M/s. Santram Fine Chemicals, Nadiad V. The Income tax Officer, Ward-1, Nadiad

MA 66/AHD/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3673 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-06-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 1997-1998
• Appeal Filed On: 22-03-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: D K PARIKH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL : C BENCH : AHMEDABAD (BEFORE HONBLE SHRI T.K. SHARMA, J.M. & HONBLE SH RI D.C. AGRAWAL, A.M.) M.A. NO. 66/AHD/2010 (ARISING OUT OF I.T.A. NO. 1006/AHD./2007 ASSESSMENT YEAR : 1997-1998 M/S. SANTRAM FINE CHEMICALS, AHMEDABAD VS.- INCOME TAX OFFICER, WARD-1, NADIAD (PAN : ABHFS 7061 H) (APPLICANT) (R ESPONDENT) APPLICANT BY : SHRI D.K. PARIK H RESPONDENT BY : SHRI K. MADHUSUDAN, D .R. O R D E R PER SHRI T.K. SHARMA, JUDICIAL MEMBER :- THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSESSEE FOR RE-CALLING THE ORDER OF THE TRIBUNAL D ATED 10.02.2010 IN ITA NO. 1006/AHD/2007 FOR THE ASSESSMENT YEAR 1997-98, WHEREBY THE APPEAL OF THE ASSESSEE IS DISMISSED FOLLOWING THE DECISION OF ITAT, DELHI BENCH IN THE CASE OF CIT V S.- MULTIPLAN INDIA LTD. REPORTED IN 38 ITD 320 (DEL.). 2. IN THE MISCELLANEOUS APPLICATION, IT IS MENTIONE D THAT NOTICE OF HEARING WAS NOT SERVED AT ALL AT THE ADDRESS MENTIONED BY THE ASSESSEE IN FOR M NO. 36 AT ITEM NO. 10. THE ADDRESS OF THE ASSESSEE, ON WHICH NOTICE WAS REQUIRED TO BE SENT, IS AS UNDER :- SHRI KAUSHIK DALAL, PARTNER, C/O. SANTRAM FIND CHEMICALS, 17, SAMET SHIKHAR SOCIETY, NARAYAN NAGAR ROAD, AHMEDABAD, MOBILE NO. 9898209467 IN VIEW OF THE ABOVE, IT WAS CONTENDED BY SHRI D.K. PAREKH, LD. COUNSEL OF THE ASSESSEE THAT TRIBUNAL MAY RE-CALL ITS ORDER DATED 10.02.2010 IN ITA NO. 1006/AHD/2007 FOR THE ASSESSMENT YEAR 1997-98. 3. ON THE OTHER HAND, SHRI K. MADHUSUDAN, LD. DEPAR TMENTAL REPRESENTATIVE COULD NOT CONTROVERT THE AFORESAID SUBMISSION OF THE LD. COUN SEL OF THE ASSESSEE. 2 M.A. NO. 66/AHD/2010 4. WE HAVE CAREFULLY GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. DUE TO NON- ATTENDANCE FROM THE SIDE OF THE ASSESSEE, THE TRIBU NAL DISMISSED THE APPEAL OF THE ASSESSEE FOLLOWING THE DECISION OF HON'BLE ITAT, DELHI IN TH E CASE OF CIT VS.- MULTIPLAN INDIA LTD. [38 I.T.D. 320 (DELHI)]. ADMITTEDLY, THE HON'BLE TRIBUN AL HAS NOT PASSED A SPEAKING ORDER. IT IS TRUE THAT NOTICE OF HEARING WAS NOT SERVED AT THE ADDRES S GIVEN BY THE ASSESSEE IN FORM NO. 36 AT ITEM NO. 10. IN VIEW OF THIS, WE RE-CALL OUR ORDER DATED 10.02.2010 IN ITA NO. 1006/AHD/2007 AND DIRECT THE REGISTRY TO FIX THE APPEAL ON 22.07.2010 . THE DATE OF HEARING WAS INFORMED TO BOTH THE SIDES. THEREFORE, THE FORMALITY TO ISSUE FORMAL NOT ICE OF HEARING IS DISPENSED WITH. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. THE ORDER PRONOUNCED IN THE COURT ON 25.06.2010 SD/- SD/- (D.C. AGRAWAL) (T.K. SHARMA ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 25 / 06 / 2010 COPY OF THE ORDER IS FORWARDED TO : 1) THE ASSESSEE (2) THE RESPONDENT 3) CIT(A) CONCERNED, (4) CIT CONCERNED,(5) D.R., ITAT, AHMEDABAD. TRUE COPY BY ORDER DEPUTY REGISTRAR, ITAT, AHMEDABAD LAHA/SR.P.S.