PRIVI ORGANICS LTD, V. ADDL CIT 4(3),

MA 604/MUM/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6200 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-03-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2001-2002
• Appeal Filed On: 12-10-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES H : MUMBAI BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI P.M. JAGTAP, ACCOUNTANT MEMBER MA. NO. 604/MUM/2010 ARISING OUT OF ITA. NO. 1982/MUM/2005 ASSESSMENT YEAR 2001-2002 PRIVI ORGANICS LTD. NAVI MUMBAI 400 056 PAN AAACP4717A VS. THE ADDL. CIT 4 (3) MUMBAI (APPLICANT) (RESPONDENT) FOR APPLICANT : SHRI SAMEER DALAL FOR RESPONDENT : SHRI R.S. SRIVASTAVA ORDER PER D. MANMOHAN, V.P. 1. BY THIS APPLICATION ASSESSEE SEEKS RECALL OF TH E EX-PARTE ORDER DATED 20-10-2008. IT MAY BE NOTICED THAT THE APPEAL OF THE ASSESSEE AS WELL AS THE REVENUE FOR THE ASSESSMENT YEAR 2001-2002 WERE POSTED FOR HEARING ON WHICH DATE NONE APPEARED ON BEHALF OF THE ASSESSEE AND THEREFORE, BOTH THE APPEALS WERE DISPO SED OF EX-PARTE, QUA THE ASSESSEE. APPEAL FILED BY THE REVENUE WAS D ISPOSED OF ON MERITS BUT THE APPEAL OF THE ASSESSEE (ITA.NO.1982/ MUM/2005) WAS DISMISSED BY APPLYING THE DECISION OF THE ITAT, DEL HI BENCH IN THE CASE OF MULTIPLAN INDIA LTD. 38 ITD 320 (DEL.). 2. ASSESSEE FURNISHED DETAILED REASONS BEFORE US T O CONTEND THAT THERE WAS SUFFICIENT CAUSE FOR NON-APPEARANCE ON THE DATE FIXED FOR HEARING AND THEREFORE, SEEKS RECALL OF THE ORDE R PASSED IN ASSESSEES APPEAL, IN EXERCISE OF THE POWERS VESTED IN US UNDER RULE 24 OF THE APPELLATE TRIBUNAL RULES. 3. WE HAVE HEARD THE LEARNED D.R. ALSO IN THIS REG ARD AND CAREFULLY PERUSED THE RECORD. AS WE ARE SATISFIED T HAT THERE IS A 2 REASONABLE CAUSE FOR NON-APPEARANCE ON THE DATE FIX ED FOR HEARING, IN EXERCISE OF THE POWERS VESTED IN US UNDER RULE 24 O F THE APPELLATE TRIBUNAL RULES, WE RECALL THE ORDER PASSED IN ASSES SEES APPEAL (ITA. NO. 1982/MUM/2005) AND DIRECT THE REGISTRY TO POST THE APPEAL FOR FINAL HEARING ON 28-4-2011. SINCE THE DATE IS ANNOUNCED IN THE OPEN COURT, BOTH THE PARTIES AGREED THAT NO FRESH NOTICE NEED TO BE ISSUED TO INTIMATE THE DATE OF POSTING. 4. IN THE RESULT, M.A. FILED BY THE ASSESSEE IS AL LOWED. SD/- SD/- (P.M. JAGTAP) (D.MANMOHAN) ACCOUNTANT MEMBER VICE PRESIDENT MUMBAI, DATE 04 TH MARCH, 2011 VBP/- COPY TO 1. PRIVI ORGANICS LTD., A-71, TTC, THANE BELAPUR RO AD, NEAR KOPAR KHAIRANE RAILWAY STATION, NAVI MUMBAI 400 056 PAN AAACP4717A 2. THE ADDL. CIT 4 (3), AAYAKAR BHAVAN, MUMBAI. 3. CIT(A)-IV, MUMBAI 4. CIT-IV, MUMBAI 5. DR H BENCH 6. GUARD FILE (TRUE COPY) BY ORDER ASST. REGISTRAR, ITAT, MUMBAI BENCHES MUMBAI.