AIMS IMPEX P.LTD, v. ITO 3(1)(1),

MA 106/MUM/2010 | 2002-2003
Pronouncement Date: 02-07-2010 | Result: Allowed

Appeal Details

RSA Number 10619924 RSA 2010
Assessee PAN AAACA3781A
Bench Mumbai
Appeal Number MA 106/MUM/2010
Duration Of Justice 4 month(s) 14 day(s)
Appellant AIMS IMPEX P.LTD,
Respondent ITO 3(1)(1),
Appeal Type Miscellaneous Application
Pronouncement Date 02-07-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 02-07-2010
Assessment Year 2002-2003
Appeal Filed On 17-02-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH MUMBAI. BEFORE S/SHRI S.V.MEHROTRA AM & D.K.AGARWAL JM M.A.NO.106/M/2010 (ARISING OUT OF I.T.A. NO.1245/MUM/2007) ASSESSMENT YEAR: 2002-03 AIMS IMPEX P.LTD. V. THE I.T.O. 3(1)(1) B-73 GREEN FIELD TOWER JOGESWARI- AAYAKAR BHAVA N M.K. ROAD VIKHROLI LINK ROAD ANDHERI(E) MUMBAI. MUMBAI-93 PA NO.AAACA 3781 A (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI VIJAY MEHTA RESPONDENT BY : SHRI HARI GOVIND SINGH O R D E R PER S.V.MEHROTRA AM THIS MISCELLANEOUS APPLICATION FILED BY ASSESSEE I S DIRECTED AGAINST THE ORDER DATED 13.4.2009 PASSED BY THE TRIBUNAL IN ITA NO.12 45/M/2007 FOR THE ASSESSMENT YEAR 2002-03. 2. IN THE MISCELLANEOUS APPLICATION IT IS SUBMITTE D THAT THE NON-APPEARANCE ON THE PART OF THE ASSESSEE WAS THAT THE DIRECTORS OF THE ASSESSEE COMPANY WERE OUTSIDE INDIA AND THE OFFICE WAS PROBABLY SHUT AT THE TIME OF SER VICE OF NOTICE. IT WAS SUBMITTED THAT THE NON-ATTENDANCE WAS DUE TO SUFFICIENT CAUSE BEIN G THE ABSENCE OF DIRECTORS IN THE OFFICE. IN THIS REGARD AN AFFIDAVIT SWORN BY MRS A LAKHAPATWALLA DIRECTOR OF THE ASSESSEE COMPANY HAS BEEN FILED. IT IS THEREFORE PRAYED THAT THE EXPARTE ORDER PASSED BY THE TRIBUNAL BE RECALLED. 3. AT THE TIME OF HEARING THE LD COUNSEL FOR THE ASSESSEE FILED A XEROX COPY OF LETTER DATED MARCH 2 2009 FROM VINDO K.MEHTA & CO. CAS AD DRESSED TO SUPERINTENDENT ITAT MUMBAI WHEREIN CHANGE OF ADDRESS WAS GIVEN WITH A REQUEST TO MAKE FURTHER 2 CORRESPONDENCE ACCORDINGLY. HE SUBMITTED THAT FOR THE REASONS MENTIONED IN MISCELLANEOUS APPLICATION THE EXPARTE ORDER PASSED BY THE TRIBUNAL BE RECALLED WHICH WAS NOT OBJECTED TO BY THE LD D.R. 4. WE HAVE HEARD BOTH THE PARTIES AND CONSIDERED TH E RIVAL SUBMISSIONS AND PERUSED THE RECORD OF THE CASE. WE FIND THAT THE CA OF THE ASSESSEE HAD FILED A LETTER WITH THE OFFICE MENTIONING THE ADDRESSES FOR FURTHE R CORRESPONDENCE. IT IS ALSO SUBMITTED IN THE MISCELLANEOUS APPLICATION THAT SIN CE THE DIRECTORS WERE OUT OF INDIA THE REGISTERED OFFICE OF THE ASSESSEE COMPANY WAS SHUT. AFTER HAVING SATISFIED ABOUT THE REASONS SUBMITTED BY THE ASSESSEE AND CONSIDERING T HE FACTS AND CIRCUMSTANCES OF THE CASE WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR NON APPEARANCE OF THE ASSESSEE OR HIS AUTHORIZED REPRESENTATIVE ON THE DA TE OF HEARING AND ACCORDINGLY THE EXPARTE ORDER DATED 13.4.2009 PASSED BY THE TRIBUN AL IS RECALLED. AS PRONOUNCED IN THE OPEN COURT THE HEARING IN THIS APPEAL IS FIXED ON 8.9.2010 AND NO FRESH NOTICE WILL BE SENT. 5. IN THE RESULT THE MISCELLANEOUS APPLICATION ST ANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 2 ND JULY 2010 SD/- (D.K.AGARWAL) (JUDICIAL MEMBER) SD/- (S.V.MEHROTRA) (ACCOUNTANT MEMBER) MUMBAI DATED 2 ND JULY 2010 PARIDA COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. COMMISSIONER OF INCOME TAX (APPEALS)-VIII MUMB AI 4. COMMISSIONER OF INCOME TAX- VIII MUMBAI 5. DEPARTMENTAL REPRESENTATIVE BENCH A MUMBAI //TRUE COPY// BY ORDER ASSTT. REGISTRAR ITAT MUMBAI 3 DATE INITIALS 1. DRAFT DICTATED ON 2.7.2010 PS 2. DRAFT PLACED BEFORE AUTHOR 2.7.2010 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER AM/JM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/J M 5. APPROVED DRAFT COMES TO THE SR. PS PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER 4