLOWED. ORDER PRONOUNCED ON THIS 5 TH DAY OF MARCH 2010. SD/- SD/- ( V.DURGA RAO ) ( R.S.SYAL ) JUDICIAL MEMBER ACCOUNTANT ME MBER MUMBAI : 5 TH MARCH, 2010. DEVDAS* COPY TO : 1. THE APPLICANT. 2. THE RESPONDENT. 3. THE CIT CONCERNED 4. THE CIT(A) - XXX, MUMBAI. 5. THE DR/ITAT, MUMBAI. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR, ITAT, MUMBAI.