MARDAN PETROCHEM INDUSTRIES P. LTD, V. ITO WD 6(3)(4),

MA 775/MUM/2009

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4490 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-03-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 1994-1995
• Appeal Filed On: 24-11-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH B,MUMBAI BEFORE SHRI A.L.GEHLOT (A.M) AND SMT.ASHA VIJAY ARAGHAVAN (J.M) M.A. NO.775/MUM09 (ARISING OUT OF ITA NO.1291/M/07) ASSESSMENT YEAR 1994-95) MODERN PETROCHEM INDUSTRIES PVT. LTD. 23, SAGAR, 5 TH FLOOR, 327, NARSI NATHA STREET, MUMBAI 400 009 PAN:AACCM 2694P (APPLICANT) VS. THE INCOME-TAX OFFICER, WARD 6(3)(4), MUMBAI. (RESPONDENT) APPLICANT BY : SHRI JITENDRA JAIN RESPONDENT BY : SHRI NAVIN GUPTA ORDER PER A.L.GEHLOT, A.M, BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE H AS REQUESTED FOR RECALLING OF THE EX-PARTE ORDER OF THE TRIBUNAL IN THE APPEAL OF THE ASSESSEE FOR THE ASSESSMENT YEAR 1994-95 IN ITA NO.1291/MUM/07 DATED 11 TH FEBRUARY, 2009. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE DID NOT RECEIVE THE NOTICE OF HEARING THOUGH THE SAME WAS SENT BY REGIS TERED POST ON THE ADDRESS MENTIONED IN FORM NO.36 AND THE ADDRESS MENTIONED WAS CORRECT. HE SUBMITTED THAT THERE MAY BE SOME MISTAKE ON THE PART OF THE POSTAL AUTHORITIES. THEREFORE, THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM ATT ENDING ON THE DATE OF HEARING BEFORE THE TRIBUNAL. SHRI PARESH VORA, DIRECTOR OF THE COMPANY HAS FILED AN AFFIDAVIT DATED 20 TH NOVEMBER, 2009 BEFORE THE TRIBUNAL TO THIS EFFECT. THE LD. D.R. OPPOSED THE SUBMISSIONS OF THE LD. COUNSEL FOR THE ASSESSEE. M.A. NO.775/MUM09 2 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. IN VI EW OF THE CIRCUMSTANCES EXPLAINED BY THE ASSESSEE, WE ARE OF THE VIEW THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM ATTENDING THE DATE OF HEARING BEFORE THE TRIBUNAL. ACCORDINGLY THE EX-PARTE ORDER OF THE TRIBUNAL IN ITA NO.1291/M/07 DATED 11/2/2009 IS RECALLED AND THE DATE OF HEARING OF THE APPEAL BEFORE THE TRIBUN AL IS FIXED FOR 14/6/2010. THE DATE OF HEARING OF THE APPEAL IS ANNOUNCED IN THE OPEN COU RT AND THERE IS NO NEED OF SERVICE OF SEPARATE NOTICE ON THE PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED ON THE 22 ND DAY OF MARCH, 2010. SD/- SD/- (ASHA VIJAYARAGHAVAN) (A.L.GEHLOT) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DT. 22 ND MARCH, 2010 COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3 . THE CIT(A)CONCERNED 4. THE CIT,CITY -CONCERNED. 5. THE D.RB BENC H. (TRUE COPY) BY ORDER ASST. REGISTRAR, I TAT, MUMBAI BENCHES MUMBAI. VM. M.A. NO.775/MUM09 3 DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 19/3/2010 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 19/3/2010 SR.PS/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 THE FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER M.A. NO.775/MUM09 4