KONTEK INVESTMENT, V. ADDL CIT CIR 23(1),

MA 792/MUM/2009

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4534 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-02-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2002-2003
• Appeal Filed On: 26-11-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: L K AGRAWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES C, MUMBAI BEFORE SHRI R.S.SYAL, AM AND SHRI D.K.AGRAWAL, JM M.A.NO.792/MUM/2009 (ARISING OUT OF ITA NO.2261/MUM/2007 : ASST.YEAR 20 02-2003) M/S.CONTECH INSTRUMENT CO. (NOW KNOWN AS CONTECH INSTRUMENT LTD.) 32/33, BHANDUP INDUSTRIAL ESTATE PANNALAL COMPOUND, L.B.S.MARG BHANDUP (WEST), MUMBAI 400 021. PA NO.AAAFC6124D. VS. THE ADDL.COMMISSIONER OF INCOME-TAX RANGE 23(1) MUMBAI. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI PRAMODKUMAR PARIDA/SANJUKTA CHO WDUARY/ANIL N.MISHRA 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.2261/MUM/2007. 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 THOUGH THE NOTICE OF HEARING WAS NOT SERVED ON THE ASSESSE E, THE COUNSEL DID NOT MAKE IT TO THE COURT INADVERTENTLY. THE LEARNED D.R. DID NO T 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.792/MUM/2009 M/S.CONTECH INSTRUMENT CO.. 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) XXIII, MUMBAI. 5. THE DR/ITAT, MUMBAI. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR, ITAT, MUMBAI.