ALPA MANOJ SHAH, V. ITO 24(1)-3, MUMBAI

MA 237/MUM/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3801 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-06-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 07-04-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIKRAM GAUR
• Assessee Lawyers: DILIP J DIWAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH MUMBAI BEFORE SHRI T.R.SOOD, AM & SHRI V.D.RAO, JM M.A.NO. 237/MUM/2010 - A.Y 2005-06 [ARISING OUT OF I.T.A.NO.970/MUM/2009] SMT. ALPA MANOJ SHAH, C/O. SHRI DILIP J.DIWAN, 190-A, SHAM SADAN, R.NO.12, BHULESHWAR RD., MUMBAI 400 004. PAN NO.AMOPS 9097 B VS. THE INCOME TAX OFFICER 24(1)-3, MUMBAI (APPLICANT) (RESPONDENT) ASSESSEE BY : SHRI DILIP J. DIWAN. REVENUE BY : SHRI VIKRAM GAUR. O R D E R PER T.R.SOOD, AM: THROUGH THIS MISCELLANEOUS APPLICATION THE ASSESSE E HAS SOUGHT RECALLING OF THE ORDER OF THE TRIBUNAL DATED 1/10/2 009 IN I.T.A.NO.970/MUM/2009 WHICH HAS BEEN DISMISSED IN L IMINE. 2. THE LD.COUNSEL OF THE ASS SUBMITTED THAT NO NOTI CE WAS RECEIVED BY THE ASSESSEE AND WHAT IS WHY NOBODY COULD ATTEND ON BEHALF OF THE ASSESSEE. SINCE THE ASSESSEE HAS BEEN DENIED AN OPP ORTUNITY OF HEARING, HE MADE A PRAYER FOR RECALL OF THE ORDER O F THE TRIBUNAL DATED 1/10/2009 IN I.T.A.NO.970/M/09. 3. THE LD.DR, ON THE OTHER HAND, RELIED ON THE ORD ER OF THE TRIBUNAL. 4. WE CONSIDERED THE RIVAL SUBMISSIONS CAREFULLY. W E ARE SATISFIED THAT THE ASSESSEE COULD NOT ATTEND THE HEARING BECA USE OF VALID 2 REASONS. THEREFORE, WE RECALL OUR ORDER DATED 1/10/ 2009 IN I.T.A.NO.970/MUM/2009 AND DIRECT THE REGISTRY TO FI X THE APPEAL FOR HEARING AGAIN ON 12/7/2010. NO SEPARATE NOTICE WOUL D BE ISSUED AND ASSESSEE SHOULD TAKE NOTICE FROM THIS ORDER ITSELF. 5. IN THE RESULT, MISCELLANEOUS APPLICATION IS ALLO WED. ORDER PRONOUNCED ON THIS 18 TH DAY OF JUNE, 2010. SD/- SD/- (V.D.RAO) (T.R.SOOD) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI: 18 TH JUNE, 2010. P/-*