ROLSON INTERNAIOTNAL, v. ITO WD 14(2),

MA 120/MUM/2010 | 2003-2004
Pronouncement Date: 02-07-2010 | Result: Allowed

Appeal Details

RSA Number 12019924 RSA 2010
Assessee PAN AAAFR2343F
Bench Mumbai
Appeal Number MA 120/MUM/2010
Duration Of Justice 4 month(s) 8 day(s)
Appellant ROLSON INTERNAIOTNAL,
Respondent ITO WD 14(2),
Appeal Type Miscellaneous Application
Pronouncement Date 02-07-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted D
Tribunal Order Date 02-07-2010
Assessment Year 2003-2004
Appeal Filed On 22-02-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH D : MUMBAI BEFORE SHRI D.K. AGARWAL (JM) AND SHRI RAJENDRA S INGH (AM) MA NO.120/MUM/2010 ARISING OUT OF ITA NO.4884/MUM/2007 ASSESSMENT YEAR : 2003-04 M/S. ROLSON INTERNATIONAL 294-A GOVINDWADI KALBADEVI ROAD MUMBAI-2. ..( APPLICANT ) P.A. NO. (AAAFR 2343 F) VS. THE INCOME TAX OFFICER WARD 14(2) EARNEST HOUSE NARIMAN POINT MUMBAI-21. ..( RESPONDENT ) APPLICANT BY : SHRI TARUN GHIA RESPONDENT BY : SHRI HARI GOVIND SINGH O R D E R PER D.K. AGARWAL (JM). THIS MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS DIRECT ED AGAINST THE ORDER DATED 29.4.2009 PASSED BY THE TRIBU NAL IN ITA NO.4884/MUM/2007 FOR THE ASSESSMENT YEAR 2003-04. 2. THE APPLICANT VIDE HIS PETITION DATED 15.2.2010 SUP PORTED BY AN AFFIDAVIT OF SHRI KEWAL U. JAIN PARTNER OF M/S. ROL SON INTERNATIONAL DATED 29.6. 2010 INTERALIA STATED ON OATH THAT : MA NO.120/M/10 A.Y:03-04 2 4. THE APPELLANT RESPECTFULLY SUBMITS THAT THE APPELLANT HAD APPOINTED AN ADVOCATE TO APPEAR BEFOR E THE HONBLE BENCH BUT THE CONCERNED ADVOCATE HAD NOT APPEARED ON THE DATE OF HEARING SINCE THE APPELLANT COULD NOT ARRANGE THE REQUIRED DETAILS. APPELLANT REGRET S THAT NO ONE APPEARED ON THE DATE OF HEARING. IT WAS THEREFORE PRAYED THAT THE EXPARTE ORDER PASSE D BY THE TRIBUNAL BE RECALLED. 3. AT THE TIME OF HEARING THE LD. COUNSEL FOR THE ASSE SSEE SUBMITS THAT FOR THE REASONS MENTIONED IN ASSESSEES APPLICATION THE EXPARTE ORDER PASSED BY THE TRIBUNAL BE RECALLED WHICH WAS NOT O BJECTED TO BY THE LD. DEPARTMENTAL REPRESENTATIVE. 4. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS OF THE RI VAL PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AFTER HAVING SATISFIED ABOUT THE REASONS SUBMITTED BY THE ASSESSEE AND CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE WE ARE OF THE VIEW THAT THE RE WAS SUFFICIENT CAUSE FOR NON APPEARANCE OF THE ASSESSEE OR HIS A UTHORIZED REPRESENTATIVE ON THE DATE OF HEARING AND ACCORDINGLY THE EXPARTE ORDER DATED 29.4.2009 PASSED BY THE TRIBUNAL IS RECALLE D. PARTIES ARE TO APPEAR WITHOUT WAITING FOR ANY NOTICE ON 13.9.201 0 AS ANNOUNCED IN THE OPEN COURT. 5. IN THE RESULT THE MISCELLANEOUS APPLICATION STANDS ALL OWED. MA NO.120/M/10 A.Y:03-04 3 ORDER PRONOUNCED IN THE OPEN COURT ON 2.7.2010. SD/- SD/- (RAJENDRA SINGH) ( D.K. AGARWAL ) ACCOUNTANT MEMBER JUDI CIAL MEMBER MUMBAI DATED:2.7.2010. JV. COPY TO: THE APPLICANT THE RESPONDENT THE CIT CONCERNED MUMBAI THE CIT(A) CONCERNED MUMBAI THE DR BENCH TRUE COPY BY ORDER DY/ASSTT. REGISTRAR ITAT MUMBAI. DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 2.7.10 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 2.7.10 SR.PS/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 2.7.10 SR.PS/PS 7. FILE SENT TO THE BENCH CLERK 7.7.10 SR.PS/PS 8 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER