UJWAL PHARMA PVT LTD, v. I.T.O. 9(3)(2),

MA 142/MUM/2011 | 2006-2007
Pronouncement Date: 22-07-2011 | Result: Allowed

Appeal Details

RSA Number 14219924 RSA 2011
Assessee PAN AAACU3764A
Bench Mumbai
Appeal Number MA 142/MUM/2011
Duration Of Justice 4 month(s) 16 day(s)
Appellant UJWAL PHARMA PVT LTD,
Respondent I.T.O. 9(3)(2),
Appeal Type Miscellaneous Application
Pronouncement Date 22-07-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted F
Tribunal Order Date 22-07-2011
Assessment Year 2006-2007
Appeal Filed On 07-03-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES F MUMBAI BEFORE SHRI R V EASWAR PRESIDENT AND SHRI P M JAGTAP ACCOUNTANT MEMBER MISCELLANEOUS APPLICATION NO: 142/MUM/2011 (ARISING OUT OF I T A NO: 2174/MUM/2010) (ASSESSMENT YEAR: 2006-07) UJWAL PHARMA PVT. LTD. MUMBAI APPLICANT (PAN: AAACU3764A) VS INCOME TAX OFFICER 9(3)(2) MUMBAI RESPONDENT APPLICANT BY: MR ANANT PAI RESPONDENT BY: MR ALEXANDER CHANDY DATE OF HEARING: 22.07.2011 DATE OF PRONOUNCEMENT: 22. 07.2011 O R D E R R V EASWAR PRESIDENT: BY THIS APPLICATION FILED UNDER RULE 24 OF THE TRI BUNAL RULES THE ASSESSEE SEEKS RECALL OF THE EX PARTE ORDER PAS SED BY THE TRIBUNAL ON 27.12.2010 DISMISSING THE ASSESSEES AP PEAL FOR NON PROSECUTION. 2. WE HAVE PERUSED THE APPLICATION AND WE HAVE ALSO HEARD THE PARTIES. IT APPEARS THAT THERE WAS DIFFICULTY IN SERVING THE NOTICE OF HEARING ON THE ASSESSEE AS HE HAD SHIFTED HIS AD DRESS. HE HAD INFORMED HIS NEIGHBOR TO WHOM HE HAD SOLD THE OFFIC E PREMISES TO ACCEPT ANY MAIL / CORRESPONDENCE ADDRESSED TO THE A SSESSEE BUT THERE WAS SOME LAPSE ON THE PART OF THE NEIGHBOR IN RECEIVING ALL THE CORRESPONDENCE AND IN THIS CONFUSION THE NOTICE FRO M THE TRIBUNAL M A NO: 142/MUM/2011 ( ITA NO: 2174/MUM/2010 ) 2 WAS SOMEHOW NOT RECEIVED. IT IS STATED THAT THE AS SESSEE WAS THUS NOT GIVEN NOTICE OF THE HEARING. 3. WE ARE SATISFIED THAT IN THE ABOVE CIRCUMSTANCES THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM NOT ATTENDING THE HEARING. WE THEREFORE RECALL THE EX PARTE ORDER AN D DIRECT THE APPEAL TO BE POSTED FOR HEARING ON 25.08.2011. THE LEARNED REPRESENTATIVE FOR THE ASSESSEE FAIRLY STATED THAT NO FRESH NOTICE NEED BE SENT TO THE ASSESSEE AND THAT HE HAS TAKEN NOTICE OF THE FRESH DATE. THE MISCELLANEOUS APPLICATION IS ALLOW ED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF THE HEARING ON 22 ND JULY 2011. SD/- SD/- (P M JAGTAP) (R V EASWAR) ACCOUNTANT MEMBER PRESIDE NT MUMBAI DATED 22 ND JULY 2011 SALDANHA COPY TO: 1. UJWAL PHARMA PVT. LTD. 443 4 TH FLOOR IJMIMA COMPLEX RAHEJA METROPOLEX MIND SPACE INTERFACE LINK ROAD MALAD (WEST) MUMBAI 400 064 2. ITO 9(3)(2) MUMBAI 3. CIT-9 MUMBAI 4. CIT(A)-20 MUMBAI 5. DR F BENCH TRUE COPY BY ORDER ASSTT. REGISTRAR ITAT MUMBAI