CHANDRIKA TAPURIAH, V. DCIT CEN CIR 2,

MA 226/MUM/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3865 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-07-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 01-04-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D SONGADI
• Assessee Lawyers: A L SHARMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH C MUMBAI BEFORE SHRI R.V.EASWAR [PRESIDENT] & SHRI T.R.SOOD, A.M M.A.NOS.221 TO 226/MUM/2010 [ARISING OUT OF I.T.A.NOS.2913 TO 2918/M/09] A.YRS.2001-02 TO 2006-07 MRS. CHANDRIKA TAPURIAH, 27-B, CAMAC STREET, 4 TH FLOOR, KOLKATTA 700 016 PAN NO.AADFP 6299 D DY. COMMISSIONER OF I.T., CENTRAL CIRCLE-2, MUMBAI. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI A.L.SHARMA. RESPONDENT BY : SHRI D.SONGADI. O R D E R PER T.R.SOOD, AM: THROUGH THESE MISCELLANEOUS APPLICATIONS, ASSESSEE HAS SOUGHT RECALLING OF THE TRIBUNALS ORDER DATED 11 TH FEBRUARY, 2010 IN I.T.A.NOS.2913 TO 2918/MUM/2009, THROUGH WHICH ASSE SSEES APPEALS HAVE BEEN DISMISSED IN LIMINE FOR NON-PROSECUTION. 2. THE LD.COUNSEL OF THE ASSESSEE SUBMITTED THAT ON THE DATE OF HEARING I.E. 11-2-2010 THE ASSESSEES CHARTERED ACC OUNTANT SHRI A.K.GHOSH WAS TO APPEAR BUT UNFORTUNATELY HE BECAME ILL AND COULD NOT ATTEND THE PROCEEDINGS. SINCE ASSESSEE HAS BEEN DEN IED EFFECTIVE OPPORTUNITY OF HEARING, HE MADE A PRAYER THAT THE O RDER OF THE TRIBUNAL BE RECALLED SO THAT ASSESSEE GETS AN OPPORTUNITY OF HEARING. 3. ON THE OTHER HAND, THE LD.DR, RELIED ON THE ORD ER OF THE TRIBUNAL. 2 4. AFTER CONSIDERING THE RIVAL SUBMISSIONS, WE ARE SATISFIED THAT THE ASSESSEE COULD NOT MAKE REPRESENTATION BECAUSE OF S UFFICIENT CAUSE. SINCE ASSESSEE HAS BEEN DEPRIVED EFFECTIVE OPPORTUN ITY OF HEARING, IN THE INTERESTS OF JUSTICE, WE RECALL THE ORDER OF TH E TRIBUNAL DATED 11/2/2010 IN I.T.A.NOS.2913 TO 2918/M/09. THE REGIS TRY IS DIRECTED TO FIX THE APPEALS FOR HEARING ON 25-08-2010. THE ASSE SSEE SHALL TAKE NOTICE FROM THIS ORDER ITSELF AS NO SEPARATE NOTICE SHALL BE GIVEN. 5. IN THE RESULT, MISCELLANEOUS APPLICATIONS ARE AL LOWED. ORDER PRONOUNCED ON THIS 9 TH DAY OF JULY, 2010. SD/- SD/- (R.V.EASWAR) (T.R.SOOD) PRESIDENT ACCOUNTANT MEMBER MUMBAI:9 TH JULY, 2010. P/-*