AMOL PRODUCTS LTD ( NOW AMOL LTD), v. ACIT 2(1),

MA 876/MUM/2009 | 1997-1998
Pronouncement Date: 07-05-2010 | Result: Allowed

Appeal Details

RSA Number 87619924 RSA 2009
Assessee PAN AAACA1041J
Bench Mumbai
Appeal Number MA 876/MUM/2009
Duration Of Justice 4 month(s) 13 day(s)
Appellant AMOL PRODUCTS LTD ( NOW AMOL LTD),
Respondent ACIT 2(1),
Appeal Type Miscellaneous Application
Pronouncement Date 07-05-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 07-05-2010
Assessment Year 1997-1998
Appeal Filed On 24-12-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES A MUMBAI BEFORE SHRI R.S.SYAL AM AND SHRI D.K.AGARWAL JM M.A.NO.876/MUM/2009 (ARISING OUT OF ITA NO.1729/MUM/2007 : ASST.YEAR 19 97-98) M/S.AMAL PRODUCTS LIMITED (NOW AMAL LIMITED) 310-B VEER SAVARKAR MARG OPP : INDIA UNITED MILLS NEAR PRABHADEVI TELEPHONE EXCHANGE DADAR (WEST) MUMBAI 400 028. PA NO.AAACA1041J. VS. THE DY.COMMISSIONER OF INCOME-TAX CIRCLE 2(1) MUMBAI. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI PRASHANT APTE RESPONDENT BY : SHRI B.K.SINGH O R D E R PER R.S.SYAL (AM) : THIS MISCELLANEOUS APPLICATION U/S.254(2) OF THE IN COME-TAX ACT 1961 HAS BEEN MOVED BY THE ASSESSEE PRAYING FOR THE RECALLIN G OF THE EX PARTE ORDER OF THE TRIBUNAL DATED 09.01.2009 IN ITA NO.1729/MUM/2007. THE LEARNED COUNSEL FOR THE ASSESSEE STATED THAT THE TRIBUNAL HAS DISMISSED THE APPEAL OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. THE LEARNED COUNSEL FURTHE R CONTENDED THAT THE ASSESSEE HAS CHANGED ITS ADDRESS DUE TO WHICH THE N OTICE OF HEARING WAS NOT SERVED ON THE ASSESSEE. RESULTANTLY THE ASSESSEE COULD NO T APPEAR BEFORE THE TRIBUNAL ON THE DATE OF HEARING OR MOVE ANY APPLICATION FOR ADJ OURNMENT. IN SUPPORT OF THESE SUBMISSION AN AFFIDAVIT OF SH. GHANSHYAM R PAREKH THE DIRECTOR OF THE ASSESSEE COMPANY HAS BEEN FILED. THE LEARNED D.R. DID NOT RA ISE 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 10.06.2010. MA NO.876/MUM/2009 M/S.AMAL PRODUCTS LIMITED. 2 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. 3. IN THE RESULT THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED ON THIS 7 TH DAY OF MAY 2010. SD/- SD/- ( D.K.AGARWAL ) ( R.S.SYAL ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI : 7 TH MAY 2010. DEVDAS* COPY TO : 1. THE APPLICANT. 2. THE RESPONDENT. 3. THE CIT CONCERNED 4. THE CIT(A) - II MUMBAI. 5. THE DR/ITAT MUMBAI. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR ITAT MUMBAI. MA NO.876/MUM/2009 M/S.AMAL PRODUCTS LIMITED. 3 DATE INITIAL 1. DRAFT DICTATED ON 07 .0 5 .2010 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 07 .0 5 .2010 SR.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 SR.PS 7. FILE SENT TO THE BENCH CLERK SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 9. DATE OF DISPATCH OF ORDER. *