AGC NETWORKS LTD ( EARLIER KNOWN AS ARAYA GLOBAL CONNECT LTD), V. ADDL CIT SP RG 25,

MA 616/MUM/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6693 (ITAT-MUMBAI)
• Duration Of Justice: 8 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-06-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: J
• Assessment Year: misc
• Appeal Filed On: 22-10-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL J BENCH: MUMBAI BEFORE SHRI R.S. PADVEKAR, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER MA NO.616/MUM/2010 (ARISING OUT OF ITA NO.4835 AND 4836/MUM/2005 A.YS.: 1998-99 AND 2001-02) AGC NETWORKS LTD., (EARLIER KNOWN AS AVAYA GLOBAL CONNECT LTD., AND PRIOR TO THAT TATA TELECOM LTD.) 72, KALPATARU SYNERGY OPP. GRAND HYATT, VOKOLA, SANTACRUZ (E), MUMBAI -400 055 ....... APPLICANT VS ADDL. CIT SPECIAL RANGE -25, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI -400 020 ..... RESPONDENT PAN: AAACL 4704 F APPLICANT BY: MR. NITESH JOSHI RESPONDENT BY: NONE O R D E R PER R.S. PADVEKAR, JM THE ASSESSEE HAS FILED THIS MISC. APPLICATION WITH A PRAYER THAT THE ORDER PASSED BY THE TRIBUNAL IN THESE TWO APPEA LS BEING ITA NO.4835 AND 4836 OF 2005 DATED 11.4.2008 DISMISSING BOTH APPEALS ON THE GROUND OF NON-PROSECUTION MAY BE RECALLED IN THE INTEREST OF NATURAL JUSTICE. THE APPEALS FILED BY THE ASSESSEE WERE POSTED FOR HEARING ON 10.4.2008, ON THE DATE FIXED FOR HEARING BOTH THE APPEALS WERE DISMISSED BY THE BENCH. 2. WE HAVE HEARD THE PARTIES AND ALSO PERUSED THE R EASONS GIVEN IN THE APPLICATION. THE ASSESSEE STATED THAT REGISTER ED OFFICE ADDRESS OF THE ASSESSEE WAS CHANGED W.E.F. 26TH JULY 2005 AND HENCE NOTICE OF MA 616/MUM/2010 AGC NETWORKS LTD. 2 HEARING WAS NOT RECEIVED. WE HAVE ALSO HEARD THE L D. D.R. IN OUR OPINION, THERE IS A REASONABLE CAUSE FOR RECALLING THE ORDER IN BOTH THE APPEALS. WE, ACCORDINGLY, RECALL THE ORDER PASSED IN ITA NO.4835 AND 4836 OF 2005 DATED 11.4.2008 AND RESTORE BOTH THE A PPEALS FOR HEARING ON 27.7.2011 AND NO SEPARATE NOTICE OF HEAR ING WILL BE ISSUED TO BOTH THE PARTIES, AS THE DATE OF THE HEARING IS PRONOUNCED IN THE OPEN COURT. 3. IN THE RESULT, ASSESSEE M.A. IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 30TH DAY OF J UNE 2011. SD/- SD/- ( R.K. PANDA ) ACCOUNTANT MEMBER ( R.S. PADVEKAR ) JUDICIAL MEMBER MUMBAI, DATE: 30TH JUNE 2011 COPY TO:- 1) THE APPLICANT. 2) THE REVENUE. 3) THE CIT (A)VI, MUMBAI. 4) THE CIT-VI, MUMBAI. 5) THE D.R. J BENCH, MUMBAI. BY ORDER / / TRUE COPY / / ASSTT. REGISTRAR I.T.A.T., MUMBAI *CHAVAN SR.N. EPISODE OF AN ORDER DATE INITIALS CONCERNED 1 DRAFT DICTATED ON 24.06.2011 SR.PS 2 DRAFT PLACED BEFORE AUTHOR 24.06.2011 SR.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