WINDWELL SECURITIES P. LTD, V. DCIT CC 22,

MA 53/MUM/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4532 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-03-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: misc
• Appeal Filed On: 28-01-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KESHAV SAXENA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH G MUMBAI BEFORE SHRI A.L.GEHLOT, AM & SMT. P.MADHAVI DEVI, JM M.A.NO.53/MUM/2010 - A.Y 2004-05 [ARISING OUT OF I.T.A.NO.3546/M/08] M/S WINDWELL SECURITIES P.LTD., QUEENS MANSION, 44, A.K.NAYAK MARG, FORT MUMBAI 400 001 PAN NO. AAACW 0928 N DY. COMMISSIONER OF I.T., M/S CAL CONSULTANTS PVT. LTD 22, MUMBAI. (APPLICANT) (RESPONDENT) ASSESSEE BY : SHRI VIJAY MEHTA. REVENUE BY : SHRI KESHAV SAXENA. O R D E R PER P.MADHAVI DEVI, JM: THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASS ESSEE SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 12-6-2009 DISMISSING THE ASSESSEES APPEAL IN LIMINE IN I.T.A.NO.3546/M/08 F OR A.Y 2004-05. 2. IT IS SUBMITTED IN THE MISCELLANEOUS APPLICATION THAT THE ASSESSEE HAS NOT RECEIVED NOTICE OF HEARING SENT TH ROUGH RPAD BY THE TRIBUNAL AND THE ADDRESS AT WHICH THE TRIBUNAL HAD SENT THE NOTICE OF HEARING [WHICH HAD GOT RETURNED] IS THE ADDRESS AT WHICH THE CORRESPONDENCES ARE BEING MADE FOR THE ASSESSEE. HE SUBMITTED THAT THE PREMISES IS IN THE NAME OF THE GROUP COMPANY M/ S TEXTILE EXPORT PVT. LTD., AND THIS COULD BE THE SOLE REASON FOR NO TICE OF HEARING NOT GETTING SERVED. THUS, IT IS SUBMITTED THAT NON REPR ESENTATION ON THE APPOINTED DATE WAS NOT DUE TO ANY DELIBERATE OR INT ENTIONAL ACT BUT 2 SOLELY DUE TO CIRCUMSTANCES OVER WHICH THE ASSESSEE HAD NO CONTROL. AN AFFIDAVIT IN SUPPORT OF THE SAID CONTENTION IS A LSO FILED. 3. AFTER HEARING BOTH THE PARTIES AND HAVING GONE THROUGH THE MATERIAL ON RECORD, WE FIND THAT THE REASON GIVEN B Y THE ASSESSEE FOR NON-REPRESENTATION ON THE DATE OF HEARING IS SATISF ACTORY. IN VIEW OF THE SAME AND ALSO IN VIEW OF RULE 23 OF I.T.A.T RUL ES, THE ORDER OF THE TRIBUNAL DATED 12-6-2009 PASSED IN I.T.A.NO.3546/M/ 08 FOR A.Y 2004- 05 IS RECALLED. THE APPEAL IS FIXED FOR HEARING ON 12/05/2010 AND AS BOTH THE PARTIES HAVE BEEN INFORMED ABOUT THE DATE OF HEARING IN THE OPEN COURT NO FRESH NOTICE NEED BE SENT. 4. IN THE RESULT, MISCELLANEOUS APPLICATION IS ALLO WED. ORDER PRONOUNCED ON THIS 9 TH DAY OF MARCH, 2010. SD/- SD/- (A.L.GEHLOT) (P.MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI: 9 TH MARCH, 2010. P/-* COPY TO- 1) APPELLANT 2) RESPONDENT 3) CITA MUMBAI. 4) CIT CITY MUMBAI 5) DR BENCH MUMBAI TRUE COPY BY ORDER DY /ASST.REGISTRAR,ITAT MUMBAI.