M/S. ACTIS TECHNOLOGIES PVT. LTD., V. ACIT 8(1),

MA 125/MUM/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7018 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-08-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 24-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: MUMBAI BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER AND SHRI R.S. PADVEKAR, JUDICIAL MEMBER MA NO.125/MUM/2011 ARISING OUT OF ITA NO.5357/M/2009 FOR A.Y. 2006-07 M/S. ACTIS TECHNOLOGIES PRIVATE LTD., PLOT NO.A-5, CROSS ROAD B, M.I.D.C., ANDHERI EAST, MUMBAI -400 093 ....... APPLICANT VS ACIT -8(1), AAYAKAR BHAVAN, MUMBAI -400 020 ..... RESPONDENT PAN: AACCA 8778 N APPLICANT BY: SHRI RAJA SINGH RESPONDENT BY: SHRI PARTHASARATHI NAIK DATE OF HEARING: 29.07.2011 DATE OF PRONOUNCEMENT: 05.08.2011 O R D E R PER R.S. PADVEKAR, JM THIS MISC. PETITION IS FILED BY THE ASSESSEE WITH A PRAYER TO RECALL THE ORDER OF THE TRIBUNAL PASSED IN ITS APPEAL BEIN G ITA NO.5357 /MUM/2009 DATED 19.01.2011. 2. WE HAVE PERUSED THE PETITION FILED BY THE ASSESS EE. THE ASSESSEE HAS GIVEN THE SEQUENCE OF THE DATES, HOW T HE CASE WAS PROCEEDING AND IT IS PRAYED THAT THE ASSESSEE HAS M ADE ALL THE COMPLIANCES INCLUDING FILING OF THE PAPER-BOOK AND THAT THE ASSESSEE MAY BE GIVEN OPPORTUNITY OF BEING HEARD IN THE INTE REST OF JUSTICE TO REPRESENT THE CASE. MA 125/MUM/2011 M/S. ACTIS TECHNOLOGIES PRIVATE LTD. 2 3. WE HAVE HEARD THE PARTIES. WE FIND THAT THE AS SESSEES APPEAL BEING ITA NO.5357/MUM/2009 DISPOSED OFF VIDE ORDER DATED 19.01.2011 DISMISSING THE SAME ON THE REASON THAT T HE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. NOW, THE ASSESSEE UNDERTAKES TO PROSECUTE THE APPEAL SERIOUSLY AND AS SESSEES APPLICATION IS SUPPORTED BY AN AFFIDAVIT. WE, ACCO RDINGLY, RECALL THE ORDER IN ITA 5357/MUM/2009 DATED 19.1.2011 AND REST ORE THE APPEAL FOR HEARING ON MERIT. THE REGISTRY IS DIRECTED TO FIX THE DATE OF HEARING OF THE APPEAL ON 18.08.2011 ON MERIT AND NO SEPARAT E NOTICE WILL BE ISSUED TO BOTH THE PARTIES AS THE DATE OF THE HEARI NG OF THE APPEAL IS PRONOUNCED IN THE OPEN COURT AND NOTE OF THE SAME H AS BEEN TAKEN BY BOTH THE PARTIES. 4. IN THE RESULT, ASSESSEES M.A. IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 5TH AUGUST, 2 011. SD/- SD/- ( R.S. SYAL ) ACCOUNTANT MEMBER ( R.S. PADVEKAR ) JUDICIAL MEMBER MUMBAI, DATE: 5TH AUGUST, 2011 COPY TO:- 1) THE APPELLANT. 2) THE RESPONDENT. 3) THE CIT (A)VIII, MUMBAI. 4) THE CIT-VIII, MUMBAI. 5) THE D.R. A BENCH, MUMBAI. BY ORDER / / TRUE COPY / / ASSTT. REGISTRAR I.T.A.T., MUMBAI *CHAVAN MA 125/MUM/2011 M/S. ACTIS TECHNOLOGIES PRIVATE LTD. 3 SR.N. EPISODE OF AN ORDER DATE INITIALS CONCERNED 1 DRAFT DICTATED ON 29.07.2011 SR.PS 2 DRAFT PLACED BEFORE AUTHOR 29.07.2011 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/PS 7 FILE SENT TO THE BENCH CLERK SR.PS/PS 8 DATE ON WHICH FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER