MAHARASHTR STATE CO. OP. MARKETING FEDERATION LTD, V. ACIT 13(3),

MA 826/MUM/2009

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3826 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-06-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 07-12-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES B : MUMBAI BEFORE SHRI D. MANMOHAN, HONBLE VICE PRESIDENT AND SHRI B.RAMAKOTAIAH, ACCOUNTANT MEMBER M.A. NO. 826/MUM/2009 ARISING OUT OF ITA. NO. 5874/MUM/2008 ASSESSMENT YEAR 2005-2006 THE MAHARASHTRA STATE COOP MARKETING FEDERATION LIMITED, MUMBAI 400 009 PAN AAAAT-6218-L VS. ACIT, CIRCLE 13 (3) MUMBAI 400 020. (APPLICANT) (RESPONDENT) FOR APPLICANT : SHRI BANSI G. KALE FOR REVENUE : MR. S.M. KESHKAMAT (DR) ORDER PER D. MANMOHAN, V.P. 1. BY THIS APPLICATION THE ASSESSEE SEEKS RECALL O F THE ORDER DATED 7 TH SEPTEMBER, 2009, BY INVOKING RULE 24 OF THE APPELL ATE TRIBUNAL RULES. 2. IT WAS SUBMITTED THAT NOTICE WAS NOT SERVED UPO N THE ASSESSEE ON THE DATE FIXED FOR HEARING AND THUS ASS ESSEE OR ITS REPRESENTATIVE COULD NOT APPEAR ON 31-8-2009 WHICH RESULTED IN DISPOSAL OF THE APPEAL EXPARTE. IT WAS FURTHER SUBMITTED THA T THE ORDER OF THE TRIBUNAL SUFFERS FROM A MISTAKE APPARENT FROM RECOR D INASMUCH THE APPEAL WAS DISPOSED OF ON THE WRONG PREMISE THAT IT WAS A STATE GOVERNMENT UNDERTAKING WHICH REQUIRES APPROVAL OF T HE COMMITTEE ON DISPUTES TO PROSECUTE THE APPEALS. HOWEVER, THE FAC T REMAINS THAT IT WAS NOT A PUBLIC SECTOR UNDERTAKING BUT IT WAS A COOPER ATIVE SOCIETY FOR WHICH CLEARANCE FROM COD IS NOT REQUIRED. 2 3. WE HAVE ALSO HEARD THE LEARNED DR IN THIS REGAR D. 4. CONSIDERING THE FACTS AND CIRCUMSTANCES AND IN THE INTEREST OF SUBSTANTIAL JUSTICE, BEARING IN MIND RULE 24 OF THE APPELLATE TRIBUNAL RULES, WE RECALL THE IMPUGNED ORDER AND DIRECT THE REGISTRY TO FIX THIS APPEAL FOR FRESH HEARING ON 25-8-2010, AS DECLARED IN THE OPEN COURT. SINCE THE DATE IS ANNOUNCED IN THE OPEN COURT, NO F RESH NOTICE IS REQUIRED TO BE SENT TO BOTH PARTIES. 5. IN THE RESULT, M.A. IS ALLOWED. PRONOUNCED ACCORDINGLY. SD/- SD/- (B.RAMAKOTAIAH) (D.MANMOHAN) ACCOUNTANT MEMBER VICE PRESIDENT MUMBAI, DATE 22 ND JUNE, 2010. VBP/- COPY TO 1. THE MAHARASHTRA STATE COOP MARKETING FEDERATION LIMITED, KANMOOR HOUSE, NARSI NATHA ST., MUMBAI 400 00 9 PAN AAAAT-6218-L 2. ACIT, CIRCLE 13 (3), ROOM NO. 427, 4 TH FLOOR, AAYAKAR BHAVAN, MUMBAI 400 020. 3. CIT (A)-XIII, MUMBAI. 4. CIT-13, MUMBAI. 5. D.R. B BENCH 6. GUARD FILE. (TRUE COPY) BY ORDER ASST. REGISTRAR, ITAT, MUMBAI BENCHES MUMBAI. 3 SNO DATE INITIALS 1 DRAFT DICTATED ON 21-06-2010 SR.P.S. 2. DRAFT PLACED BEFORE AUTHOR 21-06-2010 SR.P.S. 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 21-06-2010 V.P. 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER - 06-2010 A.M 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.P.S. 6. KEPT FOR PRONOUNCEMENT ON SR.P.S. 7. FILE SENT TO THE BENCH CLERK SR.P.S. 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER