MRS. SHAILA MOHAN GANACHARI, V. ITO 23(3)(2),

MA 133/MUM/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6714 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-06-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2004-2005
• Appeal Filed On: 25-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KUBAL
• Assessee Lawyers: KAPIL K JAIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH E,MUMBAI BEFORE SHRI SHRI D.K. AGARWSAL (JM) & SHRI T.R. SOO D (AM) M.A.NO.133/MUM/2011 (ARISING OUT OF ITA NO.237/MUM/2009) (A.Y. 2004-05) MRS. SHAILA MOHAN GANACHARI, A-312, SUKHDAS CHS, ARUNODAY NAGAR, MULUND (E), MUMBAI-400 081. PAN: ADWPG 8017 C) VS. INCOME-TAX OFFICER, WARD-23(3)(2), PRATYAKSHAKAR BHAVAN, BANDRA KURLA COMPLEX, BANDRA (E),MUMBAI-400 051. APPLICANT RESPONDENT APPLICANT BY SHRI KAPIL K. JAIN. RESPONDENT BY SHRI M .R. KUBAL. O R D E R PER D.K. AGARWAL, JM : THIS MISC. APPLICATION FILED BY THE ASSESSEE FOR TH E ASSTT. YEAR 2004-05 IS DIRECTED AGAINST THE EX PARTE ORDER DATED 30-11-20 09 PASSED BY THE TRIBUNAL IN ITA NO.237/MUM/2009. 2. THE APPLICANT, VIDE HER APPLICATION DATED NIL SU PPORTED BY AN AFFIDAVIT DATED 21-02-2011, INTER ALIA, STATED ON OATH THAT : 5. AT THE TIME OF FILING APPEAL BEFORE HONOURABLE ITAT MY RESIDENTIAL AND COMMUNICATION ADDRESS IS A-312, SUKHDAS CHS, ARUNODAY NAGAR, MULUND (EAST), MUMBAI- 400081 BUT AFTERWARDS I SHIFTED MY RESIDENCE AT F -24, GULNAR CHS LTD., RASHMI COMPLEX, MENTAL HOSPITAL RO AD, NEAR TEEN HATH NAKA, THANE (WEST), PIN-400604. 6. DUE TO CHANGE IN MY RESIDENTIAL ADDRESS AS STATE D ABOVE I HAVE NOT RECEIVED THE NOTICE FOR HEARING IS SUED BY REGISTRAR OF ITAT. IT WAS, THEREFORE, SUBMITTED THAT DUE TO THE SAID R EASON THE APPLICANT HAS NOT ATTENDED THE HEARING ON THE SAID APPOINTED DATE. THEREFORE, THE ORDER PASSED BY THE TRIBUNAL BE RECALLED. MA 133/M/11 SHAILA MOHA N GANACHARI 2 3. AT THE TIME OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE SUBMITS THAT FOR THE REASONS MENTIONED IN ASSESSEE S APPLICATION, THE EX PARTE ORDER PASSED BY THE TRIBUNAL BE RECALL ED, WHICH WAS NOT SERIOUSLY OBJECTED TO BY THE LD. D.R. 4. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS OF THE RIVAL PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AFTER HAV ING SATISFIED ABOUT THE REASONS SUBMITTED BY THE ASSESSEE AND CONSIDERING T HE FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR NON-APPEARANCE OF THE ASSESSEE OR HER AUTHORIZE D REPRESENTATIVE ON THE DATE OF HEARING AND ACCORDINGLY THE EX PARTE ORDER DATED 30-11-2009 PASSED BY THE TRIBUNAL IS RECALLED. PARTIES ARE TO APPEAR WITHOUT WAITING FOR ANY NOTICE ON 12-09-2011 . 5. IN THE RESULT, THE MISC. APPLICATION STAND S ALLOWED. ORDER PRONOUNCED AT THE TIME OF HEARING ITSELF ON 24 TH JUNE, 2011. SD/- SD/- (T.R. SOOD) (D.K. AGARWAL) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI: 24 TH JUNE , 2011. NG: COPY TO : 1. APPLICANT. 2. RESPONDENT. 3 CIT(A)-XXIII,,MUMBAI. 4 CIT-XXIII,MUMBAI. 5.DR,E BENCH,MUMBAI. 6.MASTER FILE. (TRUE COPY) BY ORDER, ASST.REGISTRAR, ITAT, MUMBAI. MA 133/M/11 SHAILA MOHA N GANACHARI 3 DETAILS DATE INITIALS DESIGNA TION 1. DRAFT DICTATED ON 24-06-11 SR.PS/ 2. DRAFT PLACED BEFORE AUTHOR 24-06-11 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