BHANSALI ENGINEERIANG POLYMERS ALTD, v. ITO WD 8(1)(2),

MA 171/MUM/2010 | 2005-2006
Pronouncement Date: 07-05-2010 | Result: Allowed

Appeal Details

RSA Number 17119924 RSA 2010
Assessee PAN AAACB3368H
Bench Mumbai
Appeal Number MA 171/MUM/2010
Duration Of Justice 1 month(s) 19 day(s)
Appellant BHANSALI ENGINEERIANG POLYMERS ALTD,
Respondent ITO WD 8(1)(2),
Appeal Type Miscellaneous Application
Pronouncement Date 07-05-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted B
Tribunal Order Date 07-05-2010
Assessment Year 2005-2006
Appeal Filed On 18-03-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH B MUMBAI BEFORE SHRI D. MANMOHAN VP AND SHRI T.R. SOOD A M M.A. NO.171/MUM/2010 (ARISING OUT OF I.T.A.NO.535/MUM/2009) ASSESSMENT YEAR : 2005-06 M/S. BHANSALI ENGINEERING POLYMERS LTD. BHANSALI HOUSE PLOT NO.5A OFF VEERA DESAI ROAD ANDHERI (W) MUMBAI 400 053. PAN: AAACB 3368 H VS. THE INCOME-TAX OFFICER WARD 8(3)(2) MUMBAI (APPLICANT) (RESPONDENT) APPLICANT BY BY : SHRI B.L. DASHARDA RESPONDENT BY : SHRI MOHD. USMAN O R D E R PER T.R. SOOD AM: BY THIS MISCELLANEOUS APPLICATION ASSESSEE HAS SOU GHT RECALLING THE ORDER OF THE TRIBUNAL DATED 25.01.2010 IN ITA NO. 535/MUM /2009 THROUGH WHICH THE APPEAL OF THE ASSESSEE WAS DISMISSED IN LIMINE FOR WANT OF PROSECUTION. 2. IT WAS POINTED OUT BY THE LEARNED COUNSEL FOR TH E ASSESSEE THAT THE CHARTERED ACCOUNTANT OF THE ASSESSEE-COMPANY HAD A TTENDED THE PROCEEDINGS ON EARLIER OCCASION AND ON THE LAST OCCASION I.E. 18.0 11.2009 THE BENCH DID NOT FUNCTION AND THE CASE WAS ADJOURNED TO 25.01.2010 A ND NOTICE WAS ISSUED THROUGH NOTICE BOARD. SINCE NO NOTICE HAS BEEN SERVED ON T HE ASSESSEE AND THE ASSESSEE WAS UNDER THE IMPRESSION THAT A FRESH NOTICE OF HEA RING WILL BE ISSUED. IT IS ALSO STATED THAT INADVERTENTLY NOBODY ATTENDED THE MATTE R AND THE RESTORATION OF THE APPEAL IS NECESSARY BECAUSE THERE IS AN OUTSTANDING TAX DEMAND FOR THE NEXT ASSESSMENT YEAR. IN THIS CONNECTION AN AFFIDAVIT SW ORN ON 15.3.2010 WAS ALSO PLACED ON RECORD. SINCE EFFECTIVE OPPORTUNITY OF HE ARING HAS BEEN DENIED IT WAS PRAYED THAT ORDER OF THE TRIBUNAL MAY BE RECALLED F OR FRESH HEARING. 3. ON THE OTHER HAND THE LEARNED DEPARTMENTAL REPR ESENTATIVE OPPOSED THE SUBMISSION. MANO.196/M/10 M/S.PRAFUL METAL WORKS 2 4. AFTER CONSIDERING THE RIVAL SUBMISSIONS WE ARE S ATISFIED THAT THE ASSESSEE COULD NOT MAKE REPRESENTATION BECAUSE OF THE REASON S WHICH HAVE BEEN SATISFACTORILY EXPLAINED. THEREFORE WE RECALL OUR ORDER DATED 25.01.2010 AND DIRECT THE REGISTRY TO FIX THE HEARING OF THE APPEA L ON 5 TH JULY 2010. THE ASSESSEE SHALL TAKE NOTICE FROM THIS ORDER ITSELF AS NO SEPA RATE NOTICE WOULD BE ISSUED. 5. IN THE RESULT THE MISCELLANEOUS APPLICATION IS ALLOWED. THE ORDER WAS ANNOUNCED IN THE OPEN COURT TO-DAY I.E. 07.05.2010. SD. SD. (D.MANMOHAN) (T. R. SOOD) VICE-PRESIDENT ACCOUNTANT MEMBER MUMBAI DATED THE 7 TH MAY 2010. KN COPY TO: 1. THE ASSESSEE 2. THE REVENUE 3. THE CIT- VIII MUMBAI 4. THE CIT(A)-VIII MUMBAI 5. THE DR B BENCH MUMBAI BY ORDER /TRUE COPY/ ASST. REGISTRAR ITAT MUMBAI