M/s. Whitelene Chemicals, Surat V. The Income tax Officer,Ward-2(1), Surat

MA 220/AHD/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5082 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-11-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2001-2002
• Appeal Filed On: 12-10-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHAILAJA RAI
• Assessee Lawyers: MITESH MODI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL : C BENCH : AHMEDABA D (BEFORE HONBLE SHRI G.D. AGRAWAL, V.P. (AZ) & HON' BLE SHRI T.K. SHARMA, J.M.) M.A. NO.220/AHD/2010 (I N I.T.A. NO 74/AHD/2007) ASSESSMENT YEAR : 2001-2002 M/S. WHITELENE CHEMICALS, VS. INCOM E TAX OFFICER, C/O. KARSHANBHAI L. BHAKTA WARD 2 (1) 40, NARMADA NAGAR CO-OP. AAYAKAR BHA VAN, HOUSING SOCIETY, MAJURA GATE, B/H. M.T.B. COLLEGE, ATHWALINES, SURA T. SURAT-395 001. (PAN NO: AAAFW 2495 D) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI MITESH MO DI. RESPONDENT BY : SMT. SHAILAJA RAI, SR. D. R. O R D E R PER SHRI T.K. SHARMA, JUDICIAL MEMBER : THIS MISC. APPLICATION IS FILED BY THE ASSESSEE FO R RECALLING THE ORDER DATED 22-2-2010 IN I.T.A. NO.74/AHD/2007 FOR THE ASSESSMENT YEAR 2001- 02 ON THE GROUND THAT NOTICE OF HEARING WAS NOT SERVED ON THE ASSESSEE. 2. AT THE TIME OF HEARING OF AFORESAID MISC. APPLIC ATION ON BEHALF OF THE ASSESSEE SHRI MITESH MODI APPEARED AND CONTENDED THAT NOTICE OF H EARING WAS NOT SERVED AND THIS HAS RESULTED IN DISMISSAL OF APPEAL OF THE ASSESSEE FOLLOWING TH E DECISION REPORTED IN 38 ITD 320 (DELHI) IN THE CASE OF CIT VS. MULTIPLAN INDIA LTD. THE COUNS EL OF THE ASSESSEE ALSO INTIMATED THE NEW ADDRESS WHICH IS AS UNDER :- C/O. KARSHANBHAI L. BHAKTA 40, NARMADA NAGAR CO-OP. HOUSING SOCIETY, B/H. M.T.B. COLLEGE, ATHWALINES, SURAT-395 001. 3. THE D.R.SMT. SHAILAJA RAI APPEARED FOR THE REVEN UE, VEHEMENTLY OPPOSED THE REQUEST FOR RECALLING THE ORDER. SHE POINTED OUT THAT SINCE THE NEW ADDRESS WAS NOT INTIMATED EARLIER, THEREFORE, THE MA FILED BY THE ASSESSEE BE REJECTED 2 MA NO.22 0/AHD/2010. 4. RIVAL SUBMISSIONS WERE CONSIDERED. IT IS PERTINE NT TO NOTE THAT NOTICE OF HEARING SENT TO THE ASSESSEE FIXING THE DATE OF HEARING ON 22-2-201 0 WAS RETURNED BY THE POSTAL AUTHORITIES WITH THE REMARKS LEFT. THIS HAS RESULTED IN DISMISSAL OF ASSESSEES APPEAL BY FOLLOWING THE DECISION OF DELHI BENCH IN32 ITD 320 IN THE CASE OF MULTIPLA N INDIA LTD., (SUPRA). LOOKING TO THE TOTALITY OF THE FACTS AND CIRCUMSTANCES WE ARE CONVINCED THA T IT WILL MEET THE END OF JUSTICE IF THE ORDER OF THE TRIBUNAL IN ITA NO.74/AHD/2007 IS RECALLED. WE ACCORDINGLY RECALL THE ORDER AND DIRECT THE REGISTRY TO FIX THE APPEAL OF THE ASSESSEE ON 7-2-2 011. THE DATE OF HEARING WAS INFORMED TO BOTH THE SIDES IN THE OPEN COURT. 5. IN THE RESULT, M,.A. FILED BY THE ASSESSEE IS T REATED AS ALLOWED. THIS ORDER WAS PRONOUNCED IN THE COURT ON 26.11. 2010 SD/- SD/- (G.D. AGRAWAL) (T.K. SHARMA ) VICE-PRESIDENT (AZ) JUDICIAL MEMBER DATED : 26 / 11 / 2010 COPY OF THE ORDER IS FORWARDED TO : 1. THE ASSESSEE 2. THE DEPARTMENT. 3. CIT (A.) CONCERNED. 4. CIT CONCERNED. 5. D.R., ITAT, AHMEDABAD. TRUE COPY BY ORDER DEPUTY REGI STRAR, ITAT, AHMEDABAD LAHA/SR.P.S.