ITO 20(2)(2), v. MONTHI B. SERRAO,

MA 668/MUM/2010 | 2001-2002
Pronouncement Date: 21-01-2011 | Result: Allowed

Appeal Details

RSA Number 66819924 RSA 2010
Assessee PAN ABAPS7619F
Bench Mumbai
Appeal Number MA 668/MUM/2010
Duration Of Justice 2 month(s) 9 day(s)
Appellant ITO 20(2)(2),
Respondent MONTHI B. SERRAO,
Appeal Type Miscellaneous Application
Pronouncement Date 21-01-2011
Appeal Filed By Department
Order Result Allowed
Bench Allotted I
Tribunal Order Date 21-01-2011
Assessment Year 2001-2002
Appeal Filed On 12-11-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL 'I' BENCH MUMBAI BEFORE SHRI N.V. VASUDEVAN JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH ACCOUNTANT MEMBER MA NO. 668/MUM/2010 (ARISING OUT OF ITA NO. 4535/MUM/2007) (ASSESSMENT YEAR: 2001-02) INCOME TAX OFFICER - 20(2)(2) MONTHI B. SERRAO ROOM NO. 610 6TH FLOOR PROP. M.S. ROSHAN PACKAGING PIRAMAL CHAMBERS VS. UNIT NO. B-7/20 DWARKA INDL ESTATE MUMBAI 400012 WALIV VILLAGE VASAI (E) THANE PAN - ABAPS 7619 F APPLICANT RESPONDENT APPLICANT BY: SHRI SHRAVAN KUMAR RESPONDENT BY: SHRI N.B. SINGHVI O R D E R PER B. RAMAKOTAIAH A.M. THE APPEAL IN THIS CASE WAS ORIGINALLY DISMISSED VI DE ORDER IN ITA NO. 4535/MUM/2007 AS REVENUE COULD NOT FURNISH THE EVID ENCE OF SERVICE OF NOTICE WHEN NOTICE WAS ASKED TO BE SERVED THROUGH T HE AO AS THE NOTICES SENT EARLIER BY THE REGISTRY WERE RETURNED UNSERVE D. THE APPEAL WAS DISMISSED WITH THE FOLLOWING OBSERVATION: - 3. ON THE PERUSAL OF RECORDS WE FIND THAT THERE I S A LETTER DATED 22.4.2009 FROM THE ASSESSING OFFICER WARD-20(2)(2) WHEREIN CHANGE OF ADDRESS OF THE ASSESSEE IS INTIMATED AND IT HAS BEEN STATED THAT NOTICE OF HEARING HAS BEEN SENT TO THE ASSESSEE BY SPEED POST AND PROOF OF SERVICE WAS TO BE FORWARDED ON A LATER DAT E. FOR THE SECOND SERVICE OF NOTICE WHEN THE MATTER WAS FIXED ON 23. 6.2009 THOUGH THE NOTICE WAS ISSUED THROUGH D.R. NO PROOF OF SERVICE IS FILED. IT IS APPARENT THAT THE REVENUE HAS FAILED TO SERVE THE N OTICE ON THE ASSESSEE IN TIME. IN THESE CIRCUMSTANCES WE DEEM I T FIT TO DISMISS THE APPEAL FILED BY THE REVENUE. IN CASE THE REVEN UE AUTHORITIES ARE ABLE TO SERVE NOTICE ON THE ASSESSEE AND PROOF OF S ERVICE IS FILED ON RECORD THEN THE MATTER SHALL BE RECALLED FOR HEARI NG. 2. THE REVENUE HAS RAISED A MISCELLANEOUS APPLICATION INFORMING THE CORRECT ADDRESS AND REQUESTED FOR RECALLING THE APP EAL. MA NO. 668/MUM/2010 MONTHI B. SERRAO 2 3. THE LEARNED COUNSEL SHRI N.B. SINGHVI APPEARED IN R ESPONSE TO THE NOTICE NOW SENT FOR THE PURPOSE OF THE MA. 4. AFTER HEARING THE LEARNED D.R. AND LEARNED COUNSEL FOR THE ASSESSEE WE RECALL THE ORDER PASSED ON 13 TH AUGUST 2009 AND RESTORE THE APPEAL FOR HEARING ON MERITS. THE DATE OF POSTING ON 09.03.201 WAS ANNOUNCED IN THE OPEN COURT. THEREFORE NO SEPARATE NOTICE OF HEARING SHALL BE SENT TO THE PARTIES. 5. IN THE RESULT MISCELLANEOUS APPLICATION IS ALLOWED . ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST JANUARY 2011. SD/- SD/- (N.V. VASUDEVAN) (B. RAMAKOTAIAH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI DATED: 21 ST JANUARY 2011 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) XX MUMBAI 4. THE CIT XX MUMBAI CITY 5. THE DR I BENCH ITAT MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT MUMBAI BENCHES MUMBAI N.P.