Smt. Radhika R.Desai, Mumbai V. The Dy.CIT.,Cent.Circle-1, Baroda

MA 178/AHD/2009

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4329 (ITAT-AHMEDABAD)
• Duration Of Justice: 9 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-03-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 28-05-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NEETA SHAH
• Assessee Lawyers: G P MEHTA
• Keywords: Block assessment

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL : A BENCH : AHMEDABAD (BEFORE HONBLE SHRI T.K. SHARMA, J.M. & HONBLE SH RI N.S. SAINI, A.M.) M.A. NO. 178/AHD/2009 (ARISING OUT OF I.T.(S.S.)A. NO. 24/AHD./2006 ASSESSMENT YEAR : BLOCK PERIOD 1.4.1995 TO 19.12.20 01 MS. RADHIKA R. DESAI, MUMBAI -VS.- DEPUTY COMMISSIONER OF INCOME TAX, (PAN : ADXPD 1544 J) CENTRAL CIRCLE-1, BAR ODA (APPLICANT) (R ESPONDENT) APPLICANT BY : SHRI G.P. MEHTA RESPONDENT BY : SMT. NEETA SHAH, SR. D.R. O R D E R PER SHRI T.K. SHARMA, JUDICIAL MEMBER :- THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSESSEE FOR RE-CALLING THE ORDER OF THE TRIBUNAL D ATED 17.10.2008 IN IT(SS)A NO. 24/AHD/2006 FOR THE BLOCK ASSESSMENT PERIOD 1.4.1995 TO 19.12.2 001. 2. IN THE MISCELLANEOUS APPLICATION, IT IS MENTIONE D THAT THE NOTICE OF HEARING OF THE APPEAL WAS NOT RECEIVED BY THE ASSESSEE DUE TO THE FACT TH AT WHEN THE APPEAL WAS FILED BEFORE THE HON'BLE TRIBUNAL IN THE YEAR OF 2006, THE ADDRESS OF THE AS SESSEE WAS AT 12, PUSHPA VIHAR, OPP. RAMSAHAY PANDEY CHAWAL, COLABA, MUMBAI AND SUBSEQUE NTLY IT WAS CHANGED AND INFORMED TO THE REGISTRY OF ITAT VIDE LETTER DATED 06.08.2007 T O SEND ALL COMMUNICATIONS TO THE NAME OF ASSESSEE, C/O. M/S. G.P. MEHTA & CO., C.AS, 807, TU LSIANI CHAMBERS. 212, NARIMAN POINT, MUMBAI-400021 AND IN THE YEAR 2008, WHEN THE APPEAL WAS FIXED FOR HEARING, THE NOTICE OF HEARING WAS NOT RECEIVED BY THE ASSESSEE AS IT WAS SENT TO THE PREVIOUS ADDRESS. IN THESE CIRCUMSTANCES, A REQUEST WAS MADE THAT TRIBUNAL MAY RECALL ITS ORDER AND A FRESH DATE MAY RE-FIX THE APPEAL. 3. ON THE OTHER HAND, SMT. NEETA SHAH, SR. D.R. APP EARING ON BEHALF OF DEPARTMENT COULD NOT CONTROVERT THE AFORESAID SUBMISSION OF THE LD. COUNSEL OF THE ASSESSEE. 4. WE HAVE CAREFULLY GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. IT IS TRUE THAT DUE TO CHANGE OF ADDRESS, THE ASSESSEE COULD NOT RECEIVE T HE NOTICE OF HEARING AND WAS UNABLE TO ATTEND THE DATE OF HEARING, I.E. ON 17.10.2008, WHICH RESU LTED IN DISMISSING THE APPEAL OF THE ASSESSEE FOLLOWING THE DECISION OF HON'BLE ITAT, DELHI IN TH E CASE OF CIT VS.- MULTIPLAN INDIA LTD. [38 2 M.A. NO. 178/AHD/2009 I.T.D. 320 (DELHI)]. ADMITTEDLY, THE HON'BLE TRIBUN AL HAS NOT PASSED A SPEAKING ORDER. IN VIEW OF THIS, WE RE-CALL OUR ORDER DATED 17.10.2008 IN IT(S S)A NO. 24/AHD/2006 AND DIRECT THE REGISTRY TO FIX THE APPEAL ON 15.04.2010. THE DATE OF HEARI NG WAS INFORMED TO BOTH THE SIDES. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. THE ORDER PRONOUNCED IN THE COURT ON 12.03.2010 SD/- SD/- (N.S. SAINI) (T.K. SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 12 / 03 / 2010 COPY OF THE ORDER IS FORWARDED TO : 1) THE ASSESSEE (2) THE RESPONDENT 3) CIT(A) CONCERNED, (4) CIT CONCERNED,(5) D.R., ITAT, AHMEDABAD. TRUE COPY BY ORDER DEPUTY REGISTRAR, ITAT, AHMEDABAD LAHA/SR.P.S.