LADDHA LIME P. LTD, V. ITO WD 6(3) (2),

MA 315/MUM/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5274 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-10-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: J
• Assessment Year: 2001-2002
• Appeal Filed On: 11-05-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D SONGATE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH J : MUMBAI BEFORE SHRI D.K. AGARWAL, (JM) AND SHRI RAJENDRA SINGH,(AM) M.A. NO.315/MUM/2010 ARISING OUT OF ITA NO.398/M/05 ASSESSMENT YEAR : 2001-02 M/S. LADDHA LIME PVT. LTD. RL-78, MILAP NAGAR, MIDC, DOMBIVILI(EAST), DIST.THANE-421-201. ..( APPLICANT ) P.A. NO. (AAACL 6143 L) VS. INCOME TAX OFFICER WARD -6(3)(2) AAYAKAR BHAVAN MUMBAI-400 020. ..( RESPONDENT ) APPLICANT BY : SHRI JITENDRA JAIN RESPONDENT BY : SHRI D. SONGATE O R D E R PER D.K. AGARWAL (JM). THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESSE E IS DIRECTED AGAINST THE ORDER DATED 25.9.2007 PASSED BY THE TRIBUNAL IN ITA NO.398/M/05 FOR THE ASSESSMENT YEAR 2001-02 . 2. THE APPLICANT VIDE HIS PETITION DATED 6.5.2010 S IGNED BY SHRI ATMARAM N. SHIRALI, DIRECTOR, M/S. LADDHA LIME PVT. LTD. INTERALIA STATED THAT : 3. THE APPLICANT COMPANY SUBMITS THAT THE ADDRESS OF THE COMPANY WAS CHANGED TO RL-78, MILAP NAGAR, MIDC , DOMBIVILI(EAST), DIST. THANE-421201. THE OLD ADDRE SS WAS CHAWL NO.8A, ROOM NO.3, NEW GIRGAONKAR WADI, SITLAD EVI TEMPLE ROAD, MAHIM(W), MUMBAI-400016. THIS CHANGE IN ADDRESS WAS BROUGHT ON RECORD OF THE ASSESSING OFFI CER AS WELL AS THE LD. CIT(A). HOWEVER THROUGH INADVERTENCE TH E ASSESSING OFFICER HAD MENTIONED THE OLD ADDRESS IN THE ASSESS MENT ORDER MA NO.112/M/10 A.Y:04-05 2 AND THIS MISTAKE WAS CARRIED OVER IN THE GROUNDS OF APPEAL FILED BEFORE THE HON. ITAT BY THE COUNSEL WHO FILED THE A PPEAL BEFORE THE HON.ITAT. DUE TO THIS THE NOTICES FOR HEARING WERE NOT RECEIVED BY THE APPELLANT IT WAS, THEREFORE, PRAYED THAT THE EXPARTE ORDER PASSED BY THE TRIBUNAL BE RECALLED. 3. AT THE TIME OF HEARING THE LD. COUNSEL FOR THE A SSESSEE SUBMITS THAT FOR THE REASONS MENTIONED IN ASSESSEES APPLICATION, TH E EXPARTE ORDER PASSED BY THE TRIBUNAL BE RECALLED. 4. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS OF THE ASSESSEE AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AFTER H AVING SATISFIED ABOUT THE REASONS SUBMITTED BY THE ASSESSEE AND CONSIDERING T HE FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR NON APPEARANCE OF THE ASSESSEE OR HIS AUTHORIZE D REPRESENTATIVE ON THE DATE OF HEARING AND ACCORDINGLY THE EXPARTE ORDER DATED 25.9.2007 PASSED BY THE TRIBUNAL IS RECALLED. PARTIES ARE TO APPEAR WITHOUT WAITING FOR ANY NOTICE ON 10.11.2010 AS ANNOUNCED IN THE OPEN COURT . 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION STA NDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 20.10.2010. SD/- SD/- (RAJENDRA SINGH) ( D.K. AGARWAL ) ACCOUNTANT MEMBER JUDICIA L MEMBER MUMBAI, DATED: 20.10.2010. JV. MA NO.112/M/10 A.Y:04-05 3 COPY TO: THE APPLICANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT(A) CONCERNED, MUMBAI THE DR BENCH TRUE COPY BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.