MEHTA TRANSPORT SERVICES INDIA LTD, V. ACIT CIR 6(3),

MA 774/MUM/2009

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4538 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-02-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2003-2004
• Appeal Filed On: 24-11-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: L K AGRAWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES B, MUMBAI BEFORE SHRI R.S.SYAL, AM AND SHRI D.K.AGRAWAL, JM M.A.NO.774/MUM/2009 (ARISING OUT OF ITA NO.5294/MUM/2008 : ASST.YEAR 20 03-2004) M/S.MEHTA TRANSPORT SERVICES (I) LTD. 106/107, PRESTIGE CHAMBERS KALYAN STATION, DANA BUNDER MUMBAI 400 009. PA NO.AAACM7260R. VS. THE ASSTT.COMMISSIONER OF INCOME-TAX CIRCLE 6(3) MUMBAI. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI VIJAY MEHTA RESPONDENT BY : SHRI L.K.AGRAWAL O R D E R PER R.S.SYAL (AM) : THIS MISCELLANEOUS APPLICATION U/S.254(2) OF THE IN COME-TAX ACT, 1961 HAS BEEN MOVED BY THE ASSESSEE PRAYING FOR THE RECALLIN G OF THE EX PARTE ORDER OF THE TRIBUNAL DATED 12 TH JUNE, 2009 IN ITA NO.5294/MUM/2008. THE LEARNED CO UNSEL FOR THE ASSESSEE STATED THAT THE TRIBUNAL HAS DISMI SSED THE APPEAL OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. THE LEARNED COUNSEL FURTHE R CONTENDED THAT THE NOTICE OF HEARING WAS NOT RECEIVED BY THE ASSESSEE. THE LEARNED D.R. DID NOT RAISE ANY SERIOUS OBJECTION TO IT. 2. WE HAVE HEARD THE RIVAL PARTIES AND PERUSED THE RELEVANT MATERIAL ON RECORD. WE ARE SATISFIED WITH THE REASONS FOR THE ABSENCE O F THE ASSESSEE AT THE TIME WHEN THE APPEAL WAS TAKEN UP FOR HEARING BY THE TRIBUNAL . WE, THEREFORE, RECALL THE IMPUGNED ORDER AND DIRECT THE REGISTRY TO FIX THIS CASE FOR HEARING ON 08.04.2010. NO SEPARATE NOTICE NEED BE SENT TO THE ASSESSEE AS THE PRONOUNCEMENT TO THIS EFFECT WAS MADE IN THE OPEN COURT AND THE LEARNED A.R. HAS WAIVED HIS RIGHT TO SEPARATE NOTICE. MA NO.774/MUM/2009 M/S.MEHTA TRANSPORT SERVICES (I) LTD. 2 3. IN THE RESULT, THE M.A. IS ALLOWED. ORDER PRONOUNCED ON THIS 9 TH DAY OF FEBRUARY, 2010. SD/- SD/- ( D.K.AGARWAL ) ( R.S.SYAL ) JUDICIAL MEMBER ACCOUNTANT M EMBER MUMBAI : 9 TH FEBRUARY, 2010. DEVDAS* COPY TO : 1. THE APPLICANT. 2. THE RESPONDENT. 3. THE CIT CONCERNED 4. THE CIT(A) XXIX, MUMBAI. 5. THE DR/ITAT, MUMBAI. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR, ITAT, MUMBAI. MA NO.774/MUM/2009 M/S.MEHTA TRANSPORT SERVICES (I) LTD. 3 DATE INITIAL 1. DRAFT DICTATED ON 05.02.2010 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 08.02.2010 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 7. FILE SENT TO THE BENCH CLERK SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 9. DATE OF DISPATCH OF ORDER. *