M/S. WALCHAND CHIRANIKA TRADING PVT. LTD., V. DCIT 5(1),

MA 65/MUM/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6458 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-04-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 31-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R S SRIVASTAVA
• Assessee Lawyers: VASANTI B PATEL

Judgement Text

1 MA 65/M/2011 M/S WALCHAND C HIRANIKA TRADING PRIVATE LIMITED. IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES C BEFORE SHRI D.K. AGARWAL, J.M. AND SHRI B. RAMAKOTA IAH, A.M. MISC. APPLICATION NO. 65/MUM/2011 ARISING OUT OF ITA NO. 4823 & 4824/MUM/2009 ASSESSMENT YEARS 1997-98 & 1998-99 M/S WALCHAND CHIRANIKA TRADING PRIVATE LIMITED, (FORMERLY KNOWN AS CHIRANIKA TRADING PVT. LTD.), NEELA HOUSE, 2 ND FLOOR, M.L. DAHANUKAR MARG, MUMBAI -400 026. PAN AAACC 2555 R VS. D.C.I.T. RANGE 5(1), AAYKAR BHAVAN, M.K. ROAD, MUMBAI 400 020. APPLICANT RESPONDENT APPLICANT BY MS. VASANTI B. PATEL RESPONDENT BY SHRI R.S. SRIVASTAVA ORDER PER D.K. AGARWAL, J.M. THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE FOR THE ASSESSMENT YEARS 1997-98 AND 1998-99 IS DIRECTED AGAINST THE C OMMON ORDER DATED 15.9.2000 PASSED BY THE TRIBUNAL IN ITA NOS. 4823 & 4824/MUM/2009 FOR THE A.YS. 1997-98 & 1998-99. 2. THE APPLICANT VIDE HIS APPLICATION DATED 24.01.2 011 SUPPORTED BY AN AFFIDAVIT DATED 24.01.2011 OF MR. ANAND B. LADDA, E MPLOYEE OF THE ASSESSEE COMPANY INTER ALIA STATED ON OATH THAT : 3 . I WAS UNDER THE IMPRESSION THAT SINCE THE B ENCH WAS NOT FUNCTIONING ON 17 TH JUNE, 2010 FRESH NOTICE OF THE HEARING WOULD BE SE RVED. I WAS NOT AWARE OF THE FACT THAT THE NEXT DATE OF HEARING WAS INFORMED THROUGH NOTICE 2 MA 65/M/2011 M/S WALCHAND C HIRANIKA TRADING PRIVATE LIMITED. BOARD. HENCE I FAILED TO INFORM THE COUNSEL ABOUT THE NEXT DATE OF HEARING OF THE SAID APPEALS. UNDER THE CIRCUMSTANCES AND PURE LY ON ACCOUNT OF MY MISUNDERSTANDING AND NOT BEING AWARE OF THE FACT TH AT THE SAID INFORMATION OF FIXING THE HEARING OF THE APPEALS ON 07.09.2010 WAS ALREADY GIVEN ON THE NOTICE BOARD, NOBODY ATTENDED THE HEARING ON THE APPOINTED DATE. IT WAS, THEREFORE, PRAYED THAT THE EX-PARTE ORDER P ASSED BY THE TRIBUNAL BE RECALLED. 3. AT THE TIME OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE SUBMITS THAT FOR THE REASONS MENTIONED IN ASSESSEES APPLICATION, TH E EX-PARTE ORDER PASSED BY THE TRIBUNAL BE RECALLED WHICH WAS NOT SERIOUSLY OB JECTED TO BY THE LD. D.R. 4. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS OF THE RIVAL PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AFTER HAV ING SATISFIED ABOUT THE REASONS SUBMITTED BY THE ASSESSEE AND CONSIDERING T HE FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR NON-APPEARANCE OF THE ASSESSEE OR HIS AUTHORIZED RE PRESENTATIVE ON THE DATE OF HEARING AND ACCORDINGLY THE EX-PARTE ORDER DATED 15 .9.2010 PASSED BY THE TRIBUNAL IS RECALLED. PARTIES ARE TO APPEAR WITHOU T WAITING FOR ANY NOTICE ON 15.6.2011 AS ANNOUNCED IN THE OPEN COURT. 5. IN THE RESULT, THE MISC. APPLICATION STANDS ALL OWED. ORDER PRONOUNCED IN THE OPEN COURT ON 01.04.2011. SD/- SD/- (B. RAMAKOTAIAH) (D.K. AGARWAL) ACCOUNTANT MEMBER JUDICIAL M EMBER MUMBAI, DATED IST APRIL, 2011. RK 3 MA 65/M/2011 M/S WALCHAND C HIRANIKA TRADING PRIVATE LIMITED. COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) -CONCERNED, MUMBAI 4. THE CIT- CONCERNED, MUMBAI 5. THE DR BENCH, C 6. MASTER FILE // TUE COPY// BY ORDER DY/ASSTT. REGISTRAR ITAT, MUMBAI 4 MA 65/M/2011 M/S WALCHAND C HIRANIKA TRADING PRIVATE LIMITED. DATE INITIALS 1 DRAFT DICTATED ON 1.4.2011 SR. PS 2 DRAFT PLACED BEFORE THE AUTHOR 1.4.2011 SR. PS 3 DRAFT PLACED BEFORE THE SECOND MEMBER 4 APPROVED DRAFT COMES TO THE SR. PS SR. PS 5 KEPT FOR PRONOUNCEMENT ON SR. PS 6 FILE SENT TO THE BENCH CLERK SR. PS 7 DATE ON WHICH FILE GOES TO THE HEAD CLERK 8 DATE ON WHICH FILE GOES TO THE AR 9 DATE OF DISPATCH OF ORDER