SONAL ROPES P. LTD, v. ITO WD 8(3)(2),

MA 489/MUM/2011 | 2003-2004
Pronouncement Date: 16-03-2010 | Result: Allowed

Appeal Details

RSA Number 48919924 RSA 2011
Assessee PAN AAECS6292F
Bench Mumbai
Appeal Number MA 489/MUM/2011
Appellant SONAL ROPES P. LTD,
Respondent ITO WD 8(3)(2),
Appeal Type Miscellaneous Application
Pronouncement Date 16-03-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted I
Tribunal Order Date 16-03-2010
Assessment Year 2003-2004
Appeal Filed On 28-09-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES I MUMBAI BEFORE S/SHRI D.K.AGARWAL (JM) AND B. RAMAKOTAIAH ( A.M ) MA NO.489/MUM/2011 (ARISING OUR OF ITA NO.2635/MUM/2009) (ASSESSMENT YEAR: 2003-04) SONAL ROPES PVT. LTD. PLOT NO.28/1A VILLAGE DHELU TAKAI ADOSI ROAD OFF. KAROLI PEN KHOPOLI-410203. PAN:AAECS6292F INCOME TAX OFFICER WARD 8(3)(2) AAYAKAR BHAVAN MUMBAI-400 020 APPLICANT V/S RESPONDENT DATE OF HEARING : 16.3.2012 DATE OF PRONOUNCEMENT : 16.3.2012 APPLICANT BY : SHRI SHIVCHARAN GIRK AR RESPONDENT BY: SHRI JITENDRA YADAV. O R D E R PER D.K.AGARWAL (JM) THIS MISC. APPLICATION FILED BY THE ASSESSEE FOR TH E ASSESSMENT YEAR 2003-04 IS DIRECTED AGAINST THE EX -PARTE ORDER DATED 4.3.2010 PASSED BY THE TRIBUNAL IN ITA NO.2635/MUM/2009. 2. THE APPLICANT IN THE MISCELLANEOUS APPLICATION DATED NIL SUPPORTED BY AN AFFIDAVIT OF SHRI SANDEEP ARO RA MA NO.489/MUM/2011 2 DIRECTOR OF THE CO. VIDE PARAGRAPH 2 OF THE AFFI DAVIT STATED ON OATH AS UNDER : . THAT THE REGISTRY HAD SENT THE NOTICE OF HEARI NG TO OUR OLD OFFICE AT 2NE LAXMI INDUSTRIAL ESTATE N EW LINK ROAD ANDHERI (W) MUMBAI-400053. HOWEVER WE HAD SHIFTED OUR ADDRESS TO PLOT NO.28/1A VILLAG E DHELU TAKAI ADOSI ROAD OFF. KAROLI PEN KHOPOLI- 410203. ON ACCOUNT OF THIS FACT WE DID NOT RECEIV E THE NOTICE OF HEARING SENT BY THE REGISTRY AND WE COUL D NOT ATTEND THE HEARING ON THE APPOINTED DAY. 3. AT THE TIME OF HEARING THE REPRESENTATIVE OF T HE ASSESSEE-COMPANY SEEKS ADJOURNMENT WHICH WAS REJEC TED BY THE BENCH AND IT WAS DECIDED TO DISPOSE OF THE M ATTER ON MERITS AFTER HEARING THE LD. DR WHO HAS NOT SERIOUS LY OBJECTED TO THE RECALLING OF THE ORDER. 4. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS OF THE RIVAL PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AFTER HAVING SATISFIED ABOUT THE REASONS SUBMITTED BY THE ASSESSEE AND CONSIDERING THE FACTS AND CIRCUMSTANCE S OF THE CASE WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR NON-APPEARANCE OF THE ASSESSEE OR HIS AUTHORIZED REPRESENTATIVE ON THE DATE OF HEARING AND ACCORDING LY THE EX- PARTE ORDER DATED 4.3.2010 PASSED BY THE TRIBUNAL I S RECALLED. PARTIES ARE TO APPEAR WITHOUT WAITING FOR ANY NOTICE ON 4.6.2012. MA NO.489/MUM/2011 3 5. IN THE RESULT THE MISC. APPLICATION STANDS ALL OWED. ORDER PRONOUNCED IN THE OPEN COURT ON 16.3.2012. SD SD (B. RAMAKOTAIAH) (D .K.AGARWAL) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI DATED 16 TH MARCH 2012 SRL: COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT CONCERNED 4. CIT(A) CONCERNED 5. DR CONCERNED BENCH 6. GUARD FILE. BY ORDER TRUE COPY ASSTT. REGISTRAR ITAT MUMBAI