THE VITHALNAGAR CO. OPERATIVE HOUSING SOCIETY LTD, V. ITO 21(2)(4),

MA 280/MUM/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4981 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-09-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 1996-1997
• Appeal Filed On: 29-04-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KESHAV SAXENA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH C : MUMBAI BEFORE SHRI R.S. SYAL,(AM) AND SHRI D.K. AGARW AL, (JM) MA NO.280/MUM/2010 ARISING OUT OF ITA NO.4325/MUM/2003 ASSESSMENT YEAR : 1996-97 THE VITHALNAGAR CO-OPERATIVE HOUSING SOCIETY LIMITED 51, JAI HIND CLUB BUILDING, 2 ND FLOOR N.S. ROAD NO.11, JVPD SCHEME MUMBAI-400049. ..( APPLICANT ) P.A. NO. (AAAAT 3055 F) VS. THE INCOME TAX OFFICER-21(2)(4) 1 ST FLOOR, AAYAKAR BHAVAN MUMBAI-20. ..( RESPONDENT ) APPLICANT BY : MS. A ARTI VISSANJI RESPONDENT BY : SHRI KE SHAV SAXENA O R D E R PER D.K. AGARWAL (JM). THIS MISCELLANEOUS PETITION FILED BY THE ASSESSEE I S DIRECTED AGAINST THE ORDER DATED 26.9.2006 PASSED BY THE TRIBUNAL IN ITA NO.4325/MUM/2003 FOR THE ASSESSMENT YEAR 1996-97. 2. THE APPLICANT VIDE HIS PETITION DATED NIL SUPPOR TED BY AN AFFIDAVIT OF SHRI JAYESH D. LAKHANI, HON. SECRETARY OF VITHAL CO- OPERATIVE HOUSING SOCIETY INTERALIA STATED ON OATH THAT : 4. THE HEARING WAS FIRST FIXED ON 5 TH JULY, 2006 BUT THE CONCERNED BENCH WAS NOT SITTING ON THAT DAY. N OTICE OF THE NEXT HEARING FIXED ON 29 TH AUGUST, 2006 IS AVAILABLE ON THE FILE OF THE HONBLE TRIBUNAL BUT NO SUCH NOTICE WAS RECE IVED BY THE MA NO.280/M/10 A.Y:96-97 2 SOCIETY. HENCE DUE TO OVERSIGHT AND INADVERTENTLY, THEREFORE, NO ONE REMAINED PRESENT AT THE HEARING AND THE CASE WAS DECIDED EX PARTE. THE APPEAL ORDER WAS ALSO NOT RE CEIVED BY THE SOCIETY AND WAS COLLECTED PERSONALLY FROM THE O FFICER OF THE HONBLE ITAT AFTER COMING TO KNOW OF THE AFORESAID ORDER HAVING BEEN PASSED. IT WAS, THEREFORE, PRAYED THAT THE EXPARTE ORDER PA SSED BY THE TRIBUNAL BE RECALLED. 3. AT THE TIME OF HEARING THE LD. COUNSEL FOR THE A SSESSEE SUBMITS THAT FOR THE REASONS MENTIONED IN ASSESSEES APPLICATION, TH E EXPARTE ORDER PASSED BY THE TRIBUNAL BE RECALLED WHICH WAS NOT OBJECTED TO BY THE LD. DEPARTMENTAL REPRESENTATIVE. 4. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS OF THE RIVAL PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AFTER H AVING SATISFIED ABOUT THE REASONS SUBMITTED BY THE ASSESSEE AND CONSIDERING T HE FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR NON APPEARANCE OF THE ASSESSEE OR HIS AUTHORIZE D REPRESENTATIVE ON THE DATE OF HEARING AND ACCORDINGLY THE EXPARTE ORDER DATED 26.9.2006 PASSED BY THE TRIBUNAL IS RECALLED. PARTIES ARE TO APPEAR WITHOUT WAITING FOR ANY NOTICE ON 11.10.2010 AS ANNOUNCED IN THE OPEN COURT . 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION STA NDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 15.9.2010. SD/- SD/- ( R.S. SYAL ) ( D.K. AGARWAL ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED: 15.9.2010. JV. MA NO.280/M/10 A.Y:96-97 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.