RODERICK SALE, MUMBAI V. DCIT 3(2), MUMBAI

MA 173/MUM/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6682 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-07-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2005-2006
• Appeal Filed On: 16-03-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: MUMBAI BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER AND SHRI R.S. PADVEKAR, JUDICIAL MEMBER MA NO.173/MUM/2011 ARISING OUT OF ITA NO.1195/M/2010 FOR A.Y. 2005-06 RODERICK SALE, C/O. LEX INDE, B-HARGOVINDAS BUILDING, K DUBASH MARG, FORT, MUMBAI -400 001 ....... APPLICANT VS DCIT -3(2), AAYAKAR BHAVAN, MUMBAI -400 020 ..... RESPONDENT PAN: ANMPS 9760 Q APPLICANT BY: SHALIN S. DIVATIA RESPONDENT BY: SHRI C.G.K. NAIR O R D E R PER R.S. PADVEKAR, JM THIS M.A. IS FILED THE BY THE ASSESSEE IN ITA NO.1195/MUM/2010 WITH A PRAYER TO RECALL THE ORDER DISMISSING THE ASSESSEES APPEAL ON 14.2.20011. THE ASSESSEE HAD FILED THE APPEAL BEING ITA NO.1195/MUM/2010, WHICH WAS FIXED FOR HEA RING ON 14.2.2011. AS PER THE RECORD, IT WAS NOTICED THAT THE ASSESSEE WAS SERVED WITH THE NOTICE BUT NONE REMAINED PRESENT ON THE DATE OF HEARING. THEREFORE, THE BENCH CAME TO THE CONCLUSI ON THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEA L AND HENCE THE APPEAL WAS DISMISSED. 2. WE HAVE HEARD THE PARTIES AND PERUSED THE REASON S GIVEN BY THE ASSESSEE FOR HIS NON-APPEARANCE. THE M.A. IS ALSO SUPPORTED BY DULY MA 173/MUM/2011 RODERICK SALE 2 SWORN IN AFFIDAVIT. IN OUR OPINION, THERE WAS A RE ASONABLE CAUSE FOR NON-ATTENDANCE OF THE ASSESSEE ON THE DATE OF HEARI NG AND HENCE IN THE INTEREST OF JUSTICE, WE RECALL THE ORDER IN ITA NO.1195/M/2010 DATED 14.02.2011 AND RESTORE THE APPEAL FOR HEARING ON MERIT. THE APPEAL IS FIXED FOR HEARING ON MERIT ON 9 TH AUGUST, 2011. NO SEPARATE NOTICE OF HEARING WILL BE GIVEN TO BOTH THE PARTIES . 3. IN THE RESULT, M.A. IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS DAY OF 2 2ND JULY 2011. SD/- SD/- ( R.S. SYAL ) ACCOUNTANT MEMBER ( R.S. PADVEKAR ) JUDICIAL MEMBER MUMBAI, DATE: 22ND JULY 2011 COPY TO:- 1) THE APPELLANT. 2) THE RESPONDENT. 3) THE CIT (A)III MUMBAI. 4) THE CIT-3, MUMBAI. 5) THE D.R. D. BENCH, MUMBAI. BY ORDER / / TRUE COPY / / ASSTT. REGISTRAR I.T.A.T., MUMBAI *CHAVAN MA 173/MUM/2011 RODERICK SALE 3 SR.N. EPISODE OF AN ORDER DATE INITIALS CONCERNED 1 DRAFT DICTATED ON 15.07.2011 SR.PS 2 DRAFT PLACED BEFORE AUTHOR 19.07.2011 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/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