BAS YUNHI FILM CO, V. ACIT 15(1),

MA 160/MUM/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7013 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-08-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2003-2004
• Appeal Filed On: 14-03-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: MUMBAI BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER AND SHRI R.S. PADVEKAR, JUDICIAL MEMBER MA NO.160/MUM/2011 ARISING OUT OF ITA NO.4373/M/2007 FOR A.Y. 2003-04 M/S. BAS YUNHI FILM CO., MOHMADI MANZIL, 2ND FLOOR, 156, S.V. ROAD, KHAR (W), MUMBAI -400 052 ....... APPLICANT VS ACIT -15(1), MUMBAI ..... RESPONDENT PAN: AAFFB 6619 K APPLICANT BY: SHRI SATISH R. MODY 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 PASSED BY THE TRIBUNAL IN ITS APPEAL BEIN G ITA NO.4373 /MUM/2007 DATED 12.06.2009 DISMISSING THE APPEAL. 2. THE ASSESSEE IS ASSESSED IN STATUS AS AOP. IT I S STATED IN THE PETITION THAT NO NOTICE FIXING THE HEARING HAS BEEN SERVED ON THE ASSESSEE. BUT, AT THE SAME TIME, IT IS FURTHER STA TED THAT DUE TO THE CHANGE IN THE ADDRESS, THE ASSESSEE HAS NOT RECEIVE D THE NOTICE. IT IS PRAYED THAT THE ORDER MAY BE RECALLED AND ASSESSEE MAY BE GIVEN AN OPPORTUNITY OF BEING HEARD. MA 160/MUM/2011 M/S. BAS YUNHI FILM CO. 2 3. WE HAVE HEARD THE PARTIES. FROM THE RECORD WE FIND THAT THE BENCH WAS DIRECTED TO ISSUE THE NOTICE TO THE ASSES SEE BY RPAD AND THE CASE WAS FIXED ON 5.5.2009, AS THE BENCH DID NO T FUNCTION ON THAT DAY THE CASE WAS ADJOURNED TO 27.6.2009 AND NOTICE WAS GIVEN THROUGH THE NOTICE BOARD. IN FACT, IT IS A RESPONS IBILITY OF THE ASSESSEE TO FOLLOW-UP THE DATES IN THE COURTS AND THERE IS N O PROVISION TO GIVE NOTICE TO THE ASSESSEE AGAIN AND AGAIN. AT THE SAM E TIME, WE FIND THAT THE TRIBUNAL HAS NOT DISPOSED OFF THE APPEAL ON MER IT. WE, THEREFORE, CONSIDER IT FIT TO RESTORE THE APPEAL FOR DECIDING THE SAME ON MERIT. ACCORDINGLY, WE RECALL THE ORDER IN ITA NO.4373/MUM /2007 DATED 12.06.2009 AND RESTORE THE APPEAL FOR HEARING. THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 18.08.201 1 AND NO SEPARATE NOTICES WILL BE ISSUED TO BOTH THE PARTIES AS THE D ATE IS INFORMED IN THE OPEN COURT. 4. IN THE RESULT, ASSESSEES M.A. IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS DAY OF 5 TH AUGUST 2011. 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)XV, MUMBAI. 4) THE CIT-CITY-15, MUMBAI. 5) THE D.R. B BENCH, MUMBAI. BY ORDER / / TRUE COPY / / ASSTT. REGISTRAR I.T.A.T., MUMBAI *CHAVAN MA 160/MUM/2011 M/S. BAS YUNHI FILM CO. 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