RAJKAMAL PLASTIC P. LTD, V. ACIT (OSD) 2(3),

MA 875/MUM/2009

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3616 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-04-2010
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 1996-1997
• Appeal Filed On: 24-12-2009
• Court: TRIBUNAL
• Department Lawyers: L K AGRAWAL
• Assessee Lawyers: ADITYA KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH A BEFORE SHRI P.M. JAGTAP (AM) & N.V. VASUDEVAN (JM) M.A. NO. 875/MUM/2009 ARISING OUT OF I.T.A.NO. 1312/MUM/2006 (ASSESSMENT YEAR : 1996-9 7) M/S. RAJKAMAL PLASTICS (P) LTD. 6, JAIN HOUSE 41/43, POLICE COURT LANE DR. D.N. ROAD, FORT MUMBAI-400 001. VS. ACIT (OSD) 2(3)(2) AAYKAR BHAVAN M.K.ROAD MUMBAI-400 020. APPELLANT RESPONDENT PAN/GIR NO. : AABCR0393K ASSESSEE BY : SHRI ADITYA KUMAR DEPARTMENT BY : SHRI L.K. AGRAWAL ORDER PER N.V. VASUDEVAN, JM :- THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASS ESSEE PRAYING THAT THE ORDER DATED 25.6.2008 DISMISSING THE APPEA L OF THE ASSESSEE FOR NON-PROSECUTION SHOULD BE SET ASIDE AND THE APPEAL SHOULD BE HEARD THE DISPOSED OFF AFRESH. 2. THE TRIBUNAL DISMISSED THE APPEAL FOR THE REASON S THAT DESPITE SERVICE OF NOTICE ON THE ASSESSEE, NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN THE CASE OF CALLED FOR HEARING ON 23. 6.2008. IN THIS MISCELLANEOUS APPLICATION, THE ASSESSEE HAS POINTED OUT THAT THE NOTICE OF HEARING OF APPEAL WAS RECEIVED BY THE PEON WORKI NG WITH THE ASSESSEE, WHO DID NOT BRING THE FACT OF RECEIPT OF NOTICE TO THE KNOWLEDGE OF THE ASSESSEE. THE DIRECTOR OF THE ASSESSEE HAS FILED AN AFFIDAVIT IN THIS REGARD. CONSIDERING THE REASONS GIVEN IN THE MISCEL LANEOUS APPLICATION, WE ARE OF THE VIEW THAT THE ORDER OF DISMISSAL OF T HE APPEAL SHOULD BE RECALLED AND THE APPEAL SHOULD BE HEARD AFRESH ON M ERITS. ORDER DATED 25.6.2008 IS THEREFORE RECALLED. THE APPEAL IS NOW DIRECTED TO BE FIXED ON M/S. RAJKAMAL PLASTICS (P) LTD. 2 7.6.2010. DATE OF HEARING WAS ANNOUNCED IN OPEN COU RT AND IT WAS INFORMED THAT NO SEPARATE NOTICE OF HEARING WILL BE SENT TO THE ASSESSEE. 3. IN THE RESULT, MISCELLANEOUS APPLICATION IS ALLO WED. ORDER HAS BEEN PRONOUNCED ON 30 TH DAY OF APRIL, 2010. SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER SD/- (N.V. VASUDEVAN) JUDICIAL MEMBER DATED : 30 TH APRIL, 2010 COPY TO : 1. THE ASSESSEE 2. THE RESPONDENT 3. THE CIT(A)-CONCERNED. 4. THE CIT, CONCERNED. 5. THE DR CONCERNED, MUMBAI 6. GUARD FILE BY ORDER TRUE COPY ASSTT. REGISTRAR, ITAT, MUMBAI PS