M/S. Viral Filaments Ltd v. The Commissioner Of Income Tax

IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 277 OF 2006 ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 277 OF M/s. Viral Filaments Ltd. ... Appellant Versus The Commissioner of Income Tax ... Respondent The Commissioner of Income Tax ... The Commissioner of Income Tax ... Mr. V.S. Hadade for the Appellant. Mr. Sureshkumar for Respondent. CORAM: F.I. REBELLO, &R.S. MOHITE, JJ. DATED: JANUARY 15, 2009 CORAM: F.I. REBELLO, & R.S. MOHITE, JJ. DATED: JANUARY 15, 2009 DATED: JANUARY 15, 2009 P.C. P.C. . The grievance of the appellant is that he has not given notice of the hearing and in these circumstances, the order of the I.T.A.T. proceeding exparte and reversing the order of the C.I.T. (A) should be set aside. . We have perused the order of this court dated 11.12.2008. We find that the appellants were called upon to file affidavit. That affidavit has not been filed till date on account of some procedural difficulties. However, considering what has been argued at the bar, in our opinion, and more specifically as the appellant had a judgment in his favour before C.I.T. (A), the ends of justice will be met if the impugned order is set aside and matter is restored back to the file of the I.T.A.T. for deciding the matter afresh. The appeal disposed of accordingly.