GALA PRESISION TECCHNOLOGY P. LTD, v. ACIT 6(3),

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH G MUMBAI BEFORE SHRI D.K.AGARWAL JM & SHRI RAJENDRA SINGH AM & M.A.NO.624/MUM/2009 - A.Y 2004-05 [ARISING OUT OF I.T.A.NO.1417/MUM/2008] GALA PRECISION TECHNOLOGY PVT.LTD. [FORMERLY KNOWN AS GALA EQUIPMENTS LTD.] 116 NARAYAN DHURU STREET MUMBAI 400 003. PAN NO. AAACG 1777 F VS. THE ASST. COMMISSIONER OF I.T. CIRCLE 6(3) MUMBAI (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI VIJAY MEHTA. REVENUE BY : SHRI S.K.MAHAPATRA. O R D E R PER RAJENDRA SINGH AM: THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY T HE ASSESSEE REQUESTING FOR RECALL OF THE ORDER DATED 26-5-2009 OF THE TRIBUNAL IN I.T.A.NO.1417/MUM/2008. IN THE SAID ORDER THE TRIBU NAL HAD DISMISSED THE APPEAL OF THE ASSESSEE AS UNADMITTED AS THERE W AS NO REPRESENTATION FROM THE SIDE OF THE ASSESSEE ON THE DATE OF HEARING THOUGH THE NOTICE OF HEARING HAD BEEN SENT BY REGIS TERED POST. 2. IN MISCELLANEOUS APPLICATION THE ASSESSEE HAS SU BMITTED THAT IT HAD NOT RECEIVED ANY NOTICE OF HEARING IN THE MATTE R THOUGH THE NOTICES IN CONNECTION WITH ASSESSMENT AND HEARING B EFORE THE CIT(A) WERE RECEIVED AT THE SAME ADDRESS. IT HAS BEEN POIN TED OUT THAT THERE WAS SOME RENOVATION WORK BEING CARRIED ON AT THE AD DRESS GIVEN AND MAY BE BECAUSE OF THIS REASON NOTICE HAS NOT BEEN R ECEIVED. THERE 2 WAS THEREFORE REASONABLE CAUSE FOR NON APPEARANCE BY THE ASSESSEE. ACCORDINGLY IT HAS BEEN REQUESTED THAT THE MATTER M AY BE RECALLED AND THE APPEAL MAY BE DECIDED AFTER HEARING THE ASSESSE E. 3. WE HAVE HEARD BOTH THE PARTIES PERUSED THE RECO RDS AND CONSIDERED THE MATTER CAREFULLY. WE ARE SATISFIED T HAT THERE WAS A REASONABLE CAUSE FOR THE ASSESSEE NOT TO APPEAR BEF ORE THE TRIBUNAL ON THE DATE OF HEARING. ACCORDINGLY IN THE INTEREST O F JUSTICE WE RECALL THE ORDER DATED 26-5-09 OF THE TRIBUNAL AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER WHICH WILL BE HEARD ON 7-6-2010. TH E DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT AND THEREFORE NO FORMAL NOTICE OF HEARING IS REQUIRED TO BE ISSUED BY THE REGISTRY. 4. IN THE RESULT MISCELLANEOUS APPLICATION OF THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED ON THIS 19 TH DAY OF APRIL 2010. SD/- SD/- (D.K.AGARWAL) (RAJENDRA SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI: 19/4/2010. P/-* 3 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.