Case Law Details
Techknoweledgy Interactive Partners P. Ltd. Vs ITO (ITAT Mumbai)
To make the scheme of section 254(2) workable and to ensure that the limitation period for filing of the appeal is to be computed in a manner in harmony with the law laid down by the Hon’ble High Court above, the limitation period is to be counted from the date of service of order and not the date of the order. No contrary judicial precedent has been brought to our notice. We are humbly bow to the wisdom of the Hon’ble High Court above. In this view of the matter and having regard to the fact there is no evidence of service of order and that there is no reason to dispute or doubt the statement made by the assessee including on the affidavit, we are of considered view that the plea of the DR deserves to be rejected and the Miscellaneous Application deserves to decided on merits. We have also noticed that there is no adjudication on merits in the related order of the tribunal. The Hon’ble High Court above had time and again held that whether the assessee or his representative appears or not, the Tribunal is duty bound to decide the matter on merits. In any case, given the fact that admittedly no notice of hearing was served on the assessee, as the related notice had come back unserved and no efforts were made to serve the same to the ld. DR of the Income Tax Department either. In view of the above discussions, and taking into account the peculiar facts of this case, we deem it fit and proper to recall the impugned order dated 30.03.2010.
FULL TEXT OF THE ORDER OF ITAT MUMBAI
1. By way of this petition, the assessee-applicant seeks recall of the ex parte order dated 30.03.2010, dismissing the appeal filed by the assessee summarily on the ground that “the assessee is not interested to prosecute the appeal.” There is no discussion whatsoever on merits of the issues raised in the grounds of appeal set out in the memorandum of appeal.
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