GUJARAT WATER AND CONVERTERS P. LTD, V. ITO WD 8(1)(4),

MA 560/MUM/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5318 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-11-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2006-2007
• Appeal Filed On: 21-09-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SU RENDRA KUMAR
• Assessee Lawyers: DILIP JOSHI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH G MUMBAI BEFORE SHRI RAJENDRA SINGH (AM) AND SMT. ASHA VIJAYARAGHAVAN (JM) M.A. NO. 560/MUM/2010 (ARISING OUT OF ITA NO. 5963/MUM/2009 ASSESSMENT YEAR-2006-07 M/S. GUJARAT COATERS AND CONVERTERS PVT. LTD., FLAT NO. 102, 1 ST FLOOR, JAGRUTI BLDG., NO. 1, KASTURBA ROAD NO.3, BORIVALI (E), MUMBAI-400 066 PAN-AABCG 4160D THE ITO, WARD 8(1)-4, AAYAKAR BHAVAN, MUMBAI-400 020 (APPLICANT) VS. (RESPONDENT) APPLICANT BY: SHRI DILIP JOSHI RESPONDENT BY: SHRI SURENDRA KUMAR O R D E R PER ASHA VIJAYARAGHAVAN (JM) BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE RE QUEST TO RECALL THE ORDER OF THE TRIBUNAL PASSED ON 18 TH JUNE, 2010 PLEADING THAT THE NON ATTENDANCE BEFORE THE TRIBUNAL ON THE SCHEDULED DATE WAS DUE TO THE FACT THAT THE ASSESSEE DID NOT RECEIVE THE NOTICE O F HEARING. IN ITS M.A., THE ASSESSEE HAS FURNISHED THAT THE CHANGE OF ADDRE SS HAS BEEN INTIMATED TO THE ASSESSING OFFICER ON 26.3.2010. T HE ASSESSEE WAS UNDER THE BONA FIDE BELIEF THAT ONCE THE CHANGE OF ADDRESS HAS INTIMATED TO THE AO, IT WAS NOT NECESSARY TO INTIMATE NO OTHE R AUTHORITY UNDER THE INCOME TAX DEPARTMENT. M.A. NO.560 /M/2010 2 2. WE FIND THAT THE REASON GIVEN BY THE ASSESSEE IS SATISFACTORY AND HENCE, IN OUR OPINION, THE ASSESSEE CANNOT BE MADE TO SUFFER. IN THE INTEREST OF JUSTICE, THEREFORE, WE CONSIDER IT PROP ER TO RECALL OUR TRIBUNALS ORDER DT. 18 TH JUNE, 2010 AND DIRECT THE REGISTRY TO FIX THIS APP EAL FOR FRESH HEARING ON 16.12.2010. SINCE THE DATE WAS AN NOUNCED IN THE COURT, NO FORMAL NOTICE WILL BE ISSUED TO THE PARTI ES FOR THE HEARING OF THIS APPEAL ON 16.12.2010. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON THIS 24 TH DAY OF NOVEMBER, 2010 SD/- SD/- (RAJENDRA SINGH) (ASHA VIJAYARAGHAVAN) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED 24 TH NOVEMBER, 2010 RJ COPY TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT-CONCERNED 4. THE CIT(A)-CONCERNED 5. THE DR G BENCH TRUE COPY BY ORDER ASSTT. REGISTRAR, I.T.A.T, MUMBAI M.A. NO.560 /M/2010 3 DATE INITIALS 1 DRAFT DICTATED ON: 15.11.2010 SR. PS/PS 2. DRAFT PLACED BEFORE AUTHOR: 15.11.2010 ______ SR. PS/PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER: _________ ______ JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER: _________ ______ JM/AM 5. APPROVED DRAFT COMES TO THE SR. PS/PS: _________ ______ SR. PS/PS 6. KEPT FOR PRONOUNCEMENT ON: _________ ______ SR. PS/PS 7. FILE SENT TO THE BENCH CLERK: _________ ______ SR. PS/PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK: _________ ______ 9. DATE OF DISPATCH OF ORDER: _________ ______