SYNTHETIC DYES & CHEMICALS, V. ITO - 23(3)(3),

MA 706/MUM/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6992 (ITAT-MUMBAI)
• Duration Of Justice: 9 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-09-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2002-2003
• Appeal Filed On: 25-11-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JI TENDRA YADAV
• Assessee Lawyers: M SUBRAMANIAN
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL E BENCH: MUMBAI BEFORE SHRI R.S. PADVEKAR, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCONTANT MEMBER MA NO.706/MUM/2010 ARISING OUT OF ITA NO.1702/M/2007, 2002-03 M/S. SYNTHETIC DYES & CHEMICALS, 12, HIRA MOTI APTS., NAHUR ROAD, MULUND (WEST), MUMBAI -400 080 ....... APPLICANT VS ITO-23(3)(3), MUMBAI ..... RESPONDENT PAN: AAAFS 3945 G APPLICANT BY: SHRI M. SUBRAMANIAN RESPONDENT BY: SHRI JITENDRA YADAV DATE OF HEARING: 09.09.2011 DATE OF PRONOUNCEMENT: 09.09.2011 O R D E R PER R.S. PADVEKAR, JM THIS MISC. APPLICATION IS FILED BY THE ASSESSEE WIT H A PRAYER TO RECALL THE ORDER PASSED BY THE TRIBUNAL IN ASSESSEE S APPEAL BEING ITA NO.1702/M/2007 DATED 31.12.2008. THE ASSESSEE HAS FILED THE APPEAL FOR THE A.Y. 2002-03 CHALLENGING THE IMPUGNE D ORDER OF THE LD. CIT (A)-23, MUMBAI DATED 1.12.2006. THE APPEAL WAS DISMISSED BY THE TRIBUNAL ON THE REASON THAT THE ASSESSEE-COMPAN Y WAS NOT INTERESTED IN PROSECUTING THE SAID APPEAL. 2. WE HAVE PERUSED THE APPLICATION AND HEARD THE PA RTIES. THE ASSESSEE HAS ALSO FILED AN AFFIDAVIT WHICH IS ALSO PLACED ON RECORD. IT MA 706/MUM/2010 M/S. SYNTHETIC DYES & CHEMICALS 2 IS STATED THAT A NOTICE OF HEARING WAS HANDED-OVER TO APPLICANTS EMPLOYEE SHRI NAVIN SHEREGAR AND HE WAS TOLD TO INF ORM TO THEIR TAX- CONSULTANT BUT THE CONCERNED EMPLOYEE DID NOT INFOR M THE TAX- CONSULTANT AND HENCE, THE ASSESSEE COULD NOT BE REP RESENTED BY ANYBODY ON THE DATE OF HEARING. WE HAVE ALSO HEARD THE LD. D.R. 3. IN OUR OPINION, THERE IS A REASONABLE CAUSE TO R ECALL THE ORDER AS PRAYED BY THE ASSESSEE. WE, ACCORDINGLY, RECALL TH E ORDER AS PRAYED BY THE ASSESSEE. WE, ACCORDINGLY, RECALLED THE ORDER OF THE TRIBUNAL IN ITA NO.1702/M/2007 DATED 31ST DECEMBER 2008 AND RES TORE THE APPEAL FOR HEARING ON MERIT. THE APPEAL IS TO BE F IXED FOR HEARING ON 17.10.2011 AND NO SEPARATE NOTICES WILL BE ISSUED T O BOTH THE PARTIES AS DATE OF HEARING IS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF THE PARTIES. 4. IN THE RESULT, M.A. IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 9TH SEPTEMBER , 2011. SD/- SD/- ( R.K. PANDA ) ACCOUNTANT MEMBER ( R.S. PADVEKAR ) JUDICIAL MEMBER MUMBAI, DATE: 9TH SEPTEMBER, 2011 COPY TO:- 1) THE APPELLANT. 2) THE RESPONDENT. 3) THE CIT (A)23, MUMBAI, 4) THE CIT- - 23, MUMBAI. 5) THE D.R. E BENCH, MUMBAI. BY ORDER / / TRUE COPY / / ASSTT. REGISTRAR I.T.A.T., MUMBAI *CHAVAN MA 706/MUM/2010 M/S. SYNTHETIC DYES & CHEMICALS 3 SR.N. EPISODE OF AN ORDER DATE INITIALS CONCERNED 1 DRAFT DICTATED ON 09.09.2011 SR.PS 2 DRAFT PLACED BEFORE AUTHOR 09.09.2011 SR.PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5 APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7 FILE SENT TO THE BENCH CLERK SR.PS/PS 8 DATE ON WHICH FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER