GOLDSTONE TRADING CO. P. LTD, V. JCIT RG 15(3),

MA 40/MUM/2010

• Counselvise Citation: [2010] 111 COUNSELVISE.COM (IT) 0285 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-04-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2005-2006
• Appeal Filed On: 20-01-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: L K AGARWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL 'G' BENCH, MUMBAI BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER AND SHRI N.V.VASUDEVAN, JUDICIAL MEMBER MA NO. 40/MUM/2010 (ARISING OUT OF ITA NO. 4814/MUM/2008) (ASSESSMENT YEAR: 2005-06) GOLDSTONE TRADING CO. P.LTD. THE JCIT, RANGE 15(3), B-502, ASTER TOWER, VASANT VALLEY COMPLEX- II, GEN A.K.VAIDYA MARG, MATRU MANDIR, MUMBAI MALAD(E), MMBAI-400 097 VS. PA NO.AACCG 1763 B APPLICANT RESPONDENT APPLICANT BY: SHRI RAJIV KHANDELWAL RESPONDENT BY: SHRI L.K.AGARWAL O R D E R PER S.V. MEHROTRA, A.M. THE ASSESSEE HAS FILED THIS MISCELLANEOUS APPLICATI ON FOR RECALLING THE ORDER DATED 24 TH JULY, 2009 IN ITA NO.4814/M/2008 FOR THE ASSESSMENT YEAR 2005-06, WHICH WAS DISMISSED EXPARTE FOR WANT OF PROSECUTION. 2. IN THE MISCELLANEOUS APPLICATION, IT IS STATED T HAT THE NOTICE OF HEARING WAS NOT RECEIVED, WHICH IS EVIDENT FROM THE FACT THAT THE NOTICE HAS BEEN RETURNED BACK UNSERVED. HOWEVER, THE IMPUGNED ORDER OF THE TRIBUNAL DISMISSING THE APPEA L OF THE ASSESSEE WAS RECEIVED AT THE SAME ADDRESS. THUS, IT IS SUBMITTED THAT THE NON-RECEIP T OF THE NOTICE OF HEARING WAS DUE TO SOME INADVERTENCE. 3. HAVING HEARD BOTH THE SIDES AND ON GOING THROUGH THE DETAILED REASONS STATED IN THE PETITION, WE ARE CONVINCED THAT THE ASSESSEE WAS P REVENTED BY SUFFICIENT REASONS IN NOT APPEARING BEFORE THE TRIBUNAL TO PROSECUTE THE APPE AL. IN THE CIRCUMSTANCES, IN ORDER TO IMPART SUBSTANTIAL JUSTICE TO THE ASSESSEE BY PROVIDING OP PORTUNITY OF HEARING, WE ARE OF THE OPINION TO CALL BACK THE FILE AND DECIDE THE APPEAL AFRESH IN ACCORDANCE WITH LAW. THEREFORE, WE RECALL THE ORDER OF THE TRIBUNAL DATED 24.7.2009 (SUPRA). THE APPEAL IS RESTORED ON THE ROLLS OF THE TRIBUNAL ON 18.5.2010 AS ANNOUNCED IN THE OPEN COURT. NO FRESH NOTICE W ILL BE ISSUED. 2 4. IN THE RESULT, THE M.A. IS ALLOWED. ORDER PRONOUNCED ON 20 TH APRIL 2010. SD/- SD/- (N.V.VASUDEVAN) (S.V. MEHROTRA) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 20 TH APRIL 2010 PARIDA COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) XV, MUMBAI 4. THE CIT XV, MUMBAI CITY 5. THE DR, G BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI 3 S.NO. DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 19.4.10 SR. PS/PS 2 DRAFT PLACED BEFORE AUTHOR 19.4.10 SR. PS/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/AM 5 APPROVED DRAFT COMES TO THE SR. PS/PS SR. PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR. PS/PS 7 FILE SENT TO THE BENCH CLERK SR. PS/PS 8 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER 4