SWABS TEMPAS INDIA P. LTD, v. ITO WD 8(3)(2),

INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH E BEFORE SHRI J.SUDHAKAR REDDY ACCOUNTANT MEMBER AND SHRI V.DURGA RAO JUDICIAL MEMBER MA NO.639(MUM)/2009 (IN ITA NO.2748(MUM)2008) (ASSESSMENT YEAR: 2004-05) M/S.SWABS TAPES INDIA PVT. LTD. 14 VORA INDISTRIAL ESTATE NO.1 NAVGHAR VASAI (E) DIST. THANE PIN CODE 401210 PAN AAHCS2019P APPLICANT VS. THE INCOME TAX OFFICER 8(3)(2) M.K.ROAD MUMBAI-400 020. RESPONDENT APPLICANT BY : SHRI KIRIT SHETH. RESPONDENT BY : SHRI VIRENDRA OJHA. PER V.DURGA RAO JM: THIS MISCELLANEOUS APPLICATION HAS BEEN MOVED BY TH E ASSESSEE U/S 254(2) OF THE INCOME-TAX ACT 1961 PRA YING FOR RECALL OF THE EX-PARTE ORDER OF THE TRIBUNAL DATED 27-7-2009 IN ITA NO.2748(MUM)2008. SHRI NILESH SANGHAVI DIRECT OR OF THE ASSESSEE-COMPANY HAD FILED AN AFFIDAVIT STATING TH AT: 1. ON THE DATE FIXED FOR HEARING OF APPEAL ITA NO.2748/M/2008 I.E. ON 24-7-2007 NO ONE APPEARED ON BEHALF OF THE COMPANY. ACCORDINGLY THE APPEAL FILED BY THE COMPANY MA 639(MUM)/2009 PAGE 2 OF 4 WAS TREATED AS UNADMITTED AND WAS DISMISSED IN LIMINE. 2. THE NOTICE FIXING HEARING OF APPEAL BEFORE THE HONBLE E BENCH ITAT WAS RECEIVED BY THE COMPANY. HOWEVER DUE TO SOME MISTAKE ON THE PART OF THE CONCERNED STAFF THE NOTICE WAS DELIVERED TO OUR AUTHORIZED REPRESENTATIVE SHRI KIRIT SHETH CHARTERED ACCOUNTANT. 3. WE SINCERELY REGRET THIS LAPSE ON OUR PART. 4. IMMEDIATELY ON RECEIPT OF THE ORDER DATED 27-7- 2009 OF THE HONBLE E BENCH ITAT THE COMPANY MOVED PETITION FOR RESTORATION OF APPEAL FOR THE KIND CONSIDERATION OF THE HONBLE BENCH. 5. IN VARIOUS PROCEEDINGS BEFORE THE AUTHORITIES BELOW THE COMPANY WAS VERY PROMPT AND REGULAR IN RESPONDING TO THE NOTICES ISSUED FROM TIME TO TIME. 6. THE COMPANY HAD FILED THE APPEAL BEFORE THE HONBLE ITAT WITH A SERIOUS INTENT AND ALWAYS WANTED TO PURSUE THE APPEAL VERY SERIOUSLY. 7. THE NON-ATTENDANCE BEFORE THE HONBLE BENCH ON 24-7-2009 WAS DUE TO SOME BONAFIDE LAPSE AND NOT DUE TO ANY LACK OF INTEREST IN PURSUING THE APPEAL. MA 639(MUM)/2009 PAGE 3 OF 4 LEARNED DR DID NOT RAISE SERIOUS OBJECTION TO THE S UBMISSIONS MADE BY THE ASSESSEE IN THE AFFIDAVIT. 2. WE HAVE HEARD BOTH SIDES. WE ARE SATISFIED WITH THE REASONS FOR ASSESSEES ABSENCE AT THE TIME OF HEARI NG OF THE APPEAL. WE THEREFORE RECALL THE IMPUGNED ORDER AND DIRECT THE REGISTRY TO FIX THE CASE FOR HEARING ON 21-1-2010. NO SEPARATE NOTICE NEEDS TO BE SENT TO THE ASSESSEE AS THE PRON OUNCEMENT TO THIS EFFECT WAS MADE IN THE OPEN COURT AND THE PART IES HAVE WAIVED THEIR RIGHT TO SEPARATE NOTICE. 3. IN THE RESULT MISCELLANEOUS APPLICATION IS ALLO WED. ORDER PRONOUNCED IN OPEN COURT ON 11 TH JANUARY 2010. SD/- SD/- (J.SUDHAKAR REDDY) (V. DURGA R AO) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI : D A T E D: 11 TH JANUARY 2010 . EKS* COPY TO:- 1. THE APPELLANT 2. THE RESPONDENT 3. CIT- CONCERNED 4. CIT(A)- CONCERNED 5. DEPARTMENTAL REPRESENTATIVE E BENCH BY ORDER / / TRUE COPY / / ASST REGISTRAR ITAT MUMBAI MA 639(MUM)/2009 PAGE 4 OF 4 DATE INITIALS DRAFT DICTATED ON SR.PS DRAFT PLACED BEFORE AUTHOR SR.PS DRAFT PROPOSED & PLACED BEFORE SECOND MEMBER JM/AM DRAFT DISCUSSED & APPROVED BY SECOND MEMBER JM/AM APPROVED DRAFT COMES TO SR.PS SR.PS KEPT FOR PRONOUNCEMENT ON SR.PS FILE SENT TO BENCH CLERK SR.PS DATE ON WHICH FILE GOES TO THE HEAD CLERK DATE OF DISPATCH OF ORDER.