ZENITH FIBRES LTD, V. ACIT RG 8(3),

MA 50/MUM/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6427 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-04-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2004-2005
• Appeal Filed On: 18-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SU RENDRA KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, G, MUMBAI BEFORE S/SHRI D.K.AGARWAL (JM) AND RAJENDRA SINGH ( A.M ) MISCELLANEOUS APPLICATION NO.50/MUM/2011 ARISING OUT OF 6368/MUM/2007 (ASSESSMENT YEAR: 2004-05) M/S ZENITH FIBRES LTD, 205, MAROL BHAVAN, 2 ND FL, MAROL CO-OP INDL. ESTATE LTD, M V ROAD, J B NAGAR POST, ANDHERI (E), MUMBAI- 400059 PAN: AAACZ0426C ASSISTANT COMMISSIONER OF INCOME TAX 8(3), AAYAKER BHAVAN M K ROAD, MUMBAI-400020.. APPLICANT V/S RESPONDENT APPLICANT BY : SHRI SHEKH AR GUPTA RESPONDENT BY : SHRI SURENDRA KUMAR. O R D E R PER D.K.AGARWAL (JM) THIS MISCELLANEOUS APPLICATION FILED BY THE ASSES SEE FOR THE ASSESSMENT YEAR 2004-05 IS DIRECTED AGAINS T THE ORDER DATED 8.5.2009 PASSED BY THE TRIBUNAL IN IT A NO.6368/MUM/2007 FOR THE ASSESSMENT YEAR 2004-05. 2. THE APPLICANT VIDE HIS APPLICATION DATED 12.01. 2011 SUPPORTED BY AN AFFIDAVIT INTER ALIA STATED ON OATH THAT THE EX- PARTE ORDER HAS BEEN RECEIVED BY THE ASSESSEE COMP ANY ON 6.12.2010. THE DEPONENT FURTHER STATED THAT AT THE TIME OF FILING OF THE APPEAL, THE REGISTERED OFFICE OF THE ASSESSEE MISCELLANEOUS APPLICATION NO.50/MUM/2011 ARISING OUT OF 6368/MUM/2007 (ASSESSMENT YEAR: 2004-05) 2 COMPANY WAS SITUATED AT A-2, JITENDRA ESTATE, 3 RD FLOOR, OPP. SANGAM THEATRE, ANDHERI KURLA ROAD, ANDHERI (E), MUMBAI- 93, SUBSEQUENTLY, THE REGISTERED OFFICE OF THE ASSE SSEE COMPANY WAS CHANGED TO 205, MAROL BHAVAN, 2 ND FLOOR, MAROL, CO-OP. INDL.ESTATE LTD M V ROAD, J B NAGAR POST, ANDHERI (E), MUMBAI -59 W.E.F 10.03.2008. IT WAS FURTHER STATED THAT THE ASSESSEE-COMPANY INADVERTENTLY AND THROUGH OVERSIGHT OMITTED TO INFORM THE REGISTRAR, THE CHAN GE OF REGISTERED OFFICE ADDRESS, AND HENCE AT THE TIME O F THE HEARING, THE ASSESSEE COMPANY COULD NOT APPEAR BEFO RE THE TRIBUNAL. IT WAS, THEREFORE, SUBMITTED THAT THE EX- PARTE ORDER PASSED BY THE TRIBUNAL BE RECALLED.. 3. AT THE TIME OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE SUBMITS THAT FOR THE REASONS MENTIONED IN ASSESSEE S APPLICATION, THE EX-PARTE ORDER PASSED BY THE TRIB UNAL BE RECALLED WHICH WAS NOT SERIOUSLY OBJECTED TO BY T HE LD. DR. 4. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS OF THE RIVAL PARTIES AND PERUSE THE MATERIAL AVAILABLE ON RECORD. AFTER HAVING SATISFIED ABOUT THE REASONS SUBMITTED BY THE ASSESSEE AND CONSIDERING THE FACTS AND CIRCUMSTANCE S OF THE CASE, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR NON-APPEARANCE OF THE ASSESSEE OR HIS AUTHORIZED REPRESENTATIVE ON THE DATE OF HEARING AND ACCORDIN GLY THE MISCELLANEOUS APPLICATION NO.50/MUM/2011 ARISING OUT OF 6368/MUM/2007 (ASSESSMENT YEAR: 2004-05) 3 EX-PARTE ORDER DATED 8.05.2009 PASSED BY THE TRIBU NAL IS RECALLED. PARTIES ARE TO APPEAR WITHOUT WAITING FOR ANY NOTICE ON 11.07.2011. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION ST ANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF I.E. ON 29 TH APRIL 2011. SD SD (RAJENDRA SINGH ) (D.K.AGA RWAL) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED 29 TH APRIL 2011 SRL:29411 COPY TO: 1. APPLICANT 2. RESPONDENT 3. CIT CONCERNED 4. CIT(A) CONCERNED 5. DR CONCERNED BENCH 6. GUARD FILED. TRUE COPY BY ORDER ASSTT. REGISTRAR, ITAT, MUMBAI