SURESH A. SHROFF & CO., V. JTCIT 11(3),

MA 279/MUM/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3815 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-07-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: J
• Assessment Year: 2005-2006
• Appeal Filed On: 29-04-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HARIGOVIND SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH J : MUMBAI BEFORE SHRI D.K. AGARWAL, (JM) AND SHRI RAJENDRA S INGH,(AM) M.A. NO.279/MUM/2010 ARISING OUT OF ITA NO.4140/MUM/2008 ASSESSMENT YEAR : 2005-06 SURESH A. SHROFF & CO. 3 RD FLOOR, LENTIN CHAMBERS DALAL STREET, FORT MUMBAI-400 001. ..( APPLICANT ) P.A. NO. (AABFS 1859 A) VS. JT. COMMISSIONER OF INCOME TAX -11(3) 4 TH FLOOR, AAYAKAR BHAVAN M.K. ROAD, CHURCHGATE MUMBAI-20. ..( RESPONDENT ) APPLICANT BY : MS. A ARTI VISSANJI RESPONDENT BY : SHRI HARI GOVIND SINGH O R D E R PER D.K. AGARWAL (JM). THIS MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS DIRECT ED AGAINST THE ORDER DATED 01.01.2010 PASSED BY THE TRIB UNAL IN ITA NO.4140/MUM/2008 FOR THE ASSESSMENT YEAR 2005-06. 2. THE APPLICANT VIDE HIS PETITION DATED NIL SUPPORTED BY AN AFFIDAVIT OF SHRI RASESH VINAYKANT PAREKH, PARTNER OF V PAREKH & ASSOCIATES, C.A. DATED 15.4. 2010 INTERALIA STATED ON OATH THAT : 4. AS I AM NOT REGULARLY ATTENDING THE TRIBUNAL I WAS NOT AWARE THAT I HAVE TO KEEP TRACK OF THE DA TE OF THE MATTERS RESCHEDULED FOR HEARING AND THAT I WAS UNDER BELIEF THAT A FRESH NOTICE FOR THE HEARING WILL BE ISSUED. MA NO.279/M/10 A.Y:05-06 2 IT WAS, THEREFORE, PRAYED THAT THE EXPARTE ORDER PASSE D BY THE TRIBUNAL BE RECALLED. 3. AT THE TIME OF HEARING THE LD. COUNSEL FOR THE ASSE SSEE SUBMITS THAT FOR THE REASONS MENTIONED IN ASSESSEES APPLICATION, THE EXPARTE ORDER PASSED BY THE TRIBUNAL BE RECALLED WHICH WAS NOT O BJECTED TO BY THE LD. DEPARTMENTAL REPRESENTATIVE. 4. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS OF THE RI VAL PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AFTER HAVING SATISFIED ABOUT THE REASONS SUBMITTED BY THE ASSESSEE AND CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE OF THE VIEW THAT THE RE WAS SUFFICIENT CAUSE FOR NON APPEARANCE OF THE ASSESSEE OR HIS A UTHORIZED REPRESENTATIVE ON THE DATE OF HEARING AND ACCORDINGLY THE EXPARTE ORDER DATED 01.01.2010 PASSED BY THE TRIBUNAL IS RECALL ED. PARTIES ARE TO APPEAR WITHOUT WAITING FOR ANY NOTICE ON 14.9.201 0 AS ANNOUNCED IN THE OPEN COURT. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION STANDS ALL OWED. ORDER PRONOUNCED IN THE OPEN COURT ON 2.7.2010. SD/- SD/- (RAJENDRA SINGH) ( D.K. AGARWAL ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED: 2.7.2010. JV. MA NO.279/M/10 A.Y:05-06 3 COPY TO: THE APPLICANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT(A) CONCERNED, MUMBAI THE DR BENCH TRUE COPY BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI. DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 2.7.10 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 2.7.10 SR.PS/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON 2.7.10 SR.PS/PS 7. FILE SENT TO THE BENCH CLERK 7.7.10 SR.PS/PS 8 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER