JOINDRE CAPITAL SERVICES LTD, V. ASST CIT 4(3),

MA 679/MUM/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6988 (ITAT-MUMBAI)
• Duration Of Justice: 9 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-09-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: J
• Assessment Year: 2005-2006
• Appeal Filed On: 18-11-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K SINGH
• Assessee Lawyers: BEHARILAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, J, MUMBAI BEFORE S/SHRI D.K.AGARWAL (JM) AND R.K.PANDA (A.M ) MISCELLANEOUS APPLICATION NO.679/MUM/2010 ARISING OUT OF ITA NO. 5922/MUM/2008 (ASSESSMENT YEAR: 2005-06) M/S JOINDRE CAPITAL SERVICES LTD., 32, RAJA BAHADUR MANSION, GROUND FLOOR, AMBALAL DOSHI MARG, FORT, MUMBAI-400023 PAN: AAACJ1480E ASSISTANT COMMISSIONER OF INCOME TAX 4(3), AAYAKAR BHAVAN, M.K.ROAD, MUMBAI-400020 APPLICANT V/S RESPONDENT DATE OF HEARING : 9.9.2011 DATE OF PRONOUNCEMENT : 9.9.2011 APPLICANT BY : SHRI BEHARILAL RESPONDENT BY : SHRI S.K.SINGH O R D E R PER D.K.AGARWAL (JM) THIS MISC. APPLICATION FILED BY THE ASSESSEE IS DI RECTED AGAINST THE EX-PARTE ORDER DATED 28.5.2010 PASSED BY THE TRIBUNAL IN ITA NO. 5922/MUM/2008 FOR THE ASSESSM ENT YEAR 2005-06. 2. THE APPLICANT, IN THE MISCELLANEOUS APPLICATION DATED 17.11.2010 STATED THAT IN THIS CASE THE AUTHORISED REPRESENTATIVE OF THE APPLICANT SHRI BEHARILAL, ADV OCATE WAS GOING OUT OF STATION TO ATTEND SOME OF HIS PERSONAL MATTERS, THEREFORE, THE APPLICANT SIGNED THE ADJOURNMENT LET TER AND MA NO.679/MUM/2010 ARISING OUT OF ITA NO. 5922/MUM/2008 (AYEAR: 2005-06 ) 2 DIRECTED HIS EMPLOYEE /MANAGER SHRI PRAMOD SURANA TO APPEAR BEFORE THE TRIBUNAL TO SEEK ADJOURNMENT. UNFORTUNATELY, HE COULD NOT ATTEND THE DATE OF HEA RING WITHIN TIME WHICH RESULTED IN EX-PARTE ORDER. IN SUPPORT, A COPY OF THE ADJOURNMENT LETTER AND AFFIDAVIT OF SHRI PRAM OD SURANA WAS ALSO FILED WHEREIN IT HAS BEEN STATED ON OATH T HAT : 1. I AM WORKING WITH JOINDRE CAPITAL SERVICES LTD . HAVING OFFICE ADDRESS AT 32, RAJABAHADUR MANSION, GROUND FLOOR, MUMBAI-400023 IN THE CAPACITY AS SENIOR EXECUTIVE (ACCOUNTS). 2. THE DIRECTOR OF THE COMPANY HAD GIVEN ME TASK OF ATTENDING AND FILING ADJOURNMENT LETTER BEFORE T HE HONBLE ITAT MUMBAI BENCH J ON 20.5.2010 IN THE MATTER OF ITA NO.5922/MUM/2008 FOR THE ASSESSMENT YEAR 2005-06 OF JOINDRE CAPITAL SERVICES LTD. 3. I COULD NOT REACH THE ITAT ON THE AFORESAID DAT E DUE TO MY ILL HEALTH TO TAKE THE ADJOURNMENT WHICH RESULTED INTO PASSING THE EX-PARTE ORDER 3. AT THE TIME OF HEARING, THE LEARNED COUNSEL FO R THE ASSESSEE SUBMITS THAT FOR THE REASONS AS MENTIONED IN ASSESSEES MISCELLANEOUS APPLICATION SUPPORTED BY A N AFFIDAVIT OF SHRI PRAMOD SURANA, THE EX-PARTE ORDE R PASSED BY THE TRIBUNAL BE RECALLED, WHICH WAS NOT SERIOUSL Y OBJECTED TO BY THE LEARNED D.R. 4. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS OF THE RIVAL PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AFTER HAVING SATISFIED ABOUT THE REASONS SUBMITTED BY THE ASSESSEE AND CONSIDERING THE FACTS AND CIRCUMSTANCE S OF THE MA NO.679/MUM/2010 ARISING OUT OF ITA NO. 5922/MUM/2008 (AYEAR: 2005-06 ) 3 CASE, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR NON-APPEARANCE OF THE ASSESSEE OR HIS AUTHORIZED REPRESENTATIVE ON THE DATE OF HEARING AND ACCORDING LY THE EX- PARTE ORDER DATED 28.5.2010 PASSED BY THE TRIBUNAL IS RECALLED. WITH THE CONSENT OF THE PARTIES AND KEEPI NG IN VIEW THAT THE ISSUE IS COVERED BY THE DECISION OF THE HO NBLE SUPREME COURT IN TECHNO SHARES & STOCKS LTD. V/S CI T (2010) 327 ITR 323 (SC), THE APPEAL OF THE ASSESSEE IS ALSO BEING DISPOSED OF VIDE SEPARATE ORDER OF EVEN DATE . 5. IN THE RESULT, THE MISC. APPLICATION STANDS ALL OWED. ORDER PRONOUNCED IN THE OPEN COURT ON 9.9.2011 SD SD (R.K.PANDA) (D.K.AGARWAL) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED 9 TH SEPTEMBER, 2011 SRL: COPY TO: 1. APPLICANT 2. RESPONDENT 3. CIT CONCERNED 4. CIT(A) CONCERNED 5. DR CONCERNED BENCH 6. GUARD FILE. TRUE COPY BY ORDER ASSTT. REGISTRAR, ITAT, MUMBAI