ACIT 18(1), V. B2C IMPLANTS,

MA 62/MUM/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3575 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-05-2010
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: I
• Assessment Year: 2004-2005
• Appeal Filed On: 01-02-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL I BENCH: MUM BAI BEFORE N V VASUDEVAN, JUDICIAL MEMBER AND SHRI B RAMAKOTAIAH , ACCOUNTANT MEMBER MISCELLANEOUS APPLICATION NO 62/MUM/2010 ARISING OUT OF ITA NO 266/MUM/2008 FOR AY 2004-05 ACIT, -18(1) , 1ST FLOOR, PIRAMAL CHAMBERS, LALBAUG, MUMBAI-400 012 VS B2C IMPLANTS , (NOW M/S FIRST DENTAL SUPPLY CO (PROPRIETARY CONCERN), 202, MOTI MAHAL, DR ANNIE BESANT ROAD, WORLI, MUMBAI -400 018 PAN: AAEFM 1536 B APPLICANT RESPONDENT APPLICANT BY: SHRI PRADEEP HEDAOO RESPONDENT BY: SHRI HARESH UPENDRA ORDER PER B RAMAKOTAIAH, AM THIS MISCELLANEOUS APPLICATION (MA) IS FILED AGAINS T THE ORDER OF THE TRIBUNAL DATED 1ST SEPTEMBER 2009 IN ITA NO. 266/MU M/08, DISMISSING THE REVENUES APPEAL FOR NON-SERVICE OF NOTICES ON RESP ONDENT. 2. DURING THE PROCEEDINGS BEFORE US, THE LEARNED DE PARTMENTAL REPRESENTATIVE DREW OUR ATTENTION TOWARDS THE MAIN REQUEST OF THE REVENUE THAT, THE ASSESSEE FIRM HAS BEEN DISSOLVED AND CONVERTED INTO A PROPRIETARY CONCERN AS ONE OF THE PARTNERS EXPIRED. THERE WAS NO INTIM ATION FOR THE CHANGE OF STATUS OF THE ASSESSEE FIRM. AN ENQUIRY OF THIS OFFICE RE VEALS THAT THE ASSESSEE VIZ M/S B2C IMPLANTS HAS CHANGED THE STATUS AS INDIVIDUAL U NDER THE NAME AND STYLE M/S FIRST DENTAL SUPPLY CO. AS THE PROPRIETOR OF THE F IRM IS ALSO ONE OF THE DIRECTOR OF THE COMPANY, HENCE HE FILED HIS RETURN AT COMPANY C IRCLE. THE ADDRESS OF THE ASSESSEE (THE THEN PARTNER OF THE FIRM) IS AVAILABL E TO SERVICE THE NOTICE. THE ADDRESS OF THE ASSESSEE IS AS UNDER: MA 62/M/2010 B2C IMPLANTS NOW (THE FIRST DENTAL SUPPLY CO) 2 B2C IMPLANTS , (NOW M/S FIRST DENTAL SUPPLY CO, 202, MOTI MAHAL, DR ANNIE BESANT ROAD, WORLI, MUMBAI -400 018 THE DEPARTMENTAL REPRESENTATIVE OF THE REVENUE REQU EST FOR RECALLING AND ISSUING OF FRESH NOTICE FOR HEARING OF THE SAID REV ENUE APPEAL. NO OBJECTION WAS RAISED BY THE LEARNED AUTHORISED REPRESENTATIVE OF THE ASSESSEE. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE RELEVANT MATERIAL ON RECORD. WE ARE SATISFIED WITH THE REASONS GIVEN FO R NON-SERVICE OF NOTICE TO THE ASSESSEE, NOW THE SAME HAS BEEN GIVEN, AS SUCH WE A RE OF THE CONSIDERED OPINION THAT THE ORDER PASSED IN ITA NO 277/MUM/200 8 FOR AY 2004-05 DESERVES TO BE RECALLED. WE ORDER ACCORDINGLY. THE REGISTRY IS DIRECTED TO FIX THIS APPEAL FOR HEARING ON 10.6.2010, AS PRONOUNCED IN THE OPEN COURT AND THE PARTIES ARE INFORMED. 4. IN THE RESULT, MISCELLANEOUS APPLICATION IS ALLOWED . ORDER PRONOUNCED ON 14TH MAY 2010. SD/- ( N V VASUDEVAN ) JUDICIAL MEMBER SD/- ( B RAMAKOTAIAH ) ACCOUNTANT MEMBER MUMBAI, DATE: 14TH MAY 2010 COPY TO:- 1) THE APPLICANT. 2) THE RESPONDENT. 3) THE CIT (A) XVIII, MUMBAI. 4) THE CIT XVIII, MUMBAI. 5) THE D.R. I BENCH, MUMBAI. BY ORDER / / TRUE COPY / / ASSTT. REGISTRAR I.T.A.T., MUMBAI MA 62/M/2010 B2C IMPLANTS NOW (THE FIRST DENTAL SUPPLY CO) 3 CHAVAN* SR.N. EPISODE OF AN ORDER DATE INITIALS CONCERNED 1 DRAFT DICTATED ON 7.5.2010 SR.PS 2 DRAFT PLACED BEFORE AUTHOR 10.5.2010 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