RAHUL SHIP BREAKING CO, V. ACIT RG 17(1),

MA 54/MUM/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3598 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-05-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: misc
• Appeal Filed On: 28-01-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MOHAMMED USMAN
• Assessee Lawyers: SUBHASH SHETTY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES D, MUMBAI BEFORE SHRI R.S.SYAL, AM AND SMT.ASHA VIJAYARAGHAVAN , JM M.A.NO.54/MUM/2010 (ARISING OUT OF IT(SS)A NO.62/MUM/2007 : BLOCK PERI OD 1996-97 TO 2002-2003) M/S.RAHUL SHIP BREAKING CO. C/O.RAJEEV KUMAR JAIN B-403/404 GREEN ACRES LOKHANDWALA COMPLEX, ANDHERI (WEST) MUMBAI 400 053. PA NO.AAAFR5823N. VS. THE ASSTT.COMMISSIONER OF INCOME-TAX RANGE 17(1) MUMBAI. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI SUBHASH SHETTY RESPONDENT BY : SHRI MOHAMMED USMAN O R D E R PER R.S.SYAL, AM : THIS MISCELLANEOUS APPLICATION U/S.254(2) OF THE IN COME-TAX ACT, 1961 HAS BEEN MOVED BY THE ASSESSEE PRAYING FOR THE RECALLIN G OF THE EX PARTE ORDER OF THE TRIBUNAL DATED 12.01.2009 IN IT(SS)A NO.62/MUM/2007 . THE LEARNED COUNSEL FOR THE ASSESSEE STATED THAT THE TRIBUNAL HAS DISMISSED THE APPEAL OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. THE LEARNED COUNSEL FURTHE R CONTENDED THAT THE ASSESSEE HAS CHANGED ITS OFFICE TO A NEW LOCATION, RESULTANTLY THE NOTICE COULD NOT BE SERVED ON THE ASSESSEE. IN SUPPORT OF HIS SUBMISSIO N, AN AFFIDAVIT OF THE PARTNER OF THE ASSESSEE COMPANY DATED 25.01.2010 WAS FILED. THE LEARNED D.R. DID NOT RAISE ANY SERIOUS OBJECTION TO IT. 2. WE HAVE HEARD THE RIVAL PARTIES AND PERUSED THE RELEVANT MATERIAL ON RECORD. WE ARE SATISFIED WITH THE REASONS FOR THE ABSENCE O F THE ASSESSEE AT THE TIME WHEN THE APPEAL WAS TAKEN UP FOR HEARING BY THE TRIBUNAL . WE, THEREFORE, RECALL THE IMPUGNED ORDER AND DIRECT THE REGISTRY TO FIX THIS CASE FOR HEARING ON 08.07.2010. NO SEPARATE NOTICE NEED BE SENT TO THE ASSESSEE AS THE PRONOUNCEMENT TO THIS EFFECT MA NO.54/MUM/2010 M/S.RAHUL SHIP BREAKING CO. 2 WAS MADE IN THE OPEN COURT AND THE LEARNED A.R. HAS WAIVED HIS RIGHT TO SEPARATE NOTICE. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED ON THIS 21 ST DAY OF MAY, 2010. SD/- SD/- ( ASHA VIJAYARAGHAVAN ) ( R.S.SYAL ) JUDICIAL MEMBER ACCOUNTANT MEMB ER MUMBAI : 21 ST MAY, 2010. DEVDAS* COPY TO : 1. THE APPLICANT. 2. THE RESPONDENT. 3. THE CIT CONCERNED 4. THE CIT(A) - XVII, MUMBAI. 5. THE DR/ITAT, MUMBAI. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR, ITAT, MUMBAI.