PARESH S. SHAH, V. ITO WD 14(1)(1),

MA 284/MUM/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3807 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-06-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 29-04-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIKRAM GANDHI
• Assessee Lawyers: M SUBRAMANIAN
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH C MUMBAI BEFORE SHRI T.R.SOOD, A.M. & SHRI V.DURGA RAO, JM M.A.NOS.284 & 285/MUM/2010 A.YRS. 1988-89 & 1990-91 [ARISING OUT OF I.T.A.NOS.7149 & 7150/M/2008] SHRI PARESH S.SHAH, 50, CHIPPI CHAWL, 1 ST FLOOR, ZAVERI BAZAR, MUMBAI 400 002. PAN NO. AELPS 9212 F VS. THE INCOME TAX OFFICER, WARD 14 (1)(1), MUMBAI (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI M.SUBRAMANIAN. RESPONDENT BY : SHRI VIKRAM GANDHI. O R D E R PER T.R.SOOD, AM: IN BOTH THESE MISCELLANEOUS APPLICATIONS ASSESSEE HAS SOUGHT RECALLING OF THE ORDER OF THE TRIBUNAL IN I.T.A.NOS .7149 & 7150//MUM/2008 THROUGH WHICH ASSESSEES APPEALS HAV E BEEN DISMISSED IN LIMINE VIDE ORDER DATED 24/2/2010. 2. THE LD.COUNSEL OF THE ASSESSEE SUBMITTED THAT ON THE DATE OF HEARING I.E. 24/2/2010 THE ASSESSEES REPRESENTATIV E WAS TRAVELING FROM KALYAN TO CST TO REACH THE TRIBUNALS OFFICE BUT TH E TRAIN GOT DELAYED AND HE COULD NOT REACH IN TIME TO ATTEND THE HEARIN G. SINCE THE ASSESSEE HAS BEEN DENIED AN OPPORTUNITY OF HEARING, HE MADE A PRAYER FOR RECALLING OF THE ORDER OF THE TRIBUNAL DATED IN I.T.A.NOS.7149 & 7150/M/08 DATED 24/2/2010. 3. THE LD.DR, ON THE OTHER HAND, RELIED ON THE ORD ER OF THE ITAT. 2 4. AFTER CONSIDERING THE RIVAL SUBMISSIONS, WE ARE SATISFIED THAT ASSESSEES REPRESENTATIVE HAS NOT BEEN ABLE TO ATTE ND THE APPEAL PROCEEDINGS BECAUSE OF REASONABLE CAUSE AND ASSESSE E HAS BEEN DEPRIVED OF EFFECTIVE OPPORTUNITY OF HEARING. 5. THEREFORE, WE RECALL ORDER IN I.T.A.NOS.7149 & 7 150//MUM/2008 DATED 24/2/2010 AND DIRECT THE REGISTRY TO FIX THE APPEALS FOR HEARING AGAIN ON 21/7/2010. NO SEPARATE NOTICE WOULD BE ISS UED AND ASSESSEE SHOULD TAKE NOTICE FROM THIS ORDER ITSELF. 6. IN THE RESULT, MISCELLANEOUS APPLICATIONS ARE AL LOWED. ORDER PRONOUNCED ON THIS 18 TH DAY OF JUNE, 2010. SD/- SD/- (V.DRGA RAO) (T.R.SOOD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI: 18 TH JUNE, 2010. P/-*