BALAJI POLYMERS (DIU), v. DCIT (INV) CIR24(1),

MA 173/MUM/2010 | misc
Pronouncement Date: 21-05-2010 | Result: Allowed

Appeal Details

RSA Number 17319924 RSA 2010
Assessee PAN AAAFB1193K
Bench Mumbai
Appeal Number MA 173/MUM/2010
Duration Of Justice 2 month(s) 3 day(s)
Appellant BALAJI POLYMERS (DIU),
Respondent DCIT (INV) CIR24(1),
Appeal Type Miscellaneous Application
Pronouncement Date 21-05-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted H
Tribunal Order Date 21-05-2010
Assessment Year misc
Appeal Filed On 18-03-2010
Judgment Text
MA NO.173/MUM/2010 BALAJI POLYMERS (DIU) PAGE 1 OF 4 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI H BENCH MUMBAI BEFORE SHRI D.K. AGARWAL (JUDICIAL MEMBER) AND SHRI PRAMOD KUMAR (ACCOUNTANT MEMBER) M.A NO. 173/MUM/2010 [ARISING OUT OF ITSSA NO. 100/MUM./2001] BLOCK PERIOD FROM 1.4.1988 TO 19.8.1998 M/S. BALAJI POLYMERS (DIU) ......APPELLAN T MAKER BHAVAN NO.2 18 NEW MARING LINES MUMBAI 400 020 PAN AAAFB1193K VS. DY. COMMISSIONER OF INCOME TAX .. RESPONDENT (INVESTIGATION) CIRCLE 24(1) MUMBAI APPELLANT BY : SHRI D.H. SHAH RESPONDENT BY : SHRI AARSI PRASAD O R D E R PER PRAMOD KUMAR: 1. BY WAY OF THIS MISCELLANEOUS APPLICATION THE ASSES SEE SEEKS RECALL OF THE IMPUGNED ORDER DATED 7 TH APRIL 2008 PASSED BY A CO-ORDINATE BENCH OF THIS TRIBUNAL WHEREBY THE ASSESSEES APPEAL WAS D ISMISSED IN LIMINE FOR MA NO.173/MUM/2010 BALAJI POLYMERS (DIU) PAGE 2 OF 4 NON-APPEARANCE OF THE ASSESSEE OR ITS AUTHORIZED R EPRESENTATIVE FOR PROSECUTION OF THE APPEAL. 2. DURING THE COURSE OF HEARING THE LEARNED COUNSEL F OR THE ASSESSEE CONTENDS BEFORE US THAT THE NOTICE OF HEARING WAS S ENT TO THE ADDRESS OF THE ASSESSEES CHARTERED ACCOUNTANT AND NOT AT THE ADDR ESS OF THE ASSESSEE. SINCE THE ASSESSEE HAD STRAINED RELATION WITH THE C HARTERED ACCOUNTANT THEREFORE THE CHARTERED ACCOUNTANT REFUSED TO ACCE PT THE NOTICE ON BEHALF OF THE ASSESSEE. UNDER THESE CIRCUMSTANCES THE ASS ESSEE WAS NOT AWARE OF THE DATE OF HEARING THE SAME REMAINED UNATTENDED. I T WAS THEREFORE PRAYED FOR RECALLING THE IMPUGNED ORDER DATED 7 TH APRIL 2008 FOR HEARING ON MERIT. 3. LEARNED DEPARTMENTAL REPRESENTATIVE DID NOT OBJECT TO THE CONTENTIONS SO MADE BY THE LEARNED COUNSEL FOR THE ASSESSEE. 4. WE HAVE HEARD THE RIVAL CONTENTIONS PERUSED THE MA TERIAL ON RECORD AND DULY CONSIDERED THE APPLICABLE LEGAL POSITION A S ALSO THE FACTUAL MATRIX OF THE CASE. WE FIND THAT THE ASSESSEE IS PREVENTE D BY SUFFICIENT CAUSE FOR RECALLING THE IMPUGNED ORDER DATED 7 TH APRIL 2008 SINCE THE ASSESSEES REPRESENTATIVE COULD NOT APPEAR BEFORE THE CO-ORDIN ATE BENCH AS THE ASSESSEES CHARTERED ACCOUNTANT REFUSED TO RECEIVE NOTICE ON BEHALF OF THE ASSESSEE AS THE ASSESSEE HAD STRAINED RELATIONSHIP WITH THE CHARTERED ACCOUNTANT. IN OUR CONSIDERED OPINION THE ENDS OF JUSTICE WOULD MEET IF ONE MORE OPPORTUNITY IS GIVEN TO THE ASSESSEE FOR P ROSECUTING ITS APPEAL ON MA NO.173/MUM/2010 BALAJI POLYMERS (DIU) PAGE 3 OF 4 MERIT. CONSEQUENTLY WE RECALL OUR ORDER DATED 7 TH APRIL 2010 AND DIRECT THE REGISTRY TO FIX THE APPEAL FOR HEARING ON 15 TH JULY 2010. 5. IN THE RESULT THE MISCELLANEOUS APPLICATION IS ALLOWED. PRONOUNCED IN THE OPEN COURT TODAY ON 21 ST DAY OF MAY 2010. SD/XX SD/XX (D.K. AGRAWAL) (PRAMOD KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI; 21 ST DAY OF MAY 2010. COPY FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) MUMBAI 4. COMMISSIONER (APPEALS) MUMBAI 5. DEPARTMENTAL REPRESENTATIVE H BENCH ITAT MUMB AI 6. GUARD FILE TRUE COPY BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES MUMBAI MA NO.173/MUM/2010 BALAJI POLYMERS (DIU) PAGE 4 OF 4 DATE INITIAL 1. DRAFT DICTATED ON 21.5.2010 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 21.5.2010 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 21.5.2010 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 21.5.2010 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 21.5.2010 SR.PS/PS 6. DATE OF PRONOUNCEMENT 21.5.2010 SR.PS 7. FILE SENT TO THE BENCH CLERK 31.5.2010 SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER