SAYEED S. PATEL, V. ACIT CEN CIR 45,

MA 262/MUM/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3834 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-06-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: misc
• Appeal Filed On: 19-04-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P PEERYA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH E MUMBAI BEFORE & SHRI N.V.VASUDEVAN, JM SHRI T.R.SOOD, A.M. M.A.NO. 262/MUM/2010 [ARISING OUT OF I.T.A.NOS.6739 & 6740/M/08 A.YRS.2005-06 & 2006-07] SAYEED S. PATEL,53, HAJI MAHAL, MOHAMEDALI ROAD, MUMBAI 400 003. PAN NO.AAAPP 9354 N VS. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 45, MUMBAI. (APPLICANT) (RESPONDENT) ASSESSEE BY : SHRI DEEPAK TRALSHAWALA. REVENUE BY : SHRI P.PEERYA. O R D E R PER T.R.SOOD, AM: THROUGH THIS MISCELLANEOUS APPLICATION THE ASSESSE E HAS SOUGHT RECALLING OF THE TRIBUNALS ORDER IN I.T.A.NOS.6739 & 6740/M/08 THROUGH WHICH ASSESSEES APPEALS HAVE BEEN DISMISSE D IN LIMINE VIDE ORDER DATED 28/1/2010. 2. THE LD.COUNSEL OF THE ASSESSEE SUBMITTED THAT TH EIR OFFICE ASSISTANT SHRI MOHAMMAD ASLAM SHAIKH WAS ENTRUSTED WITH THE TASK OF KEEPING THE ASSESSEE AND HIS CHARTERED ACCOUNTANT I NFORMED WELL IN ADVANCE ABOUT THE HEARING OF THE APPEAL. BUT UNFORT UNATELY SOME MEMBER OF THE OFFICE ACCOUNTANTS FAMILY FELL SICK AND HE COULD NOT INFORM THE CHARTERED ACCOUNTANT. DUE TO THIS REASON NO APPEARANCE WAS MADE BEFORE THE TRIBUNAL. HE MADE A PRAYER THAT SINCE ASSESSEE HAS BEEN DENIED EFFECTIVE OPPORTUNITY OF HEARING AN D IN VIEW OF THE 2 ILLNESS OF THE OFFICE ASSISTANTS FAMILY MEMBER, LE NIENT VIEW MAY BE TAKEN AND TRIBUNALS ORDER BE RECALLED. 3. THE LD.DR, ON THE OTHER HAND, SUPPORTED THE ORD ER OF THE TRIBUNAL. 4. WE ARE SATISFIED WITH THE SUBMISSIONS OF THE ASS ESSEE AND DIRECT THE REGISTRY TO FIX THE APPEALS FOR HEARING AGAIN O N 13/9/2010. NO SEPARATE NOTICE WOULD BE ISSUED AND ASSESSEE SHOULD TAKE NOTICE FROM THIS ORDER ITSELF. 5. IN THE RESULT, MISCELLANEOUS APPLICATION IS ALLO WED. ORDER PRONOUNCED ON THIS 11 TH DAY OF JUNE, 2010. SD/- SD/- (N.V.VASUDEVAN) (T.R.SOOD) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI: 11 TH JUNE, 2010. P/-*