ROLSAN INTERNATIONAL, V. ASST CIT 14(2),

MA 570/MUM/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5308 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-11-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 1999-2000
• Appeal Filed On: 27-09-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SU RENDRA KUMAR
• Assessee Lawyers: TARUN GULIA

Judgement Text

1 MA 570 TO574/M/2010 M/S ROLSON INTERNATI ONAL IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES D BEFORE SHRI P.M. JAGTAP, A.M. AND SHRI VIJAY PAL RA O, JM MISC. APPLICATION NO. 570/MUM/2010 ARISING OUT OF ITA NO. 5890/MUM/2008 ASSESSMENT YEAR 1999-2000 MISC. APPLICATION NO.571/MUM/2010 ARISING OUT OF ITA NO. 5891/MUM/08 ASSESSMENT YEAR 2000-01 MISC. APPLICATION NO. 572/MUM/2010 ARISING OUT OF ITA NO. 5892/MUM/2008 ASSESSMENT YEAR 2001-02 MISC. APPLICATION NO. 573/MUM/2010 ARISING OUT OF ITA NO. 5893/MUM/2008 ASSESSMENT YEAR 2002-03 MISC. APPLICATION NO. 574/MUM/2010 ARISING OUT OF ITA NO. 5894/MUM/2008 ASSESSMENT YEAR 2004-05 M/S ROLSON INTERNATIONAL, 294-A, GOVINDWADI, KALBADEVI ROAD, MUMBAI -2. PAN AAAFR2343F VS. A.C.I.T., 14(2), MUMBAI . APPLICANT RESPONDENT APPLICANT BY SHRI TARUN GULIA RESPONDENT BY SHRI SURENDRA KUMAR ORDER PER P.M. JAGTAP, A.M. BY THESE MISC. APPLICATIONS, THE ASSESSEE IS SEEKI NG RECALL OF THE COMMON ORDER DATED 10.08.2010 PASSED BY THE TRIBUNAL EX PARTE IN ITA NO. 5890 TO 5894/MUM/2008 ON THE GROUND THAT THERE WAS NON-APPEARANCE ON BEHALF OF THE ASSESSEE ON THE DATE OF HEARING FIXED BEFORE THE TRIBUNAL ON 10.08.2010 FOR THE FO LLOWING REASONS: 2 MA 570 TO574/M/2010 M/S ROLSON INTERNATI ONAL THE APPELLANT RESPECTFULLY SUBMITS THAT CA JAYPRAK ASH TIWARI HAD AGREED TO APPEAR ON BEHALF OF THE APPELLANT AND REPRESENT THE APPELLANT BEFORE HONBLE ITAT ON THE SAID DATE. HOWEVER, IN THE EVENING WE WERE INF ORMED THAT HE COULD NOT APPEAR IN THE MATTER BECAUSE IN THE MORNING HE SUFFERED HEAVY LOOSE MOTIONS AND HE FOUND HIMSELF HELPLESS TO APPEAR IN THE MATTER AND THAT H E TOOK TWO DAYS TO RECOVER. CA TIWARI INFORMED THE APPELLANT THAT HE BELIEVED IN T HE MORNING OF 10 TH AUGUST, 2010 ALSO THAT IN SPITE OF LOOSE MOTION HE WOULD BE ABLE TO R ECOVER WITHIN SOME MINUTES AND WOULD BE ABLE TO LEAVE HIS HOUSE IN TIME BUT THAT U NFORTUNATELY COULD NOT HAPPEN. 2. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AN D ALSO PERUSED THE RELEVANT MATERIAL ON RECORD. SINCE THE ABOVE REASON GIVEN B Y THE ASSESSEE FOR ITS NON-APPEARANCE ON 10.08.2010 IS DULY SUPPORTED BY AN AFFIDAVIT FIL ED BY THE ASSESSEE AS WELL AS ITS AUTHORIZED REPRESENTATIVE CA JAYAPRAKASH TIWARI AFF IRMING THE RELEVANT FACTS ON OATH, WE ARE SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON-APPEARANCE ON THE PART OF THE ASSESSEE WHEN ITS APPEALS WERE CALLED FOR HEARING O N 10.08.2010. WE, THEREFORE, RECALL THE ORDER OF THE TRIBUNAL DATED 10 TH AUGUST, 2010 (SUPRA) PASSED EX PARTE KEEPING IN VI EW THE PROVISO TO RULE 24 OF APPELLATE TRIBUNAL RULES, 196 3 AND RESTORE THE APPEALS OF THE ASSESSEE AT ITS ORIGINAL NUMBER. THE REGISTRY IS D IRECTED TO FIX THE SAME FOR FRESH HEARING ON 10.01.2011 AS PRONOUNCED IN THE OPEN COURT AND TAKEN NOTE OF B Y THE REPRESENTATIVES OF BOTH THE SIDES. 3. IN THE RESULT, THE MISC. APPLICATIONS FILED BY T HE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH NOVEMBER, 2010. SD/- SD/- (VIJAY PAL RAO) (P.M. JAGTAP) JUDICIAL MEMBER ACCO UNTANT MEMBER MUMBAI, DATED 19 TH NOVEMBER , 2010. RK 3 MA 570 TO574/M/2010 M/S ROLSON INTERNATI ONAL COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) XIV, MUMBAI 4. THE CIT- 14, MUMBAI 5. THE DR BENCH, D 6. MASTER FILE // TUE COPY// BY ORDER DY/ASSTT. REGISTRAR ITAT, MUMBAI 4 MA 570 TO574/M/2010 M/S ROLSON INTERNATI ONAL DATE INITIALS 1. DRAFT DICTATED 19.11.2010 SR.P.S./P.S. 2. DRAFT PLACED BEFORE AUTHOR 19.11.2010 SR.P.S./P.S. 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER. - J.M./A.M. 4.DRAFT DISCUSSED/ APPROVED BY SECOND MEMBER. J.M./A.M. 5. APPROVED DRAFT COMES TO THE SR.P.S./P.S. SR.P.S./P.S. 6. KEPT FOR PRONOUNCEMENT ON SR.P.S./P.S. 7. FILE SENT TO THE BENCH CLERK SR.P.S./P.S. 8. DATE OF WHICH FILE GOES TO THE HEAD CLERK. 9. DATE OF DISPATCH OF ORDER.