SHAIKH CONSTRUCTION, V. DCIT CIR 25(1),

MA 158/MUM/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3628 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-04-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: K
• Assessment Year: misc
• Appeal Filed On: 09-03-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJNISH ARVIND
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH K MUMBAI BEFORE SHRI N.V.VASUDEVAN, JM & SHRI RAJENDRA SINGH, AM & M.A.NO. 158/MUM/2010 - A.YS.1985-86 TO 1994-95 [ARISING OUT OF I.T.A.NOS.446 TO 455/M/2005] M/S SHAIKH CONSTRUCTION, C/O SHRI K.N.SHAIKH, H-2050206 OMMIISQUITTA NAGAR CHS LTD., VIDYAMANDIR ROAD, DAHISAR EAST, MUMBAI PAN NO.AAQFS 0260 A VS. DY. COMMISSIONER OF I.T., CIRCLE 25(1), MUMBAI (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI PRAKASH PANDIT. RESPONDENT BY : SHRI RAJNISH ARVIND. O R D E R PER RAJENDRA SINGH, AM: THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY T HE ASSESSEE REQUESTING FOR RECALL OF THE ORDER DATED 1 ST AUGUST, 2008 OF THE TRIBUNAL IN I.T.A.NOS.446 TO 455/MUM/2005. IN THE S AID ORDER THE TRIBUNAL HAD DISMISSED THE APPEALS OF THE ASSESSEE AS UNADMITTED AS NO ONE HAD APPEARED TO REPRESENT THE CASE ON BEHALF OF THE ASSESSEE ON THE APPOINTED DATE THOUGH THE NOTICE HAD BEEN SE NT BY REGISTERED POST. 2. IN MISCELLANEOUS APPLICATION THE ASSESSEE HAS SU BMITTED THAT MR. K.N.SHAIKH, PARTNER OF THE ASSESSEE FIRM, WAS 8 2 YEARS OLD AND WAS ILL. THE TAX MATTERS WERE BEING ATTENDED TO BY SALA LUDDIN SHAIKH SON OF MR. K.N.SHAIKH, WHO EXPIRED DURING THE YEAR. THERE AFTER ON INSPECTION OF RECORDS IT WAS NOTICED THAT AN EX PARTE ORDER HA D BEEN PASSED BY 2 THE TRIBUNAL FOR NON APPEARANCE. THE ASSESSEE HAD N OT RECEIVED ANY COMMUNICATION REGARDING THE DATE OF HEARING. ACCORD INGLY IT HAS REQUESTED THAT THE ORDER MAY BE RECALLED SO THAT TH E APPEAL COULD BE DISPOSED OF AFTER HEARING THE ASSESSEE. 3. WE HAVE HEARD BOTH THE PARTIES, PERUSED THE REC ORDS AND CONSIDERED THE MATTER CAREFULLY. WE ARE SATISFIED T HAT THERE WAS A REASONABLE CAUSE FOR NON APPEARANCE OF THE ASSESSEE ON THE DATE OF HEARING BEFORE THE TRIBUNAL. WE, THEREFORE, IN THE INTEREST OF JUSTICE RECALL THE ORDER DATED 3-8-200- OF THE TRIBUNAL AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER WHICH WILL BE HEARD ON 6/7/2 010. THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT AND, THERE FORE NO FORMAL NOTICE OF HEARING IS REQUIRED TO BE ISSUED BY THE R EGISTRY. 4. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED ON THIS 19 TH DAY OF APRIL, 2010. SD/- SD/- (N.V.VASUDEVAN) (RAJENDRA SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI: 19 TH APRIL, 2010. P/-*