HARRIL THOMAS MONTEIRO, V. ITO 22(3)(4),

MA 146/MUM/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3582 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-05-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2002-2003
• Appeal Filed On: 04-03-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KESHAV SAXENA
• Assessee Lawyers: RITIKA B GARG

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH H MUMBAI BEFORE SHRI R.S. SYAL (AM) AND SMT. ASHA VIJAYARA GHAVAN (JM) M.A. NO. 146/MUM/2010 (ARISING OUT OF ITA NO. 2377/MUM/2009) ASSESSMENT YEAR-2002-2003 MR. HARRIL THOMAS MONTEIRO, A-4, RAM TANU, SECTOR-17, PLOT NO. 20, NERUL, NAVI MUMBAI 400 706. PA NO.ACRPM 4697E VS. THE INCOME TAX OFFICER WARD 22(3)(4) MUMBAI. (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI RITIKA B. GARG RESPONDENT BY: SHRI KESHAV SAXENA O R D E R PER SMT. ASHA VIJAYARAGHAVAN (JM) BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE SEE KS TO RECALL THE ORDER OF THE TRIBUNAL PASSED ON 12 TH JANUARY, 2010. THE ASSESSEE HAS SUBMITTED AN AFFIDAVIT REGARDING NON ATTENDANCE WHI CH IS AS UNDER: ` 1 THAT DURING THE PERIOD WHEN THE NOTICE WAS SERVED MY MOTHER WAS ILL AND SHE WAS ADMITTED IN HOSPITAL AT MY HOME TOWN I.E. MYSORE. THUS I WAS NOT PRESENT IN T OWN AND HENCE COULD NOT RECEIVE THE AFORESAID NOTICE FI XING MY DATE OF HEARING ON 7.1.2010. 2. THAT DUE TO THE ABOVEMENTIONED REASON I FAILED T O APPOINT A COUNSEL TO REPRESENT MY MATTER AS ALSO TO PE2RSONALLY APPEAR BEFORE THE I.T.AT H BENCH ON T HE APPOINTED DATE. M.A. NO.146 /M/10 2 3. THAT I HAD EVERY INTENTION OF PROSECUTING THE AP PEAL ESPECIALLY SINCE MY CASE STANDS COVERED ON SEVERAL GROUNDS. 2. WE FIND THAT THE REASON FOR NON APPEARANCE GIVEN BY THE ASSESSEE IS SATISFACTORY AND HENCE IN OUR OPINION ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO REPRESENT HIS CASE. AC CORDINGLY, WE RECALL OUR TRIBUNALS ORDER DT. 12 TH JANUARY, 2010 AND DIRECT THE REGISTRY TO FIX THIS APPEAL FOR FRESH HEARING ON 15.6.2010. SINCE THE D ATE WAS ANNOUNCED IN THE COURT, NO FORMAL NOTICE WILL BE ISSUED TO THE P ARTIES FOR THE HEARING OF THIS APPEAL ON 15.6.2010. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 14 TH DAY OF MAY, 2010 SD/- SD/- (R.S. SYAL ) (ASHA VIJAYARAGHAVAN) ACCOUNTANT MEMBER JUD ICIAL MEMBER MUMBAI, DATED 14 TH MAY, 2010 RJ COPY TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT-CONCERNED 4. THE CIT(A)-CONCERNED 5. THE DR H BENCH TRUE COPY BY ORDER ASSTT. REGISTRAR, I.T.A.T, MUMBAI M.A. NO.146 /M/10 3 DATE INITIALS 1 DRAFT DICTATED ON: 7.5.2010 SR. PS/PS 2. DRAFT PLACED BEFORE AUTHOR: 7.5.2010 ______ SR. PS/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/PS 6. KEPT FOR PRONOUNCEMENT ON: _________ ______ SR. PS/ PS 7. FILE SENT TO THE BENCH CLERK: _________ ______ SR. PS/PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK: _________ ______ 9. DATE OF DISPATCH OF ORDER: _________ ______