ARYL PHARMACEUTICALS, V. ASST. CIT RG 20(1),

MA 524/MUM/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5311 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-11-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2002-2003
• Appeal Filed On: 26-08-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SHEKAR GUPTA

Judgement Text

1 MA NO. 523 & 524/MUM/2010 ARISING OUT OF ITA NO.6144 & 6145/MUM/2009 (ASSESSMENT YEARS 2001-02 & 2003-04) I II IN THE INCOME TAX APPELLATE TRIBUNAL N THE INCOME TAX APPELLATE TRIBUNAL N THE INCOME TAX APPELLATE TRIBUNAL N THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH MUMBAI BENCH MUMBAI BENCH MUMBAI BENCH D DD D MUMBAI MUMBAI MUMBAI MUMBAI BEFORE BEFORE BEFORE BEFORE SHRI D MANMOHAN, VP & SHRI D MANMOHAN, VP & SHRI D MANMOHAN, VP & SHRI D MANMOHAN, VP & SHRI SHRI SHRI SHRI R R R R K PANDA, AM K PANDA, AM K PANDA, AM K PANDA, AM MA NO. 523 & 524/MUM/2010 MA NO. 523 & 524/MUM/2010 MA NO. 523 & 524/MUM/2010 MA NO. 523 & 524/MUM/2010 ARISING OUT OF ARISING OUT OF ARISING OUT OF ARISING OUT OF ITA NO.6144 & 6145/MUM/2009 (ASSESSMENT YEARS 2001-02 & 2003-04) M/S ARYL PHARMACEUTICALS 7/8 MAROL COOP INDL. ESTATE ANDHERI KURLA ROAD OPP VIDEOCON SERVICE CENTRE ANDHERI (E) - MUMBAI 59 VS THE AST CMMR OF INCOME TAX RANGE 20(1), MUMBAI (APPLICANT) (RESPONDENT) PAN PAN PAN PAN AAAFA1551G AAAFA1551G AAAFA1551G AAAFA1551G ASSESSEE BY: SHRI SHEKAR GUPTA REVENUE BY : SHRI SUMEET KUMAR O OO O R RR R D DD D E EE E R RR R PER PER PER PER R RR R K PANDA K PANDA K PANDA K PANDA: :: : THE ASSESSEE THROUGH THESE MISCELLANEOUS APPLICATIO NS REQUESTS THE TRIBUNAL TO RECALL THE EX-PARTE ORDER PASSED BY IT UPHOLDING THE ORDER OF THE CIT(A) IN CONFIRMING THE PENALTY LEVIED BY THE ASS ESSING OFFICER U/S 271(1) (C ) OF THE I T ACT. 2 THE LD COUNSEL FOR THE ASSESSEE REFERRING TO THE MISCELLANEOUS APPLICATION SUBMITTED THAT THE APPEALS RELATING TO THE PENALTY FOR THE ASSESSMENT YEARS 2001-02 AND 2002-03 WERE FIXED FOR HEARING ON 13.7. 2010 BEFORE THE D BENCH OF THE TRIBUNAL. IT WAS REQUESTED FOR AN ADJOURNME NT ON THE GROUND THAT THE QUANTUM APPEALS WERE PENDING AND WERE FIXED FOR HEA RING ON 28.7.2010 BEFORE 2 MA NO. 523 & 524/MUM/2010 ARISING OUT OF ITA NO.6144 & 6145/MUM/2009 (ASSESSMENT YEARS 2001-02 & 2003-04) THE A BENCH OF THE TRIBUNAL. HE SUBMITTED THAT AT THE REQUEST OF THE ASSESSEE ON 13.7.2010, THE HEARING WAS ADJOURNED TO 28.7.2010 F OR CONSOLIDATION. HOWEVER, ON 28.7.2010 THE QUANTUM APPEALS WERE HEARD BY THE ITAT A BENCH BUT NO INTIMATION REGARDING FIXING THE PENALTY APPEALS WER E RECEIVED BY THE ASSESSEE FOR WHICH THE ASSESSEE COULD NOT REPRESENT ITS CASE . HE SUBMITTED THAT DESPITE DIRECTIONS BY THE TRIBUNAL ON 13.7.2010 FOR CONSOLI DATION OF THE PENALTY APPEALS ALONG WITH QUANTUM APPEALS, THE CONSOLIDATION WAS N OT DONE FOR WHICH THE CASE REMAINED UNREPRESENTED. HE ACCORDINGLY SUBMITTED TH AT IN THE INTEREST OF JUSTICE THE ORDER OF THE TRIBUNAL SHOULD BE RECALLED AND TH E ASSESSEE MAY BE GIVEN AN OPPORTUNITY TO ARGUE ITS CASE. 2.1 THE LD DR, ON THE OTHER HAND, FAIRLY CONCEDED T HAT HE HAS NO OBJECTION, IF THE ORDER OF THE TRIBUNAL IS RECALLED. 3 AFTER HEARING THE RIVAL SUBMISSIONS OF BOTH THE P ARTIES, WE FIND MERIT IN THE SUBMISSIONS OF THE LD COUNSEL FOR THE ASSESSEE THAT DUE TO NON-CONSOLIDATION OF PENALTY APPEALS ALONG WITH THE QUANTUM APPEALS DESP ITE DIRECTIONS BY THE TRIBUNAL, THE PENALTY APPEALS COULD NOT BE REPRESEN TED BY THE ASSESSEE ON THE DATE OF HEARING. WE, THEREFORE, IN THE INTEREST OF JUSTICE RECALL THE ORDER OF THE TRIBUNAL AND THE APPEALS ARE FIXED FOR HEARING ON 2 4.1.2011 WHICH WAS ANNOUNCED IN THE OPEN COURT. IT WAS FURTHER ANNOUN CED THAT NO SEPARATE NOTICE OF HEARING SHALL BE ISSUED TO WHICH BOTH THE PARTIE S AGREED. 3 MA NO. 523 & 524/MUM/2010 ARISING OUT OF ITA NO.6144 & 6145/MUM/2009 (ASSESSMENT YEARS 2001-02 & 2003-04) 4 IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FIL ED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING I.E 19/11/2010 SD/-- SD/- ( (( ( D MANMOHAN D MANMOHAN D MANMOHAN D MANMOHAN ) )) ) VICE PRESIDENT ( (( ( R K PANDA R K PANDA R K PANDA R K PANDA ) )) ) ACCOUNTANT MEMBER PLACE: MUMBAI : DATED: 19 TH ,NOV 2010 RAJ* COPY FORWARDED TO: 1 APPELLANT 2 RESPONDENT 3 CIT 4 CIT(A) 5 DR /TRUE COPY/ BY ORDER DY /AR, ITAT, MUMBAI