SINGER INDIA LTD, v. JCIT SP RG-34,

MA 22/MUM/2010 | 1998-1999
Pronouncement Date: 28-05-2010 | Result: Allowed

Appeal Details

RSA Number 2219924 RSA 2010
Assessee PAN AAACS8418H
Bench Mumbai
Appeal Number MA 22/MUM/2010
Duration Of Justice 4 month(s) 13 day(s)
Appellant SINGER INDIA LTD,
Respondent JCIT SP RG-34,
Appeal Type Miscellaneous Application
Pronouncement Date 28-05-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted G
Tribunal Order Date 28-05-2010
Assessment Year 1998-1999
Appeal Filed On 14-01-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH G MUMBAI BEFORE SHRI D. K. AGARWAL JM AND SHRI T.R. SOOD AM M.A. NO.22/MUM/2010 (ARISING OUT OF I.T.A.NO.8695/MUM/2004) ASSESSMENT YEAR : 1998-99 M/S. SINGER INDIA LTD. SHOP NO. 12 PEARL CENTRE 15/16 SENAPATI BAPAT MARG DADAR (W) MUMBAI 400 028. PAN: AAACS 8418 H VS. THE JT. COMMISSIONER OF INCOME-TAX RANGE 34 AAYAKAR BHAVAN M.K. ROAD MUMBAI (APPLICANT) (RESPONDENT) APPLICANT BY BY : SHRI SUNIL BHANDARI RESPONDENT BY : SHRI AARSO PRASAD O R D E R PER T.R. SOOD AM: BY THIS MISCELLANEOUS APPLICATION ASSESSEE HAS SOU GHT RECALLING THE ORDER OF THE TRIBUNAL DATED 9 TH OCTOBER 2007 PASSED IN ITA NO. 8695/MUM/2004 THROUGH WHICH THE APPEAL OF THE ASSESSEE WAS DISMIS SED IN LIMINE FOR WANT OF PROSECUTION. 2. IT WAS POINTED OUT BY THE LEARNED COUNSEL FOR TH E ASSESSEE THAT THE INTIMATION FIXING THE APPEAL FOR HEARING WAS NOT RE CEIVED BY THE APPLICANT. IT IS ALSO SUBMITTED THAT THE NON-APPEARANCE WAS NOT DUE TO ANY NEGLIGENCE ON THE THEIR PART. SINCE EFFECTIVE OPPORTUNITY OF HEARING HAS BEEN DEN IED IT WAS PRAYED THAT ORDER OF THE TRIBUNAL MAY BE RECALLED FOR FRESH HEARING. 3. ON THE OTHER HAND THE LEARNED DEPARTMENTAL REPR ESENTATIVE OPPOSED THE SUBMISSION. 4. AFTER CONSIDERING THE RIVAL SUBMISSIONS WE ARE S ATISFIED THAT THE ASSESSEE COULD NOT MAKE REPRESENTATION BECAUSE OF THE REASON S WHICH HAVE BEEN SATISFACTORILY EXPLAINED. THEREFORE WE RECALL OUR ORDER DATED 09.10.2007 AND DIRECT THE REGISTRY TO FIX THE HEARING OF THE APPEA L ON 15TH JULY 2010. THE MANO.22/MUM/10 M/S.SINGER INDIA LTD. 2 ASSESSEE SHALL TAKE NOTICE FROM THIS ORDER ITSELF A S NO SEPARATE NOTICE WOULD BE ISSUED. 5. IN THE RESULT THE MISCELLANEOUS APPLICATION IS ALLOWED. THE ORDER WAS ANNOUNCED IN THE OPEN COURT ON THIS 28 TH DAY OF MAY 2010. SD. SD. (D.K. AGARWAL) (T. R. SOOD) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI DATED THE 28 TH MAY 2010. KN COPY TO: 1. THE ASSESSEE 2. THE REVENUE 3. THE CIT CITY VII MUMBAI 4. THE CIT(A)-VII MUMBAI 5. THE DR G BENCH MUMBAI BY ORDER /TRUE COPY/ ASST. REGISTRAR ITAT MUMBAI