ENAR TRADERS P. TD, V. ITO WD 1(1)(3),

MA 484/MUM/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5278 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-10-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: J
• Assessment Year: 2004-2005
• Appeal Filed On: 30-07-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P M DEVDASAN
• Assessee Lawyers: V C SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH J : MUMBAI BEFORE SHRI D.K. AGARWAL, (JM) AND SHRI PRAMOD KU MAR,(AM) MA NO.484/MUM/2010 ARISING OUT OF ITA NO. 3782/MUM/09 ASSESSMENT YEAR : 2004-05 M/S. ENAR TRADERS PVT. LTD. 3AA-EDENA, 97, MAHARSHI KARVE ROAD, MUMBAI-20. ..( APPLICANT ) P.A. NO. (AAACE1107B) VS. INCOME TAX OFFICER WARD 1(1) (3) AAYAKAR BHAVAN, MUMBAI-400 020 ..( RESPONDENT ) APPLICANT BY : SHRI V.C. SHAH RESPONDENT BY : SHRI P.M . DEVDASAN O R D E R PER D.K. AGARWAL (JM). THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESS EE IS DIRECTED AGAINST THE ORDER DATED 23.04.2010 PASSED BY THE TRIBUNAL I N ITA NO. 3782/MUM/2009 FOR THE ASSESSMENT YEAR 2004-05. 2. THE APPLICANT VIDE HIS PETITION DATED 30 TH JULY, 2010 SUPPORTED BY AN AFFIDAVIT DATED 30.07.2010 OF SHRI MAHESH DHUMNE, A N EMPLOYEE OF M/S. V.C. SHAHA & CO. C.A, INTERALIA STATED ON OATH THAT : 2. I MISREAD AND MISUNDERSTOOD THE CAUSELIST OF INCOME TAX APPELLANT TRIBUNAL, MUMBAI BENCHES, MUMB AI BEING CONSTITUTION OF BENCHES FROM 19.04.2010 TO 23.04.20 10 WHEREIN IT WAS STIPULATED THAT C, D, J, K, L, LI SM C & WT MA NO.484/M/10 A.Y:04-05 2 BENCHES WILL NOT FUNCTION FROM 12.04.2010 TO 16.04. 2010 AND IN MY MISUNDERSTANDING I THOUGHT THE SAME WAS FROM 19.04.2010 TO 23.04.2010 AND IN INADVERTENTLY INFOR MED MR. V.C. SHAH, SENIOR PARTNER WHO IS REPRESENTING ENAR TRADERS PVT LTD. IN APPEAL NO. ITA NO.3782/MUM/2009 THAT BENCH WAS NOT FUNCTIONING ON 20.04.2010. HENCE MR. V.C. SHAH RELY ING ON MY INFORMATION DID NOT ATTEND THE HEARING. DUE TO NON APPEARANCE, THIS HONBLE COURT PROCEEDED THE ABOVE NOTED APPEAL AS EXPARTE AGAINST THE ENAR TRADERS PVT. LTD VIDE THEIR ORDER DATED 23 RD APRIL, 2010. IT WAS, THEREFORE, PRAYED THAT THE EXPARTE ORDER PASSED BY THE TRIBUNAL BE RECALLED. 3. AT THE TIME OF HEARING THE LD. COUNSEL FOR THE A SSESSEE SUBMITS THAT FOR THE REASONS MENTIONED IN ASSESSEES APPLICATION, TH E EXPARTE ORDER PASSED BY THE TRIBUNAL BE RECALLED WHICH WAS NOT OBJECTED TO BY THE LD. DEPARTMENTAL REPRESENTATIVE. 4. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS OF THE RIVAL PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AFTER H AVING SATISFIED ABOUT THE REASONS SUBMITTED BY THE ASSESSEE AND CONSIDERING T HE FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR NON APPEARANCE OF THE ASSESSEE OR HIS AUTHORIZE D REPRESENTATIVE ON THE DATE OF HEARING AND ACCORDINGLY THE EXPARTE ORDER DATED 23.04.2010 PASSED BY THE TRIBUNAL IS RECALLED. PARTIES ARE TO APPEAR WITHOUT WAITING FOR ANY NOTICE ON 23.11.2010 AS ANNOUNCED IN THE OPEN COURT . 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION STA NDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 22.10.2010. SD/- SD/- ( PRAMOD KUMAR ) ( D.K. AGARWAL ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED: 22.10.2010. JV. MA NO.484/M/10 A.Y:04-05 3 COPY TO: THE APPLICANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT(A) CONCERNED, MUMBAI THE DR J BENCH TRUE COPY BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.