TRINTY ENGINEERS P. LTD, MUMBAI V. ACIT 2(3), MUMBAI

ITA 3670/MUM/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 49199 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 1 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-06-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: J
• Assessment Year: 2005-2006
• Appeal Filed On: 07-05-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T D SINGH
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH J, MUMBAI BEFORE SHRI PRAMOD KUMAR, A.M. AND SHRI V. DURGA R AO, J.M. ITA NO. 3670/MUM/2010 ASSESSMENT YEAR: 2005-06 TRINITY ENGINEERS PVT. LTD., APPELLANT C/O IDEAL APPLIANCES CO. PVT. LTD., 1117, 11 TH FLOOR, MAKER CHAMBERS 5, NARIMAN POINT, MUMBAI 400 021. (PAN AAACT 0262C) VS. ASSTT. COMMISSIONER OF INCOME-TAX, RESPONDENT CIRCLE 2(3), AAYAKAR BHAVAN, M.K. ROAD, MUMBAI 400 020. APPELLANT BY : MR. PARAS SAVLA RESPONDENT BY : MR. T.D. SINGH . ORDER PER V. DURGA RAO, J.M.: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGA INST THE ORDER OF CIT(A)- 6, MUMBAI, PASSED ON 01/12/2009 FOR THE ASSESSMENT YEAR 2005-06. 2. THE PRELIMINARY CONTENTION OF THE ASSESSEE IS TH AT THE CIT(A) PASSED EX-PARTE ORDER WITHOUT APPRECIATING THE FACT THAT THE ASSESSEE COMPANY HAD INFORMED THE NEW COMMUNICATION ADDRESS WHERE AS ALL THE NOTICES WERE SENT AT WRONG ADDRESS, HENCE, THE ASSESSEE COULD NOT ATTEND, BEFORE THE CIT(A) ON THE APPOINTED DATE, TH EREFORE, THE EX- PARTE ORDER MAY BE SET ASIDE. TO THIS EFFECT, THE L EARNED COUNSEL FOR THE ASSESSEE HAD INVITED OUR ATTENTION TO PAGE 65 O F THE PAPER BOOK, WHICH IS THE LETTER ADDRESSED TO CIT(A)-XXX, MUMBAI DATED 21/01/2009 INTIMATING THE CHANGE OF ADDRESS AND REQ UESTED TO SEND ITA NO. 3670/2010 TRINITY ENGINEERS PVT. LTD. 2 THE NOTICE OF HEARING TO THE CHANGE OF ADDRESS. THE LEARNED COUNSEL FOR THE ASSESSEE, T HEREFORE, REQUESTED THAT THE MATTER MAY BE RESTORE D TO THE FILE OF THE CIT(A) TO DECIDE THE ISSUES ON MERIT. T HE LEARNED DR AGREED WITH THE SUBMISSIONS OF THE ASSESSEE. 3. AFTER HEARING THE LEARNED REPRESENTATIVES OF THE PARTIES AND PERUSING THE RECORD, WE ARE OF THE VIEW THAT THE AS SESSEE IS PREVENTED BY SUFFICIENT REASON FOR NON-COMPLIANCE WITH THE NO TICES ISSUED BY THE CIT(A) FOR HEARING OF THE APPEAL BEFORE HIM. THEREF ORE, IN THE INTEREST OF JUSTICE, WE RESTORE THE MATTER BACK TO THE FILE OF THE CIT(A) TO DECIDE THE ISSUES ON MERIT AND IN ACCORDANCE WITH LAW AFTE R PROVIDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESS EE. 4. SINCE WE REMITTED THE MATTER TO THE FILE OF CIT (A), THE GROUNDS RAISED BEFORE US ARE NOT REQUIRED TO BE ADJUDICATED BY US. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 23/06/2011. (PRAMOD KUMAR) (V. DURGA RAO) ACCOUNTANT MEMBER JUDI CIAL MEMBER MUMBAI, DATED: 23 RD JUNE, 2011 KV ITA NO. 3670/2010 TRINITY ENGINEERS PVT. LTD. 3 COPY TO:- 1) THE APPELLANT. 2) THE RESPONDENT. 3) THE CIT (A) CONCERNED. 4) THE CIT CONCERNED. 5) THE DEPARTMENTAL REPRESENTATIVE, J BENCH, I.T .A.T., MUMBAI. BY ORDER //TRUE COPY// ASST. REGISTRAR, I.T.A.T., MUMBAI.