M/S. RONAK ROADLINES PVT. LTD., V. DCIT CIR 2(4),

MA 89/MUM/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6450 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-05-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Assessment Year: 1995-1996
• Appeal Filed On: 14-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, I, MUMBAI BEFORE S/SHRI D.K.AGARWAL (JM) AND T.R.SOOD(A.M ) MISCELLANEOUS APPLICATION NOS.89,90 AND 91/MUM/2011 ARISING OUT OF ITA NOS.2101/MUM/2000,6260/MUM/2002 AND 7736/MUM/2003 (ASSESSMENT YEARS: 1995-96,1995-96 AND 1998-99) M/S RONAK ROADLINES PVT. LTD., SHOP NO.503-504, 5 TH FLOOR, PERSIPOLIS BUILDING NEAR ANDHRA BANK, SECTOR-17, VASHI, NAVI MUMVAI-400703 PAN: AAACR1926P DY. COMMISSIONER OF INCOME TAX, CIRCLE 2(4), MUMBAI APPLICANT V/S RESPONDENT APPLICANT BY : SHRI MADHU R AGARWAL RESPONDENT BY : SHRI R.K.GUPT A. O R D E R PER D.K.AGARWAL (JM) THESE THREE MISCELLANEOUS APPLICATIONS NOS.89,90 A ND 91/MUM/2011 FILED BY THE ASSESSEE FOR THE ASSESSM ENT YEARS 1995-96,1995-96 AND 1998-99 ARE DIRECTED AGA INST THE COMMON ORDER DATED 23.2.2007 PASSED BY THE TRIBUN AL IN ITA NOS.2101/MUM/2000, 6260/MUM/2002 AND 7736/MUM/2003. SINCE ISSUE INVOLVED IS COMMON A LL THESE MISCELLANEOUS APPLICATIONS ARE DISPOSED OF BY THIS COMMON ORDER FOR THE SAKE OF CONVEYANCE. M A NOS.89,90 AND 91/MUM/2011 IN ITA NOS.2101/MUM/2000,6260/MUM/2002 AND 7736/MUM /2003 (AYS: 1995-96,1995-96 AND 1998-99 ) 2 2. THE APPLICANT VIDE HIS APPLICATION DATED NIL SUP PORTED BY AN AFFIDAVIT DATED 11.5.2011 INTER ALIA STATED O N OATH :- 3. THAT THE COMPANY HAD INTIMATED TO THE TRIBUNA L, THE NEW ADDRESS OF THE COMPANY VIDE A LETTER DATED 2 ND JANUARY, 2004. 4. THAT THE COMPANY DID NOT RECEIVE ANY NOTICE OF HEARING FOR THE AFORESAID APPEALS AND HENCE NO ONE COULD ATTEND THE MATTER WHEN IT COME UP FOR HEARING . 3. AT THE TIME OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE SUBMITS THAT FOR THE REASONS MENTIONED IN ASSESSEE S APPLICATION, THE EX-PARTE ORDER PASSED BY THE TRIB UNAL BE RECALLED WHICH WAS NOT SERIOUSLY OBJECTED TO BY T HE LD. DR. 4. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS OF THE RIVAL PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AFTER HAVING SATISFIED ABOUT THE REASONS SUBMITTED BY THE ASSESSEE AND CONSIDERING THE FACTS AND CIRCUMSTANCE S OF THE CASE, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR NON-APPEARANCE OF THE ASSESSEE OR HIS AUTHORIZED REPRESENTATIVE ON THE DATE OF HEARING AND ACCORDIN GLY THE EX-PARTE ORDER DATED 23.2.2007 PASSED BY THE TRIBU NAL IS RECALLED. PARTIES ARE TO APPEAR WITHOUT WAITING FOR ANY NOTICE ON 12.7.2011. M A NOS.89,90 AND 91/MUM/2011 IN ITA NOS.2101/MUM/2000,6260/MUM/2002 AND 7736/MUM /2003 (AYS: 1995-96,1995-96 AND 1998-99 ) 3 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION ST ANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF I.E. ON 13 TH MAY 2011. SD SD (T.R.SOOD) (D.K.AGARWAL) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED 13 TH MAY, 2011 SRL:13511 COPY TO: 1. APPLICANT 2. RESPONDENT 3. CIT CONCERNED 4. CIT(A) CONCERNED 5. DR CONCERNED BENCH 6. GUARD FILED. BY ORDER TRUE COPY ASSTT. REGISTRAR, ITAT, MUMBAI