MOTTA CONSTRUCTION P. LTD, V. ASST CIT CEN CIR 15& 16,

MA 505/MUM/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8151 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-04-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: J
• Assessment Year: 2006-2007
• Appeal Filed On: 17-10-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D S SUNDER SINGH

Judgement Text

1 MA NO.504 & 505/M/2011 MOTTA CONSTRUCTION PVT. LTD. 1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES J BEFORE SHRI DINESH KUMAR AGARWAL, J.M. AND SHRI RAJENDRA SINGH, A.M. M.A. NO. 504/MUM/2011 ARISING OUT OF ITA NO. 4604/MUM/2010 ASSESSMENT YEAR 2005-06 M.A. NO. 505/MUM/2011 ARISING OUT OF ITA NO. 4605/MUM/2010 ASSESSMENT YEAR 2006-07 M/S MOTTA CONSTRUCTION PVT. LTD., 1, PRABODH BUILDING, 221, DEODHAR ROAD, MATUNGA, MUMBAI 400 019. PAN AACCM3577F VS. ASSTT. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 15 &16, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI. 20 APPLICANT RESPONDENT APPLICANT BY SHRI PARESH SHAPARIA RESPONDENT BY SHRI D.S. SUNDER SINGH DATE OF HEARING 20 - 04 - 2012 DATE OF PRONOUNCEMENT 20 - 04 - 2012 PER DINESH KUMAR AGARWAL, J.M. THESE TWO MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE FOR THE ASSESSMENT YEARS 2005-06 AND 2006-07ARE DIRECTED AG AINST THE COMMON ORDER PASSED BY THE TRIBUNAL IN ITA NO. 4604 & 4605/MUM/2 010 FOR THE ASSESSMENT YEARS 2005-06 & 2006-07 DTD. 30-08-2011. SINCE THE ISSUE INVOLVED IS COMMON, BOTH THE MISCELLANEOUS APPLICATIONS ARE DIS POSED OF BY THIS COMMON ORDER FOR THE SAKE OF CONVENIENCE. 2 MA NO.504 & 505/M/2011 MOTTA CONSTRUCTION PVT. LTD. 2 2. THE APPLICANT IN THE MISCELLANEOUS APPLICATIONS DTD. 17-10-2011 SUPPORTED BY AFFIDAVITS OF SHRI KIRAN SHAH, DIRECTO R OF THE COMPANY STATED THAT DUE TO REDEVELOPMENT OF THE BUILDING, THE ASSESSEE HAS SHIFTED ITS OLD OFFICE TO THE NEW ADDRESS I.E. 1, PRABODH BUILDING, 221, DEOD HAR ROAD, MATUNGA, MUMBAI -400 019 AND DUE TO OVER-SIGHT THE ASSESSEE FAILED TO INTIMATE REGARDING THE CHANGE OF ADDRESS TO THE TRIBUNAL. IT WAS FURTHER SUBMITTED THAT THE DEPARTMENT HAS ALSO FILED APPEAL BEFORE THE TRI BUNAL FOR THE SAME YEAR AND THE HEARING OF THE SAME IS FIXED ON 17-05-2012 BEFO RE J BENCH, MUMBAI. IT WAS, THEREFORE, SUBMITTED THAT THE EX-PARTE ORDER P ASSED BY THE TRIBUNAL BE RECALLED. 3. AT THE TIME OF HEARING, THE ID COUNSEL FOR THE ASSE SSEE SUBMITS THAT FOR THE REASONS AS MENTIONED IN ASSESSEES MISCELLANEOU S APPLICATIONS SUPPORTED BY AFFIDAVITS, THE EX-PARTE ORDER PASSED BY THE TRI BUNAL BE RECALLED, WHICH WAS NOT SERIOUSLY OBJECTED TO BY THE LEARNED D.R. 4. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS OF THE RIVAL PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AFTER HAV ING 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 AUTHORIZED RE PRESENTATIVE ON THE DATE OF HEARING AND ACCORDINGLY THE EX- PARTE ORDER DATED 3 0-08-2011 PASSED BY THE TRIBUNAL IS RECALLED. PARTIES ARE TO APPEAR WITHOUT WAITING FOR ANY NOTICE ON 3 MA NO.504 & 505/M/2011 MOTTA CONSTRUCTION PVT. LTD. 3 17-05-2012 . ACCORDINGLY THE MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE ARE ALLOWED. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS F ILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 20-04-2012. SD/- SD/- (RAJENDRA SINGH) (DINESH KUMAR AGARWAL) ACCOUNTANT MEMBER JUDIC IAL MEMBER MUMBAI, DATED 20-04-2012. RK COPY TOTHE APPELLANT 1. THE RESPONDENT 2. THE CIT(A) - CONCERNED, MUMBAI 3. THE CIT, CONCERNED, MUMBAI 4. THE DR BENCH, J 5. MASTER FILE TRUE COPY// BY ORDER DY/ASSTT. REGISTRAR ITAT, MUMBAI