CREDIT ANALYSIS AND RESEARCH LTD, MUMBAI V. DCIT 6(2)(1), MUMBAI

MA 575/MUM/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 9141 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 01-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AKHTAR HANSARI
• Assessee Lawyers: P RIYANKA JAIN; YOGESH MALPANI ARS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI SAKTIJIT DEY, JM MA NO. 575/MUM/2019 (ARISING OUT OF ITA NO.1671/MUM/2017) ( ASSESSMENT YEAR: 2012-13) CREDIT ANALYSIS & RESEARCH LTD., 4 TH FLOOR, GODREJ COLISEUM, SOMAIYA HOSPITAL ROAD, SION (EAST), MUMBAI-400022 VS. D.C.I.T.-6(2)(1) R.NO. 563, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI-400020. PAN/GIR NO.AAACC 4587 F (APPELLANT ) .. (RESPONDENT ) ASSESSEE BY MS. PRIYANKA JAIN & SHRI YOGESH MALPANI (ARS) REVENUE BY SHRI AKHTAR H ANSARI (DR) DATE OF HEARING 10/01/2020 DATE OF PRONOUNCEMENT 10/01/2020 / O R D E R PER: R.C. SHARMA, A.M. THE PRESENT MISC. APPLICATION HAS BEEN FILED BY TH E ASSESSEE TO RECALL EX PARTE ORDER PASSED BY THE TRIBUNAL IN ITA NO. 1671/MUM/2017 VIDE ORDER DATED 22/11/2018. 2. IT WAS ARGUED BY THE LD. AR OF THE ASSESSEE THAT THE ASSESSEE WAS UNAWARE OF THE DEPARTMENTAL APPEAL HAVING FILED BY THE DEPARTMENT. AS PER THE LD AR, THE ASSESSEE NEITHER RECEIVED ANY NO TICE OF HEARING NOR THE FINAL ORDER OF THE TRIBUNAL. THE LD AR HAS FURT HER SUBMITTED THAT THE ORDER OF THE TRIBUNAL BORE THE ADDRESS 5 TH FLOOR, RBC MAHINDRA TOWER, RD. NO. 13, WORLI, MUMBAI 400018 WHILE THE PRESENT CORRECT ADDRESS OF THE APPLICANT WAS 4 TH FLOOR, GODREJ COLISEUM, SOMAIYA HOSPITAL ROAD, MA NO. 575/MUM/2019 CREDIT ANALYSIS & RESEARCH LTD. VS DCIT 2 SION (EAST), MUMBAI-400022 AND THE SAME WAS CHANGED IN THE YEAR 2005. THE INCOME TAX RETURN, THE ASSESSMENT ORDER, THE ORDER OF THE CIT(A) FOR THE RELEVANT ASSESSMENT YEAR WERE ALL AD DRESSED TO APPLICANT AT THE PRESENT ADDRESS ONLY. 3. IN SUPPORT OF THE ABOVE STATEMENT, THE LD AR HAS FILED AN AFFIDAVIT DISCLOSING ALL THE FACTUAL POSITION. 4. WE HAVE CAREFULLY GONE THROUGH THE CONTENTS OF T HE MISC. APPLICATION AS WELL AS AFFIDAVIT FILED BY THE ASSES SEE WHICH ESTABLISHED THAT THE NOTICE FIXING THE DATE OF HEARING BY THE T RIBUNAL WAS NOT SERVED ON THE ASSESSEE, THEREFORE, NO BODY APPEARED ON THE DATE FIX FOR HEARING OF THE APPEAL. NON-APPEARANCE WAS DUE TO WRONG ADDR ESS ON WHICH NOTICE WAS SENT BY THE TRIBUNAL. IN THE SUBSTANTIAL INTEREST OF JUSTICE, WE RECALL THE EX PARTE ORDER OF THE TRIBUNAL DATED 22/ 11/2018 AND DIRECT THE REGISTRY TO FIX THE APPEAL FOR HEARING ON MERIT. WE DIRECT ACCORDINGLY. 5. IN THE RESULT, THIS MISC. APPLICATION IS ALLOWED . ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH JANUARY, 2020. SD/- (SAKTIJIT DEY) SD/- (R.C.SHARMA) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI; DATED 10/01/2020 *RANJAN COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT MA NO. 575/MUM/2019 CREDIT ANALYSIS & RESEARCH LTD. VS DCIT 3 BY ORDER, (ASSTT. REGISTRAR) ITAT, MUMBAI 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//