KASTURI TRANSPORT P. LTD, v. ITO WD 6(2)(4),

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH A MUMBAI BEFORE N.V.VASUDEVAM JM & SHRI RAJENDRA SINGH AM & M.A.NO.858/MUM/2009 - A.Y 2004-05 [ARISING OUT OF I.T.A.NO.4093/MUM/2007] KASTURI TRANSPORT PVT. LTD. 17/18 VYPAR BHAVAN 49 P. DIMELLO ROAD MUMBAI 400 009. PAN NO.AAACK 6064 H VS. THE INCOME TAX OFFICER 6(2)(4) MUMBAI. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI PRAKASH PANDIT. REVENUE BY : SHRI RAJNISH ARVIND. 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 12/2/2009O F THE TRIBUNAL IN I.T.A.NO.4093/MUM/2007. IN THE SAID ORDER THE TRIBU NAL HAD DISMISSED THE APPEAL OF THE ASSESSEE AS UNADMITTED AS THERE W AS NO REPRESENTATION FROM THE ASSESSEE ON THE DATE OF HEA RING NOR ANY ADJOURNMENT APPLICATION WAS RECEIVED.. 2. IN MISCELLANEOUS APPLICATION THE ASSESSEE HAS SU BMITTED THAT IT WAS NOT CARRYING ON ANY BUSINESS ACTIVITIES FOR THE LAST 3 YEARS AND FOR THE CORRESPONDENCE PURPOSE THE ASSESSEE WAS OPERATI NG FROM 17/18 VYAPAR BHAVAN 49 P.DMELLO ROAD MUMBAI. THE ASSES SEE HAD INSTRUCTED HIS C.A. TO INTIMATE THE CHANGE OF ADDRE SS TO THE TRIBUNAL. THE C.A. HOWEVER HAD FAILED TO INFORM THE CHANGE W HICH WAS A REASON 2 FOR NON RECEIPT OF NOTICE BY THE ASSESSEE. IT IS ON LY WHEN THE ASSESSEE RECEIVED PENALTY ORDER FROM THE AO AT THE CURRENT A DDRESS THE ASSESSEE HAD ENQUIRED FROM THE OCCUPANTS OF THE OLD ADDRESS REGARDING ANY ORDER OF THE TRIBUNAL. THEREAFTER THE ORDER WAS HANDED OVER TO THE ASSESSEE. THERE WAS THUS A REASONABLE CAUSE FOR NON APPEARANCE BEFORE THE TRIBUNAL AND ACCORDINGLY IT H AS REQUESTED THAT THE APPEAL MAY BE RECALLED FOR FRESH DISPOSAL AFTER HEARING THE ASSESSEE. 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 NON REPRESENTATIVE FROM THE SI DE OF THE ASSESSEE ON THE DATE OF HEARING OF THE APPEAL. WE THEREFORE IN THE INTEREST OF JUSTICE WE RECALL THE ORDER DATED 12/2/09 OF THE TR IBUNAL AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER WHICH WILL BE HEA RD ON 7/7/2010. THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT AN D THEREFORE NO FORMAL NOTICE OF HEARING IS REQUIRED TO BE ISSUED B Y THE REGISTRY. IN THE RESULT MISCELLANEOUS APPLICATION OF THE AS SESSEE STANDS ALLOWED. ORDER PRONOUNCED ON THIS 19 TH DAY OF APRIL 2010. SD/- SD/- (N.V.VASUDEVAN) (RAJENDRA SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI: 19 TH APRIL 2010. 3 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.