AMOL PRODUCTS LTD ( NOW AMOL LTD), V. ACIT 2(1),

MA 876/MUM/2009

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3625 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-05-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 1997-1998
• Appeal Filed On: 24-12-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B K SINGH
• Assessee Lawyers: PRASHANT APTE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES A, MUMBAI BEFORE SHRI R.S.SYAL, AM AND SHRI D.K.AGARWAL, JM M.A.NO.876/MUM/2009 (ARISING OUT OF ITA NO.1729/MUM/2007 : ASST.YEAR 19 97-98) M/S.AMAL PRODUCTS LIMITED (NOW AMAL LIMITED) 310-B, VEER SAVARKAR MARG OPP : INDIA UNITED MILLS NEAR PRABHADEVI TELEPHONE EXCHANGE DADAR (WEST), MUMBAI 400 028. PA NO.AAACA1041J. VS. THE DY.COMMISSIONER OF INCOME-TAX CIRCLE 2(1) MUMBAI. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI PRASHANT APTE RESPONDENT BY : SHRI B.K.SINGH 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 09.01.2009 IN ITA NO.1729/MUM/2007. THE LEARNED COUNSEL FOR THE ASSESSEE STATED THAT THE TRIBUNAL HAS DISMISSED THE APPEAL OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. THE LEARNED COUNSEL FURTHE R CONTENDED THAT THE ASSESSEE HAS CHANGED ITS ADDRESS DUE TO WHICH THE N OTICE OF HEARING WAS NOT SERVED ON THE ASSESSEE. RESULTANTLY, THE ASSESSEE COULD NO T APPEAR BEFORE THE TRIBUNAL ON THE DATE OF HEARING OR MOVE ANY APPLICATION FOR ADJ OURNMENT. IN SUPPORT OF THESE SUBMISSION, AN AFFIDAVIT OF SH. GHANSHYAM R PAREKH, THE DIRECTOR OF THE ASSESSEE COMPANY HAS BEEN FILED. THE LEARNED D.R. DID NOT RA ISE 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 10.06.2010. MA NO.876/MUM/2009 M/S.AMAL PRODUCTS LIMITED. 2 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. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED ON THIS 7 TH DAY OF MAY, 2010. SD/- SD/- ( D.K.AGARWAL ) ( R.S.SYAL ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI : 7 TH MAY, 2010. DEVDAS* COPY TO : 1. THE APPLICANT. 2. THE RESPONDENT. 3. THE CIT CONCERNED 4. THE CIT(A) - II, MUMBAI. 5. THE DR/ITAT, MUMBAI. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR, ITAT, MUMBAI. MA NO.876/MUM/2009 M/S.AMAL PRODUCTS LIMITED. 3 DATE INITIAL 1. DRAFT DICTATED ON 07 .0 5 .2010 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 07 .0 5 .2010 SR.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 7. FILE SENT TO THE BENCH CLERK SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 9. DATE OF DISPATCH OF ORDER. *