WESTERN CHEMCIAL INDUSTRIES, v. ADDL CIT 24(3),

MA 176/MUM/2010 | 2002-2003
Pronouncement Date: 21-05-2010 | Result: Allowed

Appeal Details

RSA Number 17619924 RSA 2010
Assessee PAN AAAFW0105C
Bench Mumbai
Appeal Number MA 176/MUM/2010
Duration Of Justice 2 month(s) 2 day(s)
Appellant WESTERN CHEMCIAL INDUSTRIES,
Respondent ADDL CIT 24(3),
Appeal Type Miscellaneous Application
Pronouncement Date 21-05-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted G
Tribunal Order Date 21-05-2010
Assessment Year 2002-2003
Appeal Filed On 19-03-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH G : MUMBAI BEFORE SHRI D.K. AGARWAL (JM) AND SHRI R.K. PANDA (AM) MA NO.176/MUM/2010 ARISING OUT OF ITA NO.129/MUM/2009 ASSESSMENT YEAR : 2002-03 M/S. WESTERN CHEMICAL INDUSTRIES WESTERN HOUSE SONAWALA CROSS ROAD NO.2 GOREGAON (E) MUMBAI-400 063. ..( APPLICANT ) P.A. NO. (AAAFW 0105 C) VS. ASSTT. COMMISSIONER OF INCOME TAX -24(3) MUMBAI. ..( RESPONDENT ) APPLICANT BY : SHRI SATISH MODY RESPONDENT BY : SHRI AAR SI PRASAD O R D E R PER D.K. AGARWAL (JM). THIS MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS DIRECT ED AGAINST THE ORDER DATED 12.2.2010 PASSED BY THE TRIBU NAL IN ITA NO.129/M/2009 FOR THE ASSESSMENT YEAR 2002-03. 2. THE APPLICANT VIDE HIS PETITION DATED 15.3.2010 SUP PORTED BY AN AFFIDAVIT OF SHRI HASMUKHLAL SABURDAS PARIKH CHARTER ED ACCOUNTANT OF THE APPLICANT M/S. WESTERN CHEMICAL INDUSTRIES DATED 1 2.3.2010 INTERALIA STATED ON OATH THAT : MA NO.176/M/10 A.Y:02-03 2 6. I STATE THAT DUE TO MISTAKE AT MY END THE SUBSEQUENT DATE OF HEARING FOR THE ASSESSMENT YEAR 2002-03 WAS NOTED AS 2 ND FEBRUARY 2010 WHICH IS FURTHER EVIDENT FROM THE FACT THAT I HAD ALSO FILED A PAPER BOOK BEFORE THE HONBLE B BENCH OF THE TRIBUNAL O N 28 TH JANUARY 2010 STATING THE HEARING DATE OF THE APPEA L AS 2 ND FEBRUARY 2010 .. 7. I STATE THAT IT IS UNDER SUCH CIRCUMSTANCES NEITHER THE APPLICANT NOT I COULD APPEAR AND ATTEND THE HEARING OF THE APPEAL BEFORE THE HONBLE TRIBUNAL AS SCHEDULED ON 29 TH JANUARY 2010. 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 12.2.2010 PASSED BY THE TRIBUNAL IS RECALLE D. PARTIES ARE MA NO.176/M/10 A.Y:02-03 3 TO APPEAR WITHOUT WAITING FOR ANY NOTICE ON 12.7.201 0 AS ANNOUNCED IN THE OPEN COURT. 5. IN THE RESULT THE MISCELLANEOUS APPLICATION STANDS ALL OWED. ORDER PRONOUNCED IN THE OPEN COURT ON 21.5.2010. SD/- SD/- ( R.K. PANDA ) ( D.K. AGARWAL ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI DATED: 21.5.2010. 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 21.5.2010 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 21.5.2010 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 21.5.10 SR.PS/PS 7. FILE SENT TO THE BENCH CLERK 26.5.10 SR.PS/PS 8 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER