SANBORN TECHNOLOGY RESOURCES P. LTD, V. ITO WD 8(3)1,

MA 206/MUM/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0924 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-09-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Next Hearing Date: 20-09-2013
• Assessment Year: 2005-2006
• Appeal Filed On: 10-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P SINGH
• Assessee Lawyers: ARATI UMBARGIKAR
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL 'I' BENCH, MUMBAI BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI P.M. JAGTAP, ACCOUNTANT MEMBER MA NO. 206/MUM/2013 (ARISING OUT OF ITA NO. 2079/MUM/2009) (ASSESSMENT YEAR: 2005-06) M/S. SANBORN TECHNOLOGY INCOME TAX OFFICER - 8(3)- 1 RESOURCES PVT. LTD. MUMBAI 14/15. RAVI IND. ESTATE VS. OFF MAHAKALI CAVES ROAD ANDHERI (E), MUMBAI 400093 PAN - AAACE3617Q APPLICANT RESPONDENT APPLICANT BY: MS. ARATI UMBARGIKAR RESPONDENT BY: SHRI O.P. SINGH DATE OF HEARING: 20.09.2013 DATE OF PRONOUNCEMENT: 20.09.2013 O R D E R PER D. MANMOHAN, V.P. BY THIS MISCELLANEOUS APPLICATION THE ASSESSEE SEEK S RECALL OF THE EXPARTE ORDER DATED 22.01.2010 PASSED BY THE ITAT I BENCH, MUMBAI. 2. IT MAY BE NOTICED THAT THE NOTICE SENT TO THE ASSES SEE, FIXING THE APPEAL FOR HEARING, WAS RETURNED UNSERVED WITH THE POSTAL REMARKS LEFT AND NONE APPEARED ON BEHALF OF THE ASSESSEE AND THE REFORE THE BENCH WAS OF THE OPINION THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL. HOWEVER, THE ASSESSEE, IN THE PRESENT MISCELLANEOUS APPLICATION, SUBMITTED THAT THE COMPANY WAS TEMPORARILY CLOSED AND SHIFTED TO ANOTHER PREMISES BUT INADVERTENTLY THE SAID FACT WAS NOT BROUGHT TO THE NOTICE OF THE BENCH. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE COMPANY HAS SHIFTED ITS OFFICE FROM MUMBAI TO HYDERABAD AND THE NEW ADDRESS IS AS UNDER: - 3 RD & 4 TH FLOOR, PAVANI PLAZA KHAIRATABAD, HYDERABAD, ANDHRA PRADESH MA NO. 206/MUM/2013 SANBORN TECHNOLOGY RESOURCES PVT. LTD. 2 3. WE HAVE HEARD THE LEARNED D.R. AND CAREFULLY CONSID ERED THE AFFIDAVIT. SINCE THE NON-APPEARANCE ON THE PART OF THE ASSESSE E ON 18.01.2010 WAS SUPPORTED BY REASONABLE CAUSE, IN EXERCISE OF THE P OWERS VESTED IN US UNDER RULE 24 OF THE INCOME-TAX (APPELLATE TRIBUNAL) RULE S, 1963 WE HEREBY RECALL THE IMPUGNED ORDER AND DIRECT THE REGISTRY TO POST THE APPEAL FOR FINAL HEARING ON 12.11.2013. SINCE THE DATE IS ANNOUNCED IN THE OPEN COURT, NOTICE TO THE PARTIES IS HEREBY DISPENSED WITH. 4. SOON AFTER THE APPEAL IS RECALLED THE ASSESSEE UNDE RTOOK TO RECTIFY THE DEFECT BY FILING FRESH FORM NO. 36 AS PER RULE 9A O F THE APPELLATE TRIBUNAL RULES. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH SEPTEMBER, 2013. SD/- SD/- (P.M. JAGTAP) (D. MANMOHAN) ACCOUNTANT MEMBER VICE PRESIDENT MUMBAI, DATED: 20 TH SEPTEMBER, 2013 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) XXIX, MUMBAI 4. THE CIT VIII, MUMBAI CITY 5. THE DR, I BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI N.P.