DEWSOFT SOLUTIONS P. LTD, v. ITO 9(1)(3),

MA 47/MUM/2010 | 2003-2004
Pronouncement Date: 20-04-2010 | Result: Allowed

Appeal Details

RSA Number 4719924 RSA 2010
Assessee PAN AAACD3309F
Bench Mumbai
Appeal Number MA 47/MUM/2010
Duration Of Justice 2 month(s) 26 day(s)
Appellant DEWSOFT SOLUTIONS P. LTD,
Respondent ITO 9(1)(3),
Appeal Type Miscellaneous Application
Pronouncement Date 20-04-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted D
Tribunal Order Date 20-04-2010
Assessment Year 2003-2004
Appeal Filed On 25-01-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL 'D' BENCH MUMBAI BEFORE SHRI S.V. MEHROTRA ACCOUNTANT MEMBER AND SHRI N.V.VASUDEVAN JUDICIAL MEMBER MA NO. 47/MUM/2010 (ARISING OUT OF ITA NO. 5032/MUM/2008) (ASSESSMENT YEAR: 2003-04) DEWSOFT SOLUTIONS PVT LTD. THE INCOME TAX OFFICER 9 (1)(3) DUDHIYA INDL. ESTATE S.V.ROAD DAHISAR (E) AAYAKAR BHAVAN M.K. ROAD MUMBAI MMBAI-400 068 VS. PA NO.AAACD 3309 F APPLICANT RESPONDENT APPLICANT BY: SHRI SNEHAL J. SHAH RESPONDENT BY: SHRI L.K.AGARWAL O R D E R PER S.V. MEHROTRA A.M. THE ASSESSEE HAS FILED THIS MISCELLANEOUS APPLICATI ON FOR RECALLING THE ORDER DATED 6 TH AUGUST 2009 IN ITA NO.5032/M/2008 FOR THE ASSESSM ENT YEAR 2003-04 WHICH WAS DISMISSED EXPARTE FOR WANT OF PROSECUTION. 2. IN THE MISCELLANEOUS APPLICATION THE ASSESSEE INTER ALIA STATED AS UNDER:- A) NO PROPER SERVICE OF NOTICE WAS MADE ON THE PETI TIONER INASMUCH AS NONE OF THE CONCERNED PERSONS HAS RECEIVED THE NOTICE. B) THE PETITIONER WAS NOT AWARE THAT ITS CASE HAS B EEN FIXED FOR HEARING ON 31 ST JULY 2009 AND HENCE COULD NOT ATTEND IN PERSON. C) THIS WAS THE FIRST NOTICE AND SINCE THE PETITION ERS WERE NOT AWARE OF THE HEARING BEING FIXED IT REQUEST THE HONBLE MEMBERS TO GIVE ANOTHER OPPORTUNITY OF BEING HEARD. AN AFFIDAVIT SWORN BY SHRI PANKAJ K.SHAH DIRECTOR OF THE ASSESSEE COMPANY HAS BEEN FILED IN SUPPORT OF THE ABOVE CONTENTION. 3. HAVING HEARD BOTH THE SIDES AND ON GOING THROUGH THE DETAILED REASONS STATED IN THE PETITION/AFFIDAVIT WE ARE CONVINCED THAT THE ASSE SSEE WAS PREVENTED BY SUFFICIENT REASONS IN NOT APPEARING BEFORE THE TRIBUNAL TO PROSECUTE THE APPEAL. IN THE CIRCUMSTANCES IN ORDER TO IMPART SUBSTANTIAL JUSTICE TO THE ASSESSEE BY PROVI DING OPPORTUNITY OF HEARING WE ARE OF THE