WINDWELL SECURITIES P. LTD, v. DCIT CC 22,

MA 53/MUM/2010 | misc
Pronouncement Date: 09-03-2010 | Result: Allowed

Appeal Details

RSA Number 5319924 RSA 2010
Assessee PAN AAACW0928N
Bench Mumbai
Appeal Number MA 53/MUM/2010
Duration Of Justice 1 month(s) 12 day(s)
Appellant WINDWELL SECURITIES P. LTD,
Respondent DCIT CC 22,
Appeal Type Miscellaneous Application
Pronouncement Date 09-03-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted G
Tribunal Order Date 09-03-2010
Assessment Year misc
Appeal Filed On 28-01-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH G MUMBAI BEFORE SHRI A.L.GEHLOT AM & SMT. P.MADHAVI DEVI JM M.A.NO.53/MUM/2010 - A.Y 2004-05 [ARISING OUT OF I.T.A.NO.3546/M/08] M/S WINDWELL SECURITIES P.LTD. QUEENS MANSION 44 A.K.NAYAK MARG FORT MUMBAI 400 001 PAN NO. AAACW 0928 N DY. COMMISSIONER OF I.T. M/S CAL CONSULTANTS PVT. LTD 22 MUMBAI. (APPLICANT) (RESPONDENT) ASSESSEE BY : SHRI VIJAY MEHTA. REVENUE BY : SHRI KESHAV SAXENA. O R D E R PER P.MADHAVI DEVI JM: THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASS ESSEE SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 12-6-2009 DISMISSING THE ASSESSEES APPEAL IN LIMINE IN I.T.A.NO.3546/M/08 F OR A.Y 2004-05. 2. IT IS SUBMITTED IN THE MISCELLANEOUS APPLICATION THAT THE ASSESSEE HAS NOT RECEIVED NOTICE OF HEARING SENT TH ROUGH RPAD BY THE TRIBUNAL AND THE ADDRESS AT WHICH THE TRIBUNAL HAD SENT THE NOTICE OF HEARING [WHICH HAD GOT RETURNED] IS THE ADDRESS AT WHICH THE CORRESPONDENCES ARE BEING MADE FOR THE ASSESSEE. HE SUBMITTED THAT THE PREMISES IS IN THE NAME OF THE GROUP COMPANY M/ S TEXTILE EXPORT PVT. LTD. AND THIS COULD BE THE SOLE REASON FOR NO TICE OF HEARING NOT GETTING SERVED. THUS IT IS SUBMITTED THAT NON REPR ESENTATION ON THE APPOINTED DATE WAS NOT DUE TO ANY DELIBERATE OR INT ENTIONAL ACT BUT 2 SOLELY DUE TO CIRCUMSTANCES OVER WHICH THE ASSESSEE HAD NO CONTROL. AN AFFIDAVIT IN SUPPORT OF THE SAID CONTENTION IS A LSO FILED. 3. AFTER HEARING BOTH THE PARTIES AND HAVING GONE THROUGH THE MATERIAL ON RECORD WE FIND THAT THE REASON GIVEN B Y THE ASSESSEE FOR NON-REPRESENTATION ON THE DATE OF HEARING IS SATISF ACTORY. IN VIEW OF THE SAME AND ALSO IN VIEW OF RULE 23 OF I.T.A.T RUL ES THE ORDER OF THE TRIBUNAL DATED 12-6-2009 PASSED IN I.T.A.NO.3546/M/ 08 FOR A.Y 2004- 05 IS RECALLED. THE APPEAL IS FIXED FOR HEARING ON 12/05/2010 AND AS BOTH THE PARTIES HAVE BEEN INFORMED ABOUT THE DATE OF HEARING IN THE OPEN COURT NO FRESH NOTICE NEED BE SENT. 4. IN THE RESULT MISCELLANEOUS APPLICATION IS ALLO WED. ORDER PRONOUNCED ON THIS 9 TH DAY OF MARCH 2010. SD/- SD/- (A.L.GEHLOT) (P.MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI: 9 TH MARCH 2010. 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.