SHRI DILIP R. PATIL, V. ACIT 23(2),

MA 115/MUM/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6704 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-06-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2002-2003
• Appeal Filed On: 18-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KUBAL
• Assessee Lawyers: D B SHAH
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH D,MUMBAI BEFORE SHRI N.V. VASUDEVAN (JM) & SHRI T.R. SOOD (A M) M.A.NO. 115/MUM/2011 (ARISNG OUT OF I.T.A.NO.1408/MUM/2009) (A.Y. 2002-03) SHRI DILIP P. PATIL, 219/220, MARATHON MAX, LBS MARG, MULUND (W), MUMBAI-400 008. PAN: ATTPP 1469P VS. ASST. COMMISSIONER OF INCOME-TAX, RANGE 23(2), MUMBAI. APPLICANT RESPONDENT APPLICANT BY SHRI D.B. SHAH RESPONDENT BY SHRI M .R. KUBAL O R D E R PER T.R. SOOD, AM : THROUGH THIS MISC. APPLICATION, THE ASSESSEE HAS S OUGHT RECALLING OF THE ORDER OF THE TRIBUNAL IN ITA NO.1408/MUM/2009 THROU GH WHICH THE ASSESSEES APPEAL HAS BEEN DISMISSED IN LIMINI. 2. THE LD. COUNSEL OF THE ASSESSEE SUBMITTED THAT T HIS CASE WAS ADJOURNED FROM TIME TO TIME AND, IN FACT, ON THE LAST DATE OF HEARING I.E. 13-01-2011, ONE MR. PRATEEK MAHESHWARI HAD APPEARED AND POINTED OU T THAT SOME MISC. APPLICATION HAS BEEN MOVED IN THE CASE OF QUANTUM A PPEAL AND HE WAS DIRECTED TO PUT IN ALL THESE THINGS IN THE FORM OF A LETTER. BY THE TIME SHRI MAHESHWARI COULD GET THE LETTER MADE, THE COURT HAD ALREADY RI SEN FOR THE DAY. SINCE THE ASSESSEE HAS BEEN DEPRIVED AN OPPORTUNITY OF HEARIN G, THE ORDER MAY BE RECALLED. 3. ON THE OTHER HAND, THE LD. D.R. SUPPORTED THE OR DER OF TRIBUNAL. MA NO.115/M/11 DILIP P. PATIL . 2 4. AFTER CONSIDERING THE RIVAL SUBMISSIONS, WE FIND THAT THE ASSESSEE HAS BEEN DEPRIVED THE OPPORTUNITY OF BEING HEARD. WE ARE SAT ISFIED THAT REPRESENTATION COULD NOT BE MADE FOR SUFFICIENT REASONS. THEREFORE , WE RECALL OUR ORDER IN ITA NO.1408/MUM/2009. THE REGISTRY IS DIRECTED TO FIX T HE HEARING ON 16-08-2011 AND THE ASSESSEE SHOULD TAKE NOTICE FROM THIS ORDER ITSELF. 5. IN THE RESULT, THE MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN TODAY I.E. THE 17TH DAY OF JUNE, 2011. SD/- SD/- (N.V. VASUDEVAN) (T.R. SOOD) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI:17TH JUNE , 2011. NG: COPY TO : 1.APPLICANT. 2. RESPONDENT. 3 CIT(A)-XXIII,MUMBAI. 4 CIT-23,MUMBAI. 5.DR,D BENCH,MUMBAI. 6.MASTER FILE. (TRUE COPY) BY ORDER, ASST.REGISTRAR, ITAT, MUMBAI. MA NO.115/M/11 DILIP P. PATIL . 3 DETAILS DATE INITIALS DESIGNA TION 1. DRAFT DICTATED ON 17-06-11 SR.PS/ 2. DRAFT PLACED BEFORE AUTHOR 17-06-11 SR.PS/ 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/ AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/ 6. KEPT FOR PRONOUNCEMENT ON SR.PS/ 7. FILE SENT TO THE BENCH CLERK SR.PS/ 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9. DATE ON WHICH FILE GOES TO THE AR 10. DATE OF DISPATCH OF ORDER