SUSHIELD CHEMICALS LTD, V. ITO RG 7(2)(3),

MA 524/MUM/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8188 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-04-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2007-2008
• Appeal Filed On: 03-11-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL H BENCH: MUMBAI BEFORE SHRI R.S. PADVEKAR, JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH, ACCONTANT MEMBER MA NO.524/MUM/2011 ARISING OUT OF ITA NO.5045/MUM/2010 FOR A.Y. 2007-0 8 M/S. SUNSHIELD CHEMICALS LIMITED, YUDISHTIR, 1ST FLOOR, GANESH PETH LANE, DADAR, MUMBAI -400 028 ....... APPLICANT VS INCOME TAX OFFICER 7(2)(3), MUMBAI -400 020 ..... RESPONDENT PAN: AABCG 3365 J APPLICANT BY: SHRI JITENDRA JAIN RESPONDENT BY: SHRI D.S. SUNDER SINGH DATE OF HEARING: 13.04.2012 DATE OF PRONOUNCEMENT: 30.04.2012 O R D E R PER R.S. PADVEKAR, JM: THIS MISC. APPLICATION IS FILED BY THE ASSESSEE U/S .254(2) OF THE ACT WITH A PRAYER TO RECALL THE ORDER OF THE TRIBUN AL DISMISSING THE ASSESSEES APPEAL BEING ITA NO.5045/M/2010 DATED 26 .08.2011. THE ASSESSEES APPEAL WAS DISMISSED BY THE TRIBUNAL AS THE NOTICE OF HEARING SENT BY RPAD ON 16.08.2011 HAS COME BACK UN SERVED WITH THE POSTAL REMARK LEFT THE TRIBUNAL HAS OBSERVED THAT THE ASSESSEE WAS NOT SERIOUSLY INTERESTED IN PERSECUTING ITS APP EAL FILED BEFORE THE TRIBUNAL. 2. WE HAVE HEARD THE PARTIES. THE LD. COUNSEL SUBM ITS THAT THERE WAS CHANGE OF THE ADDRESS THAT WAS NOT INTIMATED. HE FURTHER SUBMITS THAT THE ASSESSEE HAS ALREADY FILED FORM NO .36 RECTIFYING MA 524/MUM/2011 M/S. SUNSHIELD CHEMICALS LIMITED 2 COLUMN NO.10 GIVING THE ADDRESS FOR SERVICE OF NOTI CE. HE PLEADED FOR RECALLING THE ORDER OF THE TRIBUNAL IN THE INTEREST OF JUSTICE. 3. WE HAVE ALSO HEARD THE LD. D.R. IN OUR OPINION, ONE MORE OPPORTUNITY NEEDS TO BE GIVEN TO THE ASSESSEE. WE, ACCORDINGLY, RECALL THE ORDER OF THE TRIBUNAL IN ITA NO.5045/MUM/2010 D ATED 26.08.2011 AND RESTORE THE APPEAL FOR HEARING. THE APPEAL IS FIXED FOR HEARING ON 16TH MAY, 2012 AND NO SEPARATE NOTICE FO R THE SAME WILL BE ISSUED. THE DATE OF HEARING IS PRONOUNCED IN TH E OPEN COURT IN PRESENCE OF BOTH THE PARTIES. THE ASSESSEE IS ALSO DIRECTED TO FILE THE CORRECT ADDRESS OF THE ASSESSEE-COMPANY BY MAKING T HE NECESSARY AMENDMENT TO THE APPEAL MEMO ON OR BEFORE THE NEXT DATE OF HEARING. 4. IN THE RESULT, ASSESSEES APPLICATION IS ALLOWED . ORDER PRONOUNCED IN THE OPEN COURT ON 30TH APRIL, 2 012. SD/- ( B. RAMAKOTAIAH ) ACCOUNTANT MEMBER SD/- ( R.S. PADVEKAR ) JUDICIAL MEMBER MUMBAI, DATE: 30TH APRIL, 2012 COPY TO:- 1) THE APPELLANT. 2) THE RESPONDENT. 3) THE CIT (A)13, MUMBAI, 4) THE CIT-7, MUMBAI. 5) THE D.R. H BENCH, MUMBAI. BY ORDER / / TRUE COPY / / ASSTT. REGISTRAR I.T.A.T., MUMBAI *CHAVAN