KENT TRADING AGENCIES P. LTD, V. ITO 8(2)-2,

MA 177/MUM/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6703 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-07-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2007-2008
• Appeal Filed On: 21-03-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: M P MEHWAK
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH D : MUMBAI BEFORE SHRI N. V. VASUDEVAN, J.M. AND SHRI T. R. SO OD, A.M. MA NO.177/MUM/2011 ARISING OUT OF ITA NO.5788/MUM/2009 ASSESSMENT YEAR: 2007-08 M/S. KENT TRADING AGENCIES PVT. LTD. LOK BHAVAN, LOK BHARATI COMPLEX, MAROL MAROSHI ROAD, ANDHERI (E), MUMBAI-400 059 PAN NO: AAACK 6570 A VS THE ITO 8(2) - 2 AAYAKAR BHAVAN, M.K. ROAD, MUMBAI (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI M. P. MEHWAK RESPONDENT BY : SHRI R. K. GUPTA ORDER PER T.R. SOOD (AM) : THIS MISCELLANEOUS APPLICATION FILED BY THE ASSES SEE IS DIRECTED AGAINST THE ORDER DATED 04.01.2011 PASSED BY THE TR IBUNAL IN ITA NO.5788/MUM/2009 FOR THE ASSESSMENT YEAR 2007-08. 2. THROUGH THIS MISCELLANEOUS APPLICATION THE ASSES SEE HAS SOUGHT RECALLING OF THE ORDER PASSED BY THE TRIBUNAL IN IT A NO.5788/MUM/2009, THROUGH WHICH THE ASSESSEES APPEAL HAS BEEN DISMIS SED FOR NON PROSECUTION. THE LEARNED COUNSEL FOR THE ASSESSEE S UBMITTED THAT WHEN APPEAL WAS ORIGINALLY FIXED ON 11.06.2010, THE BENC H DID NOT FUNCTION AT THAT TIME. HE REFERRED TO THE COPY OF THE NOTICE FIXING THE APPEAL FOR 11.06.2010. M.A. NO: 177/M/2011 M/S. KENT TRADING AGENCIES PVT. LTD. 2 LATER ON, NO NOTICE WAS EVER ISSUED. SINCE THE ASSE SSEE HAS BEEN DENIED AN OPPORTUNITY OF BEING HEARD, THEREFORE, THE APPEAL M AY BE RECALLED. 3. ON THE OTHER HAND, THE LD. DR SUPPORTED THE ORDE R OF THE TRIBUNAL. 4. AFTER CONSIDERING THE RIVAL SUBMISSIONS WE FIND THAT THE ASSESSEE HAS NOT BEEN SERVED PROPER NOTICE AND, THEREFORE, ASSES SEE HAS BEEN DENIED THE OPPORTUNITY OF BEING HEARD. THEREFORE, WE RECALL OU R ORDER IN ITA NO.5788/MUM/2009 AND DIRECT THE REGISTRY TO FIX THE APPEAL FOR HEARING ON 22.09.2011. THE ASSESSEE SHALL TAKE NOTICE FROM THI S ORDER ITSELF. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 1 ST JULY, 2011 SD/- SD/- (N. V. VASUDEVAN) (T. R. SOO D) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DT: 01/07/2011 COPY FORWARDED TO : 1. THE APPELLANT, 2. THE RESPONDENT, 3. THE C.I.T. 4. CIT (A) 5. THE DR, D - BENCH, ITAT, MUMBAI //TRUE COPY// BY ORDER ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI ROSHANI