M/s. Kalyani Lemmerz Limited, Pune v. Addl. CIT, Pune

MA 148/PUN/2010 | 2004-2005
Pronouncement Date: 31-01-2011 | Result: Allowed

Appeal Details

RSA Number 14824524 RSA 2010
Assessee PAN AAACK7841A
Bench Pune
Appeal Number MA 148/PUN/2010
Duration Of Justice 5 month(s) 19 day(s)
Appellant M/s. Kalyani Lemmerz Limited, Pune
Respondent Addl. CIT, Pune
Appeal Type Miscellaneous Application
Pronouncement Date 31-01-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted B
Tribunal Order Date 31-01-2011
Assessment Year 2004-2005
Appeal Filed On 12-08-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH PUNE BEFORE SHRI SHAILENDRAKUMAR YADAV AND SHRI D. KARUNAKARA RAO MA NO. 148/PN/10 (ARISING OUT OF ITA NO. 1558/PN/20 07) A.Y 2004-05 M/S. KALYANI LEMMERZE LIMITED GAT NO. 635 VILLAGE KURULI TALUKA KHED CHAKAN PUNE-410 501 PAN NO. AAACK7841A .... APPELLANT VS. ADDL. CIT RANGE-9 PUNE . RESPONDENT APPELLANT BY : SHRI KISHOR PHADKE RESPONDENT BY : SHRI ABHAY DAMLE ORDER PER D. KARUNAKARA RAO AM THIS MISCELLANEOUS APPLICATION OF THE ASSESSEE HAS BEEN FILED ON 12-08- 2010 ARISING OUT OF THE TRIBUNAL ORDER BEARING ITA NO. 1558/PN/07. THROUGH THIS MISCELLANEOUS APPLICATION THE ASSESSEE HAS PRA YED FOR RECALLING AN EX-PARTE ORDER OF THE TRIBUNAL DATED 17 TH MAY 2010 DISMISSED IN LIMINE ON THE GROUND OF NON-APPEARANCE ON BEHALF OF THE APPELLANT AND THE S HORT PRAYER OF THE PETITIONER IS FOR GRANTING FRESH HEARING AND DISPOSAL OF THE APPEA L ON MERITS. 2. LEARNED COUNSEL MR. KISHOR PHADKE APPEARED FOR THE P ETITIONER AND STATED THAT THE MISCELLANEOUS APPLICATION HAS BEEN MOVED BY THE APPLICANT- ASSESSEE FOR THE REASONS MENTIONED IN THE PETITIONS SOME OF THE RELEVANT PARAGRAPHS OF WHICH ARE REPRODUCED BELOW:- 9. IT IS APPLICANTS SINCERE SUBMISSION THAT PERUS AL OF THE ITAT PUNES CAUSE LIST THE AUTHORIZED REPRESENTATIVE OF THE AS SESSEE COMPANY THOUGHT THAT M/S. KALYANI LAMINATES PRIVATE LIMITED MIGHT BE SOME OTHER GROUP COMPANY OF THE KALYANI GROUP AND HENCE THE AR THOU GHT IT FIT NOT TO ATTEND ITAT ON THE SAID DATE I.E. 13/05/2010. FURTH ER THE APPELLANT WAS ALSO NOT IN RECEIPT OF ANY NOTICE FROM THE ITAT. 10. AS SUBMITTED ABOVE THE DISMISSALS OF THE ABOVE MENTIONED CASE VIDE ORDER DATED 17 TH MAY 2010 CAME TOP THE NOTICE OF THE APPELLANT ONL Y WHEN DISMISSAL ORDER WAS RECEIVED IN THE MONTH OF J UNE 2010. AFTER DISCOVERING DISMISSAL ORDER THE APPELLANT APPROACHE D THE COUNSEL FOR FURTHER COURSE OF ACTION. MA NO. 148/PN/10 ARISING OUT OF ITA NO. 1558/PN/07 A.Y. 2004-05 PAGE 2 OF 3 11. THE HONORABLE ITAT MAY KINDLY CONSIDER THE SINC ERE AND BONAFIDE BELIEF OF THE APPELLANT AS TO THE ABOVE FACTUAL MAT RIX AND IN PARTICULAR THE FACTS THAT THE MATTER UNDERSTOOD AS HEARD SUBMISS ION OF SYNOPSIS IN WRITING CONFUSION IN NAME ON CAUSE LIST AND NON-RE CEIPT OF NOTICE OF HEARING. 12. AS SUCH IT IS A SINCERE PRAYER OF THE APPELLAN T THAT THE ORDER DATED 17 TH MAY 2010 DISMISSING THE APPELLANT MAY PLEASE BE RECALLED AND THE APPEAL VIDE ITA NO. 1558/PN/2007 MAY PLEASE BE DECI DED ON MERITS OF THE CASE. 3. WE HAVE HEARD THE LEARNED D.R. SHRI ABHAY DAMLE. ON CONSIDERATION OF THE MATERIAL PLACED BEFORE US AND IN VIEW OF THE FACT UAL POSITION REFERRED IN ABOVE PARAGRAPH WE ARE SATISFIED THAT THERE WAS SUFFI CIENT REASON FOR NON- APPEARANCE BY THE ASSESSEE ON THE DATE OF HEARING BE FORE THE TRIBUNAL. WE FIND FORCE IN THE MISCELLANEOUS APPLICATION SINCE THE APP EAL HAS BEEN DISMISSED IN LIMINE ADMITTEDLY DUE TO NON-APPEARANCE OF THE APPELLANT . MOREOVER RULE 24 OF ITAT RULES ALSO PROVIDED THAT WHERE AN APPEAL HAS BEE N DISPOSED OF DUE TO NON- APPEARANCE OF THE APPELLANT AND SUBSEQUENTLY IT WA S FOUND THAT THERE WAS SUFFICIENT CAUSE FOR THE SAID NON-APPEARANCE THE TRIB UNAL SHALL MAKE AN ORDER SETTING ASIDE EXPARTE ORDER AND RESTORING THE APPEAL. I N VIEW OF THIS WE HEREBY RECALL OUR ORDER DT. 17 TH MAY 2010 REFERRED HEREINABOVE AND FIX THE DATE OF HEARING OUT OF TURN ON 17/03/2011 . THOUGH THE DATE OF HEARING IS PRONOUNCED AND DULY COMMUNICATED IN THE COURT BUT STILL THE REG ISTRY IS DIRECTED TO ISSUE NOTICE OF HEARING TO THE PARTIES ACCORDINGLY. THE APP ELLANT IS ALSO DIRECTED NOT TO SEEK FRIVOLOUS ADJOURNMENT AND ADOPT ALL REASONABLE ST EPS TO GET THE APPEAL FINALIZED AT AN EARLY DATE. 4. IN THE RESULT THE MA OF THE ASSESSEE IS ALLOWED . ORDER PRONOUNCED 31 ST JANUARY 2011. SD/- SD/- (SHAILENDRAKUMAR YADAV) (D.KARUNAKAR A RAO) JUDICIAL MEMBER ACCOUNTANT MEMBE R PUNE DATED THE 31 ST JANUARY 2011 R MA NO. 148/PN/10 ARISING OUT OF ITA NO. 1558/PN/07 A.Y. 2004-05 PAGE 3 OF 3 COPY OF THE ORDER IS FORWARDED TO : 1. ASSESSEE 2. ADDL.CIT RANGE-9 PUNE 3. CIT(A)-I NASHIK 4. CIT-I NASHIK 5. D.R. ITAT PUNE BENCH PUNE BY ORDER ASSISTANT REGISTRAR I.T.A.T PUNE