PLAST PROJECT P. LTD, v. ITO WD 9(2)(4),

MA 394/MUM/2010 | 2005-2006
Pronouncement Date: 27-08-2010 | Result: Allowed

Appeal Details

RSA Number 39419924 RSA 2010
Assessee PAN AAACP6635P
Bench Mumbai
Appeal Number MA 394/MUM/2010
Duration Of Justice 2 month(s) 5 day(s)
Appellant PLAST PROJECT P. LTD,
Respondent ITO WD 9(2)(4),
Appeal Type Miscellaneous Application
Pronouncement Date 27-08-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted C
Tribunal Order Date 27-08-2010
Assessment Year 2005-2006
Appeal Filed On 21-06-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH C MUMBAI BEFORE SHRI D.K.AGARWAL JM & SHRI T.R.SOOD AM M.A.NO.394/MUM/2010 - A.Y 2005-06 [ARISING OUT OF INT.6642/MUM/2008] M/S PLAST PROJECT PVT. LTD. 29-B ROOP KAMAL 425 S.V.ROAD KANDIVALI [W] MUMBAI 400 067. PAN: AAACP 6635 P VS. INCOME TAX OFFICER WARD 9(2)(4) MUMBAI. (APPLICANT) (RESPONDENT) ASSESSEE BY : SHRI VIJAY MEHTA. REVENUE BY : SHRI S.K.SINGH. O R D E R PER T.R.SOOD AM: THROUGH THIS MISCELLANEOUS APPLICATION ASSESSEE HA S SOUGHT RECALLING OF THE ORDER OF THE TRIBUNAL DATED 9-11-2 009 IN I.T.A.NO.6642/MUM/2008 THROUGH WHICH ASSESSEES AP PEAL WAS DISMISSED IN LIMINE FOR NON PROSECUTION. 2. BEFORE US LD.COUNSEL OF THE ASSESSEE SUBMITTED THAT SINCE NOTICE OF HEARING WAS NOT RECEIVED BY THE ASSESSEE THAT IS WHY NO ARRANGEMENT WAS MADE FOR PROSECUTION OF THE APPEAL. SINCE EFFECTIVE OPPORTUNITY OF HEARING HAS BEEN DENIED HE MADE A P RAYER THAT AN OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE. 3. ON THE OTHER HAND THE LD.DR RELIED ON THE ORD ER OF THE TRIBUNAL. 4. AFTER CONSIDERING THE RIVAL SUBMISSIONS WE ARE SATISFIED THAT THE ASSESSEE COULD NOT ATTEND THE PROCEEDINGS BECAUSE O F NON SERVICE OF 2 NOTICE AND THEREFORE HAS BEEN DENIED AN OPPORTUNI TY OF HEARING. WE THEREFORE IN THE INTERESTS OF JUSTICE RECALL THE ORDER OF THE TRIBUNAL IN I.T.A.NO.6642/MUM/08. THE REGISTRY IS DIRECTED TO F IX THE HEARING OF THE APPEAL ON 13-10-2010. THE ASSESSEE SHOULD TAKE NOTICE FROM THIS ORDER ITSELF AS NO SEPARATE NOTICE WILL BE ISSUED. 5. IN THE RESULT MISCELLANEOUS APPLICATION IS ALLO WED. ORDER PRONOUNCED ON THIS 27 TH DAY OF AUGUST 2010. SD/- SD/- (D.K.AGARWAL) (T.R.SOOD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI:27 TH AUGUST 2010. P/-*