VELDIS SALES LTD, V. ACIT RG 7(3),

MA 18/MUM/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3608 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-04-2010
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2003-2004
• Appeal Filed On: 12-01-2010
• Court: TRIBUNAL
• Department Lawyers: RAJNISH ARVIND
• Assessee Lawyers: REEPAL G TRALSHAWALLA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH F BEFORE SHRI N.V. VASUDEVAN (JM) & A.L.GEHLOT (AM) M.A. NO. 18/MUM/2010 ARISING OUT OF I.T.A.NO. 3806/MUM/2007 (ASSESSMENT YEAR : 2003-04 ) M/S. VELDIS SALES LIMITED C/O. SARABHAI CHEMICALS NEW HEAVEN BUILDING 1 ST FLOOR, PARSI PANCHAYAT ROAD, ANDHRI EAST MUMBAI-400 069. VS. ACIT RANGE 7(3) AAYKAR BHAVAN M.K. ROAD MUMBAI-400 020. APPELLANT RESPONDENT PAN/GIR NO. : AAACV9385L ASSESSEE BY : SHRI REEPAL G. TRALSHAWALLA DEPARTMENT BY : SHRI RAJNISH ARVIND ORDER PER N.V. VASUDEVAN, JM :- THE ASSESSEE HAS FILED THIS APPLICATION PRAYING FO R RECALLING THE ORDER DATED 10.10.2007, WHEREBY THE TRIBUNAL DISMIS SED THE ASSESSEES APPEAL FOR NON-PROSECUTION. THE TRIBUNAL DISMISSED THE APPEAL FOR NON- PROSECUTION FOR THE REASON THAT NOTICE SENT TO THE ASSESSEE WAS RETURNED UN-SERVED AND NONE APPEARED FOR THE ASSESSEE WHEN T HE CASE WAS CALLED FOR HEARING. 2. IN THE MISCELLANEOUS APPLICATION, THE ASSESSEE H AS POINTED OUT THAT THERE WAS NO CHANGE OF ADDRESS AND THE ORDER O F THE TRIBUNAL WAS RECEIVED BY THE ASSESSEE AT THE VERY SAME ADDRESS T O WHICH NOTICE OF HEARING WAS SENT BY THE TRIBUNAL. THE ASSESSEE HAS EXPLAINED THAT IT IS NOT AWARE AS TO HOW THE NOTICE SENT BY THE TRIBUNAL WAS RETURNED UN- SERVED. AN AFFIDAVIT OF THE DIRECTOR OF THE ASSESS EE HAS ALSO BEEN FILED IN THIS REGARD. IN THESE CIRCUMSTANCES, WE RECALL THE ORDER DATED 10.10.2007 AND DIRECT THAT THE APPEAL BE LISTED FOR HEARING ON 18.5.2010. THE DATE OF M/S. VELDIS SALES LIMITED 2 HEARING WAS ANNOUNCED IN THE OPEN COURT AND IT WAS INFORMED THAT NO SEPARATE NOTICE OF HEARING WILL BE SENT TO THE ASSE SSEE. 3. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. ORDER HAS BEEN PRONOUNCED ON 30 TH DAY OF APRIL, 2010. SD/- (A.L. GELHOT) ACCOUNTANT MEMBER SD/- (N.V. VASUDEVAN) JUDICIAL MEMBER DATED : 30 TH APRIL, 2010 COPY TO : 1. THE ASSESSEE 2. THE RESPONDENT 3. THE CIT(A)-CONCERNED. 4. THE CIT, CONCERNED. 5. THE DR CONCERNED, MUMBAI 6. GUARD FILE BY ORDER TRUE COPY ASSTT. REGISTRAR, ITAT, MUMBAI PS