DIANA PROPERTIES LTD, V. DCIT SP RG,

MA 714/MUM/2009

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3612 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-04-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Assessment Year: 1990-1991
• Appeal Filed On: 29-10-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: MRS SANTA PURI
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, I, MUMBAI BEFORE SHRI R V EASWAR, SENIOR VICE PRESIDENT AND SHRI S V MEHROTRA, ACCOUNTANT MEMBER MISCELLANEOUS APPLICATION NO: 714/MUM/2009 (ARISING OUT OF I T A NO: 3461/MUM/1994) (ASSESSMENT YEAR: 1990-91) DIANA PROPERTIES LIMITED, MUMBAI APPLICANT (PAN: AAACD3130H) VS DEPUTY COMMISSIONER OF INCOME TAX RESPONDENT SPECIAL RANGE, THANE APPLICANT BY: MRS SANTA PURI RESPONDENT BY: MR MOHD USMAN O R D E R R V EASWAR, SENIOR VICE PRESIDENT: THIS IS AN APPLICATION FILED BY THE ASSESSEE FOR S ETTING ASIDE THE EX PARTE ORDER PASSED BY THE TRIBUNAL DISMISSING IT S APPEAL AND FOR FRESH DISPOSAL. THE TRIBUNAL DISMISSED THE ASSESSE ES APPEAL FOR DEFAULT BY ORDER DATED 7 TH JUNE 2002. THE TRIBUNAL HAS OBSERVED THAT THE NOTICE OF HEARING SENT TO THE ASSESSEE WAS RETU RNED WITH THE POSTAL REMARK LEFT. IT HAS NOW BEEN POINTED OUT IN THE APPLICATION THAT BY LETTER DATED 10 TH MARCH 2000, ADDRESSED TO THE REGISTRAR, ITAT, THE ASSESSEE HAS INTIMATED THE CHANGE OF ADDRESS AND A COPY OF THE SAID LETTER WAS FILED. WE FIND THAT THE NOTICE WAS SENT BY THE TRIBUNAL TO THE OLD ADDRESS, DESPITE THE ASSESSEE HAVING INTIMATED THE CHANGE OF ADDRESS. THE ASSESSEE HAS THUS NOT HAD AN EFFECTIV E OPPORTUNITY OF BEING HEARD. ACCORDINGLY, BY VIRTUE OF OUR POWERS UNDER RULE 24 OF THE ITAT RULES, WE SET ASIDE THE EX PARTE ORDER PASSED BY THE TRIBUNAL 2 AND RESTORE THE APPEAL TO ITS FILE FOR BEING HEARD AFRESH. PARTIES HAVE AGREED BEFORE US THAT THE APPEAL CAN BE TAKEN UP FO R HEARING ON 17 TH JUNE 2010. THE APPEAL IS ACCORDINGLY POSTED FOR HE ARING ON THAT DATE. ISSUE OF NOTICE DISPENSED WITH. THE MISCELLANEOUS APPLICATION IS THUS ALLOWED. ORDER PRONOUNCED ON 30 TH APRIL 2010. SD/- SD/- (S V MEHROTRA) (R V EASWAR) ACCOUNTANT MEMBER SENIOR VICE PRESI DENT MUMBAI, DATED 30 TH APRIL 2010 SALDANHA COPY TO: 1. DIANA PROPERTIES LTD. 3, WHILE HOUSE 154-SHER-E-PUNJAB CHS ANDHERI (EAST), MUMBAI 400 093 2. DCIT, SPECIAL RANGE, THANE 3. CIT- PUNE 4. CIT(A)-II, PUNE 5. DR I BENCH TRUE COPY BY ORDER ASSTT. REGISTRAR, ITAT, MUMBAI