M/S. G.G.AUTOMOTIVE GEARS LTD., V. ITO 2(1)(4),

MA 130/MUM/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8212 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 2 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-05-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2001-2002
• Appeal Filed On: 25-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AFIQ AHMED
• Assessee Lawyers: MRS SANJUKTA CHA UDHARY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, G, MUMBAI BEFORE S/SHRI DINESH KUMAR AGARWAL (JM) AND SHRI RAJENDRA SINGH (A.M ) M.A. NO. 130/MUM/2011 ARISING OUT OF ITA NO. 5019/MUM/2009 (ASSESSMENT YEAR 2001-02) M/S G.G. AUTOMOTIVE GEARS LTD., 20/16, GAJRA HOUSE, IST FLOOR, 57-SCH SEWRI WADALA ROAD # 37, WADALA (W), MUMBAI 400 031. PAN: AACFT 1866E INCOME TAX OFFICER, WARD 2(1)(4), MUMBAI. APPLICANT V/S RESPONDENT DATE OF HEARING :18.5 .2012 DATE OF PRONOUNCEMENT :18.5.2012 APPLICANT BY : MRS. SANJUKTA CHA UDHARY RESPONDENT BY : SHRI AFIQ AHMED O R D E R PER DINESH KUMAR AGARWAL (JM) THIS MISC. APPLICATION FILED BY THE ASSESSEE FOR TH E A.Y. 2001-02 IS DIRECTED AGAINST THE ORDER PASSED BY THE TRIBUNAL I N ITA NO. 5019/MUM/2009 DTD. 19-11-2010. 2. THE APPLICANT IN THE MISC. APPLICATION DTD. 14-2 -2011 SUPPORTED BY AFFIDAVIT OF SHRI RAM S. GAJRA, MANAGING DIRECTOR O F THE COMPANY STATED IN PARA 3 OF THE AFFIDAVIT AS UNDER:- THAT I HAD NOT RECEIVED THE NOTICE OF HEARING AND W HILE LOOKING TO FORM NO. 36, I CAME TO KNOW OUR COMPANY ADDRESS IS NO MORE T HE SAME AS MENTIONED. MA 130/MUM/2011 2 MY CORRECT ADDRESS STANDS AS MENTIONED HEREINABOVE. THE MISTAKE CREPT INTO WAS NOT INTENTIONAL. AS MY C.A. HAD INADVERTENTLY NOT INTIMATED TO ITAT. IT WAS, THEREFORE, SUBMITTED THAT THE EX-PARTE ORDE R PASSED BY THE TRIBUNAL BE RECALLED. 3. AT THE TIME OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE SUBMITS THAT FOR THE REASONS AS MENTIONED IN ASSESSEES MISC. APPLIC ATION SUPPORTED BY AFFIDAVIT, THE EX-PARTE ORDER PASSED BY THE TRIBUNA L BE RECALLED, WHICH WAS NOT SERIOUSLY OBJECTED TO BY THE LD. D.R. 4. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS OF THE RIVAL PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AFTER HA VING SATISFIED ABOUT THE REASONS SUBMITTED BY THE ASSESSEE AND CONSIDERING T HE FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR NON-APPEARANCE OF THE ASSESSEE OR HIS AUTHORIZE D REPRESENTATIVE ON THE DATE OF HEARING AND ACCORDINGLY THE EX-PARTE ORDER DTD. 19-11-2010 PASSED BY THE TRIBUNAL IS RECALLED. PARTIES ARE TO APPEAR WI THOUT WAITING FOR ANY NOTICE ON 12.07.2012. ACCORDINGLY THE MISC. APPLICATION FI LED BY THE ASSESSEE IS ALLOWED. 5. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 18 TH MAY, 2012. SD/- SD/- (RAJENDRA SINGH) (DIN ESH KUMAR AGARWAL) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED 18 TH MAY 2012 RK.: MA 130/MUM/2011 3 COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT -2, MUMBAI 4. CIT(A) III, MUMBAI 5. DR G BENCH 6. GUARD FILE. BY ORDER ASSTT. REGISTRAR, ITAT, MUMBAI