SHIVAJI B. SHAH, V. ITO WD 23(3)(3),

MA 179/MUM/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7065 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-08-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 22-03-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V V SHASTRI SR
• Assessee Lawyers: H G SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES SMC, MUMBAI BEFORE SHRI. P.M. JAGTAP (A.M.) AND SMT. ASHA VIJAY ARAGHAVAN (J.M.) M.A. NO.179/MUM/2011 (ARISING OUT OF ITA NO.8437/MUM/2010) ASSESSMENT YEAR : 2005-2006 SHRI SHIVAJI B. SHAH 302, SNEHA APARTMENT, MULUND (WEST), MUMBAI 400 080. PAN : AKMPS4447D VS. THE I.T.O. WD.23(3)(3) MUMBAI. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI. H.G. SHAH RESPONDENT BY : SHRI. V.V. SHASTRI (SR. AR) O R D E R PEP P.M. JAGTAP, A.M. BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE TRIBUNALS ORDER DATED 17.02.2011 PASSED EX-PARTE I N ITA NO.8437/MUM/2010 ON THE GROUND THAT THE NOTICE FOR HEARING FIXED ON 17.02.2011 WAS RECEIVED BY HIM ONLY ON 24.02.2011 W HICH RESULTED IN NON APPEARANCE ON HIS PART ON THE DATE OF HEARING FIXED ON 17.02.2011. 2. AFTER CONSIDERING THE RIVAL SUBMISSIONS AND PERU SING THE RELEVANT MATERIAL ON RECORD, WE ARE SATISFIED THAT THE REASO N ADVANCED BY THE ASSESSEE, WHICH IS DULY SUPPORTED BY AN AFFIDAVIT F ILED BY HIM AFFIRMING RELEVANT FACTS ON OATH, CONSTITUTES SUFFICIENT CAUS E FOR HIS NON APPEARANCE ON THE DATE OF HEARING FIXED ON 17.02.2011. ACCOR DINGLY, WE RECALL THE EX- PARTE ORDER DATED 17.02.2011 (SUPRA) KEEPING IN VIE W THE PROVISO TO RULE 24 OF THE APPELLATE TRIBUNALS RULE, 1963 AND RESTORE THE APPEAL OF THE ASSESSEE AT ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO POST THE SAID APPEAL FOR HEARING ON 25.09.2011 AS ANNOUNCED IN THE OPEN COUR T AND TAKE NOTE OF BY THE REPRESENTATIVES OF BOTH THE SIDES. M.A. NO.179/MUM/2011 2 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON THIS DAY OF 12 TH AUGUST, 2011. SD/- (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER MUMBAI, DATED 12.08.2011 JANHAVI COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. COMMISSIONER OF INCOME TAX (APPEALS)-, MUMBAI 4. COMMISSIONER OF INCOME TAX, CITY-, MUMBAI 5. DEPARTMENTAL REPRESENTATIVE, BENCH , MUMBAI //TRUE COPY// BY ORDER ASSTT. REGISTRAR, ITAT, MUMBAI