GOLDSTAR METALS LTD, V. DCIT 9(1),

MA 547/MUM/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8210 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-05-2012
• Appeal Filed By: Assessee
• Bench Allotted: G
• Assessment Year: 2004-2005
• Appeal Filed On: 22-11-2011
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL G BENCH: MUMBAI BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI R.S. PADVEKAR, JUDICIAL MEMBER MA NO.547/MUM/2011 ARISING OUT OF ITA NO.5747/MUM/2010 FOR A.Y. 2004-0 5 GOLDSTAR METALS LIMITED., 1, ANANDI CHS LTD., NADIAWALA COLONY NO.2, S.V. ROAD, MALAD (W), MUMBAI -400 064 ....... APPLICANT VS ACIT -9(1)/ DCIT 9(1), MUMBAI ..... RESPONDENT PAN: AABCG 0330 M APPLICANT BY: SHRI K.K. LALKAKA RESPONDENT BY: SHRI M. RAJAN DATE OF HEARING: 18.05.2012 DATE OF PRONOUNCEMENT: 18.05.2012 O R D E R PER P.M. JAGTAP, AM BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 19TH SEPTEMBER, 2011 PASSED EX- PARTE IN ITA NO.5747/M/2010 ON THE GROUND THAT ITS REPRE SENTATIVE COULD NOT APPEAR BEFORE THE TRIBUNAL AT THE TIME OF HEARING FIXED ON 19.09.2011 FOR THE REASON THAT NOTICE OF THE SAID H EARING WAS NEVER RECEIVED BY IT. SINCE THIS AVERMENT MADE BY THE AS SESSEE IS DULY SUPPORTED BY AN AFFIDAVIT FILED BY ITS MANAGING DIR ECTOR AFFIRMING THE RELEVANT FACTS, WE ARE SATISFIED WITH THE REASON AD VANCED BY THE ASSESSEE COMPANY FOR ITS NON-APPEARANCE AT THE TIME OF HEARING FIXED ON 19.09.2011 CONSTITUTES A SUFFICIENT CAUSE. ACCO RDINGLY, KEEPING IN VIEW THE PROVISO TO RULE 24 OF APPELLATE TRIBUNAL R ULES, 1963, WE RECALL THE EX-PARTE ORDER DATED 19TH SEPTEMBER, 2011 (SUPRA) PASSED BY THE TRIBUNAL AND RESTORE THE APPEAL OF THE ASSES SEE TO ITS ORIGINAL MAS 547/M/2011 GOLDSTAR METALS LIMITED. 2 NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAID A PPEAL FOR HEARING ON 25.06.2012 AS ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE BY THE REPRESENTATIVES OF BOTH THE SIDES. 2. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. THE DECISION PRONOUNCED IN THE OPEN COURT IMMEDIATE LY ON CONCLUSION OF THE HEARING ON 18.05.2012. SD/- ( R.S. PADVEKAR ) JUDICIAL MEMBER SD/- ( P.M. JAGTAP ) ACCOUNTANT MEMBER MUMBAI, DATE: 18TH MAY, 2012 COPY TO:- 1) THE APPLICANT. 2) THE RESPONDENT. 3) THE CIT (A)IX CONCERNED __, MUMBAI, 4) THE CIT- IX CONCERNED __, MUMBAI. 5) THE D.R. G BENCH, MUMBAI. BY ORDER / / TRUE COPY / / ASSTT. REGISTRAR I.T.A.T., MUMBAI *CHAVAN