I.T.O.-9(3)(4), V. RANJIT HLDING PVT LTD,

MA 144/MUM/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7270 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-10-2011
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 15-07-2011
• Assessment Year: 1998-1999
• Appeal Filed On: 08-03-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PA RTHASARATHY NAIK
• Assessee Lawyers: DEEPAK PADACHH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES D, MUMBAI BEFORE SHRI R.S. SYAL (A.M.) AND SHRI R.S. PADVEKAR (J.M.) M.A. NO.144/MUM/2011 (ARISING OUT OF ITA NO.4103/MUM/2004) ASSESSMENT YEAR : 1998-99 INCOME TAX OFFICER 9(3)(4) ROOM NO.255, 2ND FLOOR, AAYAKAR BHAVAN, MK ROAD, MUMBAI 400020 VS. M/S RANJIT HOLDINGS PVT. LIMITED, 45 MANDHAN MANOR, W WING, MOGHUL LANE, MATUNGA ROAD(W) MUMBAI 400 016 PAN AAACP 3324 K (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI PARTHASARATHY NAIK, DR RESPONDENT BY : SHRI DEEPAK PADACHH, DATE OF HEARING: 23/09/2011 DATE OF PRONOUNCEMENT: 28/10/2011 O R D E R PEP R.S. PADVEKAR, (J.M) THIS MISCELLANEOUS APPLICATION IS FILED BY THE REVE NUE STATING THAT THE REVENUES APPEAL BEING ITA NO.4103/MUM/2004 WAS DIS MISSED BY THE TRIBUNAL ON THE REASON THAT THE DEPARTMENT COULD NO T SERVE THE NOTICE UPON THE ASSESSEE. IT IS HOWEVER STATED IN THE APPLICATI ON THAT THE ASSESSEES MISCELLANEOUS APPLICATION NO.216/MUM/2008 WAS ALLOW ED. IT IS FURTHER STATED THAT THERE WAS A CHANGE IN THE ADDRESS OF TH E ASSESSEE AND HENCE NOTICE COULD NOT BE SERVED. IT IS PLEADED THAT THE ORDER IN ITA NO.4103/MUM/2004 DATED 27.6.2007 MAY BE RECALLED AN D APPEAL MAY BE RESTORED FOR HEARING ON MERIT. 2. WE HAVE HEARD THE PARTIES AND PERUSED THE RECORD . WE FIND THAT THE REVENUES APPEAL WAS DISMISSED AS REVENUE FAILED TO SERVE THE NOTICE. NOW THE ASSESSEE HAS APPEARED THROUGH HIS COUNSEL. WE, THEREFORE, RECALL THE M.A. NO.144/MUM/2011 (ITA 4103/MUM/2004) RANJIT HOLDINGS P LTD MUMBAI 2 ORDER OF THE TRIBUNAL IN ITA NO.4103/MUM/2004 DATED 27.6.2007 AND RESTORE THE APPEAL FOR HEARING ON MERIT. THE REVENU ES APPEAL IS FIXED FOR HEARING ON 16.11.2011. NO SEPARATE NOTICE WILL BE I SSUED TO BOTH THE PARTIES AS DATE OF HEARING OF THE APPEAL IS PRONOUNCED IN T HE OPEN COURT. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY REVENUE IS ALLOWED. ORDER PRONOUNCED ON THIS DAY OF 28 TH OCTOBER, 2011. SD/- (R.S. SYAL) ACCOUNTANT MEMBER SD/- (R.S. PADVEKAR) JUDICIAL MEMBER MUMBAI, DATED 28-10-2011 VNODAN/SPS COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT (A) CONCERNED 4. THE CIT CONCERNED 5. DEPARTMENTAL REPRESENTATIVE, BENCH D MUMBAI //TRUE COPY// BY ORDER ASSTT. REGISTRAR, ITAT, MUMBAI M.A. NO.144/MUM/2011 (ITA 4103/MUM/2004) RANJIT HOLDINGS P LTD MUMBAI 3 SR.N. EPISODE OF AN ORDER DATE INITIALS CONCERNED 1 DRAFT DICTATED ON 23.10.2011 SR.PS 2 DRAFT PLACED BEFORE AUTHOR 24.10.2011 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