M/s. Kingston Threads Pvt.Ltd., Baroda V. The ACIT.,Circle-1(1), Baroda

MA 136/AHD/2009

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4335 (ITAT-AHMEDABAD)
• Duration Of Justice: 10 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-03-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2004-2005
• Appeal Filed On: 21-04-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLLATE TRIBUNAL AHMEDABAD BENCHES D, AHMEDABAD BEFORE S/ SHRI MAHAVIR SINGH , JUDICIAL MEMBER, & SH RI D.C.AGARWAL , ACCOUNTANT MEMBER M.A.NO.136/AHD/2009 (ARISING OUT ITA NO.137/AHD/2008 ASSESSMENT YEAR: 2004-05 DATE OF HEARING: 12.3.10 DRAFTED: 12.3.10 M/S. KINGSTON THREADS PVT. LTD. 102 KUNJ SOCIETY, ALKAPURI, BARODA-390007 PAN NO.AABCK5828L VS. THE ASST. COMMISSIONER OF INCOME-TAX, CIRCLE-1(1), VADODARA (APPELLANT) (RESPONDENT) (ORIGINAL APPELLANT) (ORIGINAL RESPONDENT) APPELLANT BY : SHRI J.P.SHAH, AR RESPONDENT B Y: SHRI GOVIND SINGHAL,DR ORDER PER MAHAVIR SINGH, J.M. BY WAY OF THIS MISCELLANEOUS APPLICATION (MA), THE ASSESSEE HAS REQUESTED FOR RE-CALLING OF THE EX PARTE ORDER PASS ED BY THE TRIBUNAL BY APPLYING THE DECISION OF MULTIPLAN (INDIA) (P) LTD. 38 ITD 320 IN ITA NO.137/AHD/2008 DATED 26-12-2008. THE ASSESSEE HAS REQUESTED THAT THE APPELLATE ORDER WAS PASSED WITHOUT HEARING THE ASSESSEE AND THEREFORE R EQUESTED FOR RE-CALLING OF THE ORDER. THE ASSESSEE HAS SUBMITTED BY HIS MA PETITIO N IN PARA-2 , WHICH READS AS UNDER:- 2. THE FACT OF THE MATTER IS THAT THE APPELLANT HA D SOLD THE OFFICE PREMISES, THE ADDRESS OF WHICH WAS GIVEN TO THE REGISTRY AND BY SHEER INADVERTENCE NEW ADDRESS OF THE APPELLANT AS TO WHERE FUTURE COR RESPONDENCE SHOULD BE MADE WAS NOT GIVEN. THE APPELLANT IS EXTREMELY S ORRY FOR THIS UNINTENTIONAL LAPSE ON ITS PART. THE NEW ADDRESS WH ERE ANY FUTURE CORRESPONDENCE CAN BE MADE IS AS UNDER:- M/S. KINGSTON THREADS PVT. LTD. 102, KUNJ SOCIETY, ALKAPURI, BARODA 390 007 2 2. WE FIND FROM THE ABOVE SUBMISSIONS THAT THE ASSE SSEES COUNSEL THAT ASSESSEE HAS CHANGED TO NEW ADDRESS AND COULD NOT B E INTIMATED TO THE RGISTRY. WE FIND THAT THIS IS A MISTAKE DUE TO INADVERTENCE. ACCORDINGLY, IN THE INTEREST OF NATURAL JUSTICE, WE RE-CALL THE ORDER. THE REGISTRY IS DIRECTED TO FIX THE APPEAL IN DUE COURSE. 3. IN THE RESULT, ASSESSEES MA IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 12/03/2010. SD/- SD/- ( D.C.AGARWAL ) ( MAHAVIR SINGH ) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE: AHMEDABAD. DATE : 12/03/2010 DKP* COPY OF THE ORDER FORWARDED TO :- 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A)-I, BARODA 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE (IN DUPLICATE) BY ORDER, /TRUE COPY/ DR / AR, ITAT, AHMEDABAD