VALIA CHEMICALS P. LTD, v. ITO WD 2(3)(4),

MA 50/MUM/2010 | 2000-2001
Pronouncement Date: 05-03-2010 | Result: Allowed

Appeal Details

RSA Number 5019924 RSA 2010
Assessee PAN AAACV1474A
Bench Mumbai
Appeal Number MA 50/MUM/2010
Duration Of Justice 1 month(s) 8 day(s)
Appellant VALIA CHEMICALS P. LTD,
Respondent ITO WD 2(3)(4),
Appeal Type Miscellaneous Application
Pronouncement Date 05-03-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted F
Tribunal Order Date 05-03-2010
Assessment Year 2000-2001
Appeal Filed On 27-01-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES F MUMBAI BEFORE SHRI R.S.SYAL AM AND SHRI V.DURGA RAO JM M.A.NOS.48 49 50 & 51/MUM/2010 (ARISING OUT OF ITA NOS.7470 7471 7472 & 7473/MUM /2007) (ASST.YEARS 1998-99 1999-2000 2000-2001 & 2002-20 03) M/S.VALIA CHEMICALS PRIVATE LIMITED VALIA HOUSE D-16/1 TTC INDL. AREA MIDC TURBHE NAVI MUMBAI-400 705. PA NO.AAACV1474A VS. THE INCOME TAX OFFICER WARD 2(3)(4) MUMBAI. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI DHIRENDRA M.SHAH RESPONDENT BY : SHRI MOHAMMAD USMAN O R D E R PER R.S.SYAL (AM) : THESE FOUR MISCELLANEOUS APPLICATION U/S.254(2) OF THE INCOME-TAX ACT 1961 HAVE BEEN MOVED BY THE ASSESSEE PRAYING FOR TH E RECALLING OF THE COMMON EX PARTE ORDER OF THE TRIBUNAL DATED 25 TH MARCH 2009 IN ITA NOS.7470 TO 7473/MUM/2007. THE LEARNED COUNSEL FOR THE ASSESSEE STATED THAT THE TRIBUNAL HAS DISMISSED THE APPEALS OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. THE LEARNED COUNSEL FURTHER CONTENDED THAT THE NOTICE OF HEARIN G WAS NOT SERVED ON THE ASSESSEE DUE TO THE CHANGE OF ADDRESS OF THE ASSES SEE. THE LEARNED D.R. DID NOT RAISE ANY SERIOUS OBJECTION TO IT. 2. WE HAVE HEARD THE RIVAL PARTIES AND PERUSED THE RELEVANT MATERIAL ON RECORD. WE ARE SATISFIED WITH THE REASONS FOR THE ABSENCE O F THE ASSESSEE AT THE TIME WHEN THE APPEAL WAS TAKEN UP FOR HEARING BY THE TRIBUNAL . WE THEREFORE RECALL THE IMPUGNED ORDER AND DIRECT THE REGISTRY TO FIX THIS CASE FOR HEARING ON 19.04.2010. NO SEPARATE NOTICE NEED BE SENT TO THE ASSESSEE AS THE PRONOUNCEMENT TO THIS EFFECT WAS MADE IN THE OPEN COURT AND THE LEARNED A.R. HAS WAIVED HIS RIGHT TO SEPARATE NOTICE. MA NOS.48 TO 51/MUM/2010 M/S.VALIA CHEMICALS PRIVATE LIMITED. 2 3. IN THE RESULT THE MISCELLANEOUS APPLICATIONS AR E ALLOWED. ORDER PRONOUNCED ON THIS 5 TH DAY OF MARCH 2010. SD/- SD/- ( V.DURGA RAO ) ( R.S.SYAL ) JUDICIAL MEMBER ACCOUNTANT ME MBER MUMBAI : 5 TH MARCH 2010. DEVDAS* COPY TO : 1. THE APPLICANT. 2. THE RESPONDENT. 3. THE CIT CONCERNED 4. THE CIT(A) - XXX MUMBAI. 5. THE DR/ITAT MUMBAI. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR ITAT MUMBAI.