RAHUL SHIP BREAKING CO, v. ACIT RG 17(1),

MA 54/MUM/2010 | misc
Pronouncement Date: 21-05-2010 | Result: Allowed

Appeal Details

RSA Number 5419924 RSA 2010
Assessee PAN AAAFR5823N
Bench Mumbai
Appeal Number MA 54/MUM/2010
Duration Of Justice 3 month(s) 24 day(s)
Appellant RAHUL SHIP BREAKING CO,
Respondent ACIT RG 17(1),
Appeal Type Miscellaneous Application
Pronouncement Date 21-05-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted D
Tribunal Order Date 21-05-2010
Assessment Year misc
Appeal Filed On 28-01-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES D MUMBAI BEFORE SHRI R.S.SYAL AM AND SMT.ASHA VIJAYARAGHAVAN JM M.A.NO.54/MUM/2010 (ARISING OUT OF IT(SS)A NO.62/MUM/2007 : BLOCK PERI OD 1996-97 TO 2002-2003) M/S.RAHUL SHIP BREAKING CO. C/O.RAJEEV KUMAR JAIN B-403/404 GREEN ACRES LOKHANDWALA COMPLEX ANDHERI (WEST) MUMBAI 400 053. PA NO.AAAFR5823N. VS. THE ASSTT.COMMISSIONER OF INCOME-TAX RANGE 17(1) MUMBAI. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI SUBHASH SHETTY RESPONDENT BY : SHRI MOHAMMED USMAN O R D E R PER R.S.SYAL AM : THIS MISCELLANEOUS APPLICATION U/S.254(2) OF THE IN COME-TAX ACT 1961 HAS BEEN MOVED BY THE ASSESSEE PRAYING FOR THE RECALLIN G OF THE EX PARTE ORDER OF THE TRIBUNAL DATED 12.01.2009 IN IT(SS)A NO.62/MUM/2007 . THE LEARNED COUNSEL FOR THE ASSESSEE STATED THAT THE TRIBUNAL HAS DISMISSED THE APPEAL OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. THE LEARNED COUNSEL FURTHE R CONTENDED THAT THE ASSESSEE HAS CHANGED ITS OFFICE TO A NEW LOCATION RESULTANTLY THE NOTICE COULD NOT BE SERVED ON THE ASSESSEE. IN SUPPORT OF HIS SUBMISSIO N AN AFFIDAVIT OF THE PARTNER OF THE ASSESSEE COMPANY DATED 25.01.2010 WAS FILED. THE LEARNED D.R. DID NOT RAISE ANY SERIOUS OBJECTION TO IT. 2. WE HAVE HEARD THE RIVAL PARTIES AND PERUSED THE RELEVANT MATERIAL ON RECORD. WE ARE SATISFIED WITH THE REASONS FOR THE ABSENCE O F THE ASSESSEE AT THE TIME WHEN THE APPEAL WAS TAKEN UP FOR HEARING BY THE TRIBUNAL . WE THEREFORE RECALL THE IMPUGNED ORDER AND DIRECT THE REGISTRY TO FIX THIS CASE FOR HEARING ON 08.07.2010. NO SEPARATE NOTICE NEED BE SENT TO THE ASSESSEE AS THE PRONOUNCEMENT TO THIS EFFECT MA NO.54/MUM/2010 M/S.RAHUL SHIP BREAKING CO. 2 WAS MADE IN THE OPEN COURT AND THE LEARNED A.R. HAS WAIVED HIS RIGHT TO SEPARATE NOTICE. 3. IN THE RESULT THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED ON THIS 21 ST DAY OF MAY 2010. SD/- SD/- ( ASHA VIJAYARAGHAVAN ) ( R.S.SYAL ) JUDICIAL MEMBER ACCOUNTANT MEMB ER MUMBAI : 21 ST MAY 2010. DEVDAS* COPY TO : 1. THE APPLICANT. 2. THE RESPONDENT. 3. THE CIT CONCERNED 4. THE CIT(A) - XVII MUMBAI. 5. THE DR/ITAT MUMBAI. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR ITAT MUMBAI.