OPALIAM INTERNATIONAL EXPORTS, V. ADDL CIT 20(2),

MA 871/MUM/2009

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3633 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-04-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: K
• Assessment Year: 2003-2004
• Appeal Filed On: 24-12-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: N S PORWAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH K MUMBAI BEFORE SHRI D.MANMOHAN (VICE PRESIDENT) & SHRI RAJENDRA SINGH, AM & M.A.NO.871/MUM/2009 - A.Y 2003-04 [ARISING OUT OF I.T.A.NO.6927/M/2006] M/S OPALIUM INTERNATIONAL (EXPORTS), C/O. M/S PORWAL & PORWAL, 625, LAXMI PLAZA, 6 TH FLOOR, OFF. NEW LINK ROAD, ANDHERI (W) MUMBAI 400 053 PAN NO.AAAFO 0330 P VS. ADDL. COMMISSIONER OF I.T. 20(2), MUMBAI (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI N.S.PORWAL. RESPONDENT BY : SHRI S.M.KESHKAMAT. O R D E R PER RAJENDRA SINGH, AM: THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY T HE ASSESSEE REQUESTING FOR RECALL OF THE ORDER DATED 29-11-2007 OF THE TRIBUNAL IN I.T.A.NO.6927/MUM/2006. IN THE SAID ORDER THE TRIBU NAL HAD DISMISSED THE APPEAL OF THE ASSESSEE AS UNADMITTED AS NOTICE SENT BY RPAD HAD BEEN RETURNED UNSERVED AND NO CHANGE OF ADDRESS HAD BEEN COMMUNICATED BY THE ASSESSEE.. 2. IN MISCELLANEOUS APPLICATION THE ASSESSEE HAS SU BMITTED THAT THE ADDRESS GIVEN IN THE MEMORANDUM OF APPEAL WAS T HAT OF THE CHARTERED ACCOUNTANTS M/S PORWAL & PORWAL WHO HAD S HIFTED THEIR OFFICE W.E.F. 4-6-2007 TO 625 LAXMI PLAZA, 5 TH FLOOR, OFF NEW LINK ROAD, ANDHERI [W], MUMBAI 400 053. THE SAID C.A. HAD WRIT TEN TO THE POST 2 OFFICE TO REDIRECT ALL THE NEW LETTERS TO THE NEW A DDRESS. THE ASSESSEE WAS NOT AWARE AS TO WHY THE LETTER OF HEARING WAS N OT GIVEN AT THE NEW ADDRESS WHEN THE ORDER OF THE TRIBUNAL DISMISSI NG THE APPEAL HAD BEEN SERVED BY THE POST OFFICE AT THE NEW ADDRESS. THE ASSESSEE HAS TAKEN ALL PRECAUTIONS IN THE MATTER WHICH SHOWED TH AT THE ORDER WAS GIVEN AT THE NEW ADDRESS AND, THEREFORE, THE ASSESS EE WAS NOT AT FAULT. IT HAS ACCORDINGLY REQUESTED THAT THE ORDER MAY BE RECALLED AND THE APPEAL COULD BE DISPOSED OF AFTER HEARING THE ASSES SEE. 3. WE HAVE HEARD BOTH THE PARTIES, PERUSED THE RECO RDS AND CONSIDERED THE MATTER CAREFULLY. WE ARE SATISFIED T HAT THERE WAS A REASONABLE CAUSE FOR THE ASSESSEE NOT TO APPEAR BEF ORE THE TRIBUNAL ON THE DATE OF HEARING. ACCORDINGLY, IN THE INTEREST O F JUSTICE WE RECALL THE ORDER DATED 29-11-2007 OF THE TRIBUNAL AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER WHICH WILL BE HEARD ON 24/6/2010. T HE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENT OF BOTH THE PARTIES AND, THEREFORE NO FORMAL NOTICE OF HEARING IS REQUI RED TO BE ISSUED BY THE REGISTRY. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE AS SESSEE STANDS ALLOWED. ORDER PRONOUNCED ON THIS 19 TH DAY OF APRIL, 2010. SD/- SD/- (D.MANMOHAN) (RAJENDRA SINGH) VICE PRESIDENT ACCOUNTANT MEMBER MUMBAI:19 TH APRIL, 2010. 3 P/-* COPY TO- 1) APPELLANT 2) RESPONDENT 3) CITA MUMBAI. 4) CIT CITY MUMBAI 5) DR BENCH MUMBAI TRUE COPY BY ORDER DY /ASST.REGISTRAR,ITAT MUMBAI.