CLEAN COATS P.LTD, V. DCIT CIR 10(1),

MA 69/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9120 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-08-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 06-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: KISHORE M RAJ ESHIRKE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH C, MUMBAI BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER & SHRI VIVEK VARMA, JUDICIAL MEMBER M.A. NO. 69/M/2012 (ARISING OUT OF I.T.A. NO. 2359/M/2011) ASSESSMENT YEAR 2007-2008 M/S. CLEAN COATS PVT. LTD., 101, METRO HOUSE, B BLOCK METRO ESTATE, 178, CST ROAD, BEHIND MERCEDES BENZ SHOWROOM, SANTACRUZ (E),MUMBAI-400 098. PAN: AABCC1879P VS. DCIT 10(1), AAYAKAR BHAVAN, M.K. ROAD, MUMBAI 400 020. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI KISHORE M. RAJESHIRKE RESPONDENT BY : SHRI MOHIT JAIN, DR DATE OF HEARING: 03.08.2012 DATE OF ORDE R: 03.08.2012 O R D E R PER R.S. SYAL, AM: BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 18.01.2012 PASSED EX-PARTE IN ITA NO.2359/M/2011 ON THE GROUND THAT ITS REPRESENTATIVE COULD NOT APPEAR BEF ORE THE TRIBUNAL AT THE TIME OF HEARING FIXED ON 16.01.2012 AS THE ASSESSEE HAD NOT RECEIVED ANY NOTICE. SINCE THIS AVERMENT MADE BY THE ASSESSEE IS DULY SUPPORTE D BY AN AFFIDAVIT, WE ARE SATISFIED WITH THE REASONS ADVANCED BY THE ASSESSEE FOR ITS NON-APPEARANCE AT THE TIME OF HEARING FIXED ON 16.01.2012. ACCORDINGLY, KEEPING IN VIEW THE PROVISO TO RULE 24 OF APPELLATE TRIBUNAL RULES, 1963, WE RECAL L THE EX-PARTE ORDER DATED 18.01.2012 (SUPRA) PASSED BY THE TRIBUNAL AND RESTO RE THE APPEAL OF THE ASSESSEE TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO F IX THE SAID APPEAL FOR HEARING ON 2 M.A. NO. 69/M/2012 13.09.2012 AS ANNOUNCED IN THE OPEN COURT WHICH HAS BEEN TAKEN NOTE BY THE REPRESENTATIVES OF BOTH THE SIDES. THE LD. AR HAS W AIVED HIS RIGHT TO SEPARATE NOTICE. 2. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. THE DECISION PRONOUNCED IN THE OPEN COURT IMMEDIAT ELY ON CONCLUSION OF THE HEARING ON 03.08.2012. SD/- SD/- (VIVEK VARMA) (R.S . SYAL) JUDICIAL MEMBER ACCOUNT ANT MEMBER DATE : 03.08.2012 AT :MUMBAI OKK COPY TO : 1. THE APPELLANT. 2. THE RESPONDENT 3. THE CIT (A), CONCERNED. 4. THE CIT CONCERNED. 5. THE DR C, BENCH, ITAT, MUMBAI. 6. GUARD FILE. // TRUE COPY// BY ORDER ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI *