MAHENDRAKUMAR N PUROHIT, V. ASST.C.I.T, CENTRAL CIRCLE-9,

MA 26/MUM/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6421 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-05-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2002-2003
• Appeal Filed On: 12-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VANDANA SAGAR
• Assessee Lawyers: LATA PARULEKAR
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI B BENCH BEFORE SHRI T.R.SOOD, ACCOUNTANT MEMBER & SHRI R.S.PADVEKAR, JUDICIAL MEMBER M.A.NO.26/MUM/2011 (ARISING OUT OF I.T.A.NOS.6537 & 6538-M-08) A.YRS. 2002-03 & 2003-04 MAHENDRA KUMAR N. PUROHIT, FLAT NO.1, 43 RD FLOOR, SHREEPATI ARCADE, AUGUST KRANTI MARG, NANA CHOWK, MUMBAI 400 036. PAN: AAXPP 3867 L VS. ASST. COMMISSIONER OF I.T., CENTRAL CIRCLE 9, MUMBAI. (APPLICANT) (RESPONDENT) APPLICANT BY : MS. LATA PARULEKAR. RESPONDENT BY : MS. VANDANA SAGAR. O R D E R PER T.R.SOOD, AM: THROUGH THIS MISCELLANEOUS APPLICATION, ASSESSEE H AS SOUGHT RECALLING OF THE ORDER OF THE TRIBUNAL IN I.T.A.NOS .6537 & 6538/M/08 THROUGH WHICH ASSESSEES APPEALS HAVE BEEN DISMISSE D FOR NON PROSECUTION. 2. THE LD. COUNSEL OF THE ASSESSEE SUBMITTED THAT I N THIS CASE ON VARIOUS OCCASIONS THE BENCH DID NOT FUNCTION AND NO TICE WAS DISPLAYED THROUGH NOTICE BOARD AND BECAUSE OF FREQUENT NON FU NCTIONING OF THE BENCH THE DATE OF HEARING COULD NOT BE NOTED. SINCE ASSESSEE HAS BEEN DENIED EFFECTIVE OPPORTUNITY OF HEARING, THE ORDER OF THE TRIBUNAL DATED 22/12/2010 IN I.T.A.NOS.6537 & 6538/M/08 MAY BE REC ALLED. 3. ON THE OTHER HAND, LD. DR OPPOSED THE SUBMISSION S. 2 4. AFTER CONSIDERING THE RIVAL SUBMISSIONS, WE ARE SATISFIED THAT THE ASSESSEE HAS SUFFICIENT REASONS FOR NON APPEARANCE BEFORE THE TRIBUNAL. THEREFORE, WE RECALL THE ORDER OF THE TRI BUNAL DATED 22/12/2010 IN I.T.A.NOS.6537 & 6538/M/08 AND DIRECT THE REGISTRY TO FIX THE HEARING OF THE APPEAL ON 15 TH JUNE, 2011. THE ASSESSEE SHOULD TAKEN NOTICE FROM THIS ORDER ITSELF AS NO SEPARATE NOTICE WILL BE ISSUED. 5. IN THE RESULT, MISCELLANEOUS APPLICATION IS ALLO WED ORDER PRONOUNCED IN THE OPEN COURT ON THIS DAY OF 0 6/05/2011. SD/- SD/- (R.S.PADVEKAR) (T.R.SOOD) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI: 06/05/2011. P/-*