CHEMCO PHARMA LABORATORIES LTD, V. ITO WD 11(2)(2),

MA 605/MUM/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0024 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-03-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: K
• Assessment Year: 2003-2004
• Appeal Filed On: 25-09-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DIPAK KUMAR SINHA
• Assessee Lawyers: AJAY R SINGH
• Keywords: Reasonable cause

Judgement Text

, , , , , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES K, MUMBAI .. , !' # # # # .#. ' , $ !', % BEFORE SHRI R.K.GUPTA, JM AND SHRI R.S.SYAL, AM && !' ./ MA NO.605/MUM/2012 ( )*+ , / ARISING OUT OF ITA NO.1469/MUM/2008) ( ' - ' - ' - ' - / / / / ASSESSMENT YEAR : 2003-2004) M/S.CHEMO PHARMA LABORATORIES LTD. 3 RD FLOOR, EMPIRE HOUSE 214, DR.D.N.ROAD, FORT MUMBAI 400 001. PAN : AAACC2056K. THE INCOME TAX OFFICER WARD 1(1)-2 MUMBAI. ( ! / // / APPLICANT) ' '' ' / VS. ( ./01/ RESPONDENT) ! 2 22 2 3 3 3 3 / APPLICANT BY : SHRI AJAY R.SINGH ./01 2 3 2 3 2 3 2 3 / RESPONDENT BY : SHRI DIPAK KUMAR SINHA ' 2 +$ / / / / DATE OF HEARING : 22.03.2013. 45- 2 +$ / DATE OF PRONOUNCEMENT : 22.03.2013. !6 !6 !6 !6 / / / / O R D E R PER R.S.SYAL, AM : THIS MISCELLANEOUS APPLICATION U/S.254(2) OF THE IN COME-TAX ACT, 1961 HAS BEEN MOVED BY THE ASSESSEE PRAYING FO R THE RECALLING OF THE EX PARTE ORDER OF THE TRIBUNAL DATED 1 ST JULY, 2009 IN ITA NO.1469/MUM/2008 FOR THE CAPTIONED ASSESSMENT YEAR. 2. THE ASSESSEE VIDE THE PRESENT MISCELLANEOUS APPL ICATION SUBMITTED THAT THE TRIBUNAL HAD DISMISSED THE APPEA L OF THE ASSESSEE MA NO.605/MUM/2012 M/S.CHEMO PHARMA LABORATORIES LIMITED. 2 IN LIMINE FOR WANT OF PROSECUTION. THE LEARNED COUNSEL FOR T HE ASSESSEE SUBMITTED THAT THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE FOR APPEARANCE ON THE DATE OF HEARING. AN AF FIDAVIT OF SHRI MADHUSUDAN VYAS, MANAGING DIRECTOR OF THE ASSE SSEE-COMPANY, HAS BEEN FILED IN SUPPORT OF THIS CONTENTION. THE LEARNED D.R. DID NOT RAISE ANY SERIOUS OBJECTION TO IT. 3. WE HAVE HEARD THE RIVAL PARTIES AND PERUSED THE R ELEVANT MATERIAL ON RECORD. WE ARE SATISFIED WITH THE REASON S FOR THE ABSENCE OF THE ASSESSEE AT THE TIME WHEN THE APPEAL WAS TAK EN UP FOR HEARING BY THE TRIBUNAL. WE, THEREFORE, RECALL THE IMPUGNED ORDER AND DIRECT THE REGISTRY TO FIX THE APPEAL FOR HEARING ON 10 TH JUNE, 2013. NO SEPARATE NOTICE NEED BE SENT TO THE ASSESSEE AS THE ANNOUNCEMENT TO THIS EFFECT WAS MADE IN THE OPEN COURT AND THE LEAR NED A.R. HAS WAIVED HIS RIGHT TO SEPARATE NOTICE. 4. 7 +8 ! 2 && !' '+ 2 9+ :; < IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED ON THIS 22 ND DAY OF MARCH, 2013. !6 2 45- =!'8 5 2 SD/- SD/- (R.K.GUPTA) (R.S.SYAL) !' !' !' !' / JUDICIAL MEMBER $ !' $ !' $ !' $ !' / ACCOUNTANT MEMBER MUMBAI ; =!' DATED : 22 ND MARCH, 2013. DEVDAS* MA NO.605/MUM/2012 M/S.CHEMO PHARMA LABORATORIES LIMITED. 3 !6 2 . +>& ?&-+ !6 2 . +>& ?&-+ !6 2 . +>& ?&-+ !6 2 . +>& ?&-+/ COPY OF THE ORDER FORWARDED TO : 1. ! / THE APPLICANT. 2. ./01 / THE RESPONDENT. 3. @ () / THE CIT(A) - I, MUMBAI. 4. @ / CIT 5. &C . + ' , , / DR, ITAT, MUMBAI 6. D E / GUARD FILE. !6' !6' !6' !6' / BY ORDER, /&+ . + //TRUE COPY// ) ) ) )/ // /: 9 : 9 : 9 : 9 ( DY./ASSTT. REGISTRAR) , , , , / ITAT, MUMBAI