SHREE GANESH FORGING LTD, V. DCIT CIR 2(3),

MA 479/MUM/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5925 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-12-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: K
• Assessment Year: 2004-2005
• Appeal Filed On: 27-07-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K NAYAK

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI K BENCH BEFORE SHRI D.K.AGARWAL, JUDICIAL MEMBER & SHRI T.R.SOOD, ACCOUNTANT MEMBER M.A.NO.479/MUM/2010 A.Y 2004-05 [ARISING OUT OF I.T.A.NO.5029/MUM/2007] SHRI GANESH FORGINGS LTD., 412, EMCA HOUSE, SHAHID BHAGAT SINGH ROAD, FORT, MUMBAI 400 001. PAN: AAACS 7821 E VS. DY. COMMISSIONER OF INCOME-TAX, CIRCLE 2(3), MUMBAI . (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI RAHUL HAKANI. RESPONDENT BY : SHRI A.K.NAYAK. O R D E R PER T.R.SOOD, AM: THROUGH THIS MISCELLANEOUS APPLICATION, ASSESSEE H AS SOUGHT RECALLING OF THE ORDER OF THE TRIBUNAL IN I.T.A.NO. 5009/MUM/2007 THROUGH WHICH ASSESSEES APPEAL WAS DISMISSED IN LI MINE FOR NON PROSECUTION. 2. BEFORE US LD. COUNSEL OF THE ASSESSEE SUBMITTED THAT NOTICE FOR HEARING WAS SAID TO HAVE BEEN DISPLAYED THROUGH NOT ICE BOARD. HE INVITED OUR ATTENTION TO PARAS 9 TO 11 OF THE AFFID AVIT OF SHRI DEEPAK B. SEKHRI, DIRECTOR OF THE COMPANY, THROUGH WHICH IT H AS BEEN POINTED OUT THAT THE ASSESSEE WAS NOT AWARE OF THE NOTICE BECAU SE SAME WAS DISPLAYED THROUGH THE NOTICE BOARD. HE FURTHER SUBM ITTED THAT SINCE EFFECTIVE OPPORTUNITY OF HEARING HAS BEEN DENIED TO THE ASSESSEE, THEREFORE, THE ORDER OF THE TRIBUNAL DATED 19/11/20 09 PASSED IN I.T.A.NO.5029/MUM/2007 MAY BE RECALLED. 2 3. ON THE OTHER HAND, LD. DR OPPOSED THE SUBMISSION S OF THE LD. COUNSEL OF THE ASSESSEE. 4. AFTER CONSIDERING THE RIVAL SUBMISSIONS, WE ARE SATISFIED THAT THE ASSESSEE COULD NOT ATTEND THE HEARING AS NOTICE WAS NOT SERVED AND, THEREFORE, ASSESSEE HAS BEEN DEPRIVED OF AN OPPORTU NITY OF HEARING. THEREFORE, WE RECALL THE ORDER OF THE TRIBUNAL DATE D 19 TH NOVEMBER, 2009 IN I.T.A.NO.5029/MUM/2007. THE APPEAL IS FIXED FOR HEARING ON 11 TH JANUARY, 2011 AND ASSESSEE SHALL TAKE NOTICE FROM THIS ORDER ITSELF. 5. IN THE RESULT, MISCELLANEOUS APPLICATION IS ALLO WED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 10 TH DAY OF DECEMBER, 2010. SD/- SD/- (D.K.AGARWAL) (T.R.SOOD) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI: 10 TH DECEMBER, 2010. P/-*