ASHOK ORGANICS INDUSTRIES LTD, V. DCIT CIR 1(1),

MA 79/MUM/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0371 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-05-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 1996-1997
• Appeal Filed On: 22-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: M SUBRAMANIAN

Judgement Text

, , , , , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES A, MUMBAI .. , ! '#. . $.. % , & ! , ' BEFORE SHRI R.S.SYAL, AM AND DR.S.T.M.PAVALAN, JM (( !% ./ MA NO.79/MUM/2013 ( *+, - / ARISING OUT OF ITA NO.1564/MUM/2007) ( &% . &% . &% . &% . / / / / ASSESSMENT YEAR : 1996-1997) M/S.ASHOK ORGANIC INDUSTRIES LIMITED C/O.H.N.MOTIWALA & CO., 508 SHARDA CHAMBERS 33 NEW MARINE LINES MUMBAI 400 020. PAN : AAACA3371M. THE DY.COMMISSIONER OF INCOME-TAX CIRCLE 1(1) MUMBAI. ( ! / // / APPLICANT) % % % % / VS. ( /012/ RESPONDENT) ! 3 33 3 4 4 4 4 / APPLICANT BY : SHRI M.SUBRAMANIAN /012 3 4 3 4 3 4 3 4 / RESPONDENT BY : SHRI NEERAJA PRADHAN % 3 , / / / / DATE OF HEARING : 03.05.2013. 56. 3 , / DATE OF PRONOUNCEMENT : 03.05.2013. !7 !7 !7 !7 / / / / 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 ON 22.02.2 013 PRAYING FOR THE RECALLING OF THE EX PARTE ORDER OF THE TRIBUNAL DATED 06.03.2009 PASSED IN ITA NO.1564/MUM/2007 FOR THE CAPTIONED AS SESSMENT YEAR. 2. THE ASSESSEE VIDE THE PRESENT MISCELLANEOUS APPL ICATION SUBMITTED THAT THE TRIBUNAL HAS DISMISSED THE APPEA L OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. THE LEARNED COUNSEL FOR T HE MA NO.79/MUM/2013 M/S.ASHOK ORGANIC INDUSTRIES LIMITED. 2 ASSESSEE STATED THAT THE ASSESSEE-COMPANY IS DEFUNC T AT PRESENT AND THE ASSESSEE WAS NOT AWARE OF THE DATE OF HEARING. IT WAS, THEREFORE, SUBMITTED THAT THE ASSESSEE WAS PREVENTED BY REASON ABLE CAUSE FOR APPEARANCE ON THE DATE OF HEARING. AN AFFIDAVIT OF SHRI PANKAJ M. KADAKIA, THE MANAGING DIRECTOR OF THE ASSESSEE-COMP ANY HAS BEEN FILED IN SUPPORT OF THIS CONTENTION. THE LEARNED D .R. DID NOT RAISE ANY SERIOUS OBJECTION TO IT. 3. WE HAVE HEARD THE RIVAL PARTIES AND PERUSED THE R ELEVANT MATERIAL ON RECORD. WE ARE SATISFIED WITH THE REASON S FOR THE ABSENCE OF THE ASSESSEE AT THE TIME WHEN THE APPEAL WAS TAK EN UP FOR HEARING BY THE TRIBUNAL. WE, THEREFORE, RECALL THE IMPUGNED ORDER AND DIRECT THE REGISTRY TO FIX THE APPEAL FOR HEARING ON 10 TH JUNE, 2013. NO SEPARATE NOTICE NEED BE SENT TO THE ASSESSEE AS THE ANNOUNCEMENT TO THIS EFFECT WAS MADE IN THE OPEN COURT AND THE LEAR NED A.R. HAS WAIVED HIS RIGHT TO SEPARATE NOTICE. 4. 8 ,9 ! 3 (( !% , 3 :, ;< = IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 03 RD MAY, 2013. !7 3 56. >!%9 6 3 ? SD/- SD/- (DR.S.T.M.PAVALAN) (R.S.SYAL) & ! & ! & ! & ! / JUDICIAL MEMBER ! ! ! ! / ACCOUNTANT MEMBER MUMBAI ; >!% DATED : 03 RD MAY, 2013. DEVDAS* MA NO.79/MUM/2013 M/S.ASHOK ORGANIC INDUSTRIES LIMITED. 3 !7 3 /&,@( A(., !7 3 /&,@( A(., !7 3 /&,@( A(., !7 3 /&,@( A(.,/ COPY OF THE ORDER FORWARDED TO : 1. ! / THE APPLICANT. 2. /012 / THE RESPONDENT. 3. B () / THE CIT(A) - I, MUMBAI. 4. B / CIT 5. (E? /&,&% , , / DR, ITAT, MUMBAI 6. ?' F / GUARD FILE. !7% !7% !7% !7% / BY ORDER, 0(, /&, //TRUE COPY// * * * */ // /; : ; : ; : ; : ( DY./ASSTT. REGISTRAR) , , , , / ITAT, MUMBAI