JYOTI A. ISHARANI, V. ADDL CIT 17(20,

MA 331/MUM/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3863 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-07-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: J
• Assessment Year: 2004-2005
• Appeal Filed On: 26-05-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HARIGOVIND SINGH
• Assessee Lawyers: D M SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH J MUMBAI BEFORE SHRI D.K.AGARWAL, JM & SHRI T.R.SOOD, AM M.A.NO.331/MUM/2010 A.Y 2004-05 [ARISING OUT OF I.T.A.NO.6387/MUM/2008] MRS. JYOTI A. ISHARANI, 312, BLOCK NO.3, LAXMICHAND HOUSE, TELANG ROAD, MATUNGA, MUMBAI 400 019 PAN NO.AAAPI 0608 H VS. ADDL. COMMISSIONER OF I.T., RANGE 17(2), MUMBAI. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI D.M.SHAH. RESPONDENT BY : SHRI HARI GOVIND SINGH. O R D E R PER T.R.SOOD, AM: THROUGH THIS MISCELLANEOUS APPLICATION ASSESSEE HA S SOUGHT RECALLING OF THE ORDER OF THE TRIBUNAL DATED 30 TH APRIL, 2010 IN I.T.A.NO.6387/MUM/2008, THROUGH WHICH ASSESSEES AP PEAL WAS DISMISSED IN LIMINE. 2. BEFORE US, LD.COUNSEL OF THE ASSESSEE SUBMITTED THAT SINCE NOTICE FOR HEARING ON 23/4/2010 WAS ISSUED THROUGH NOTICE BOARD WHICH COULD NOT BE NOTED BY THE ASSESSEE AND, THERE FORE, HEARING COULD NOT BE ATTENDED. SINCE EFFECTIVE OPPORTUNITY OF HEARING HAS BEEN DENIED, HE MADE A PRAYER THAT AN OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE. 3. ON THE OTHER HAND, THE LD.DR, RELIED ON THE ORD ER OF THE TRIBUNAL. 2 4. AFTER CONSIDERING THE RIVAL SUBMISSIONS, WE ARE SATISFIED THAT THE ASSESSEE COULD NOT ATTEND THE PROCEEDINGS BECAUSE O F SUFFICIENT CAUSE. AS THE ASSESSEE HAS BEEN DENIED AN OPPORTUNITY OF H EARING, WE RECALL THE ORDER OF THE TRIBUNAL IN I.T.A.NO.6387/MUM/08. THE REGISTRY IS DIRECTED TO FIX THE HEARING OF THE APPEAL ON 14-09- 2010. THE ASSESSEE SHOULD TAKE NOTICE FROM THIS ORDER ITSELF AS NO SEP ARATE NOTICE WILL BE ISSUED. 5. IN THE RESULT, MISCELLANEOUS APPLICATION IS ALLO WED. ORDER PRONOUNCED ON THIS 9 TH DAY OF JULY, 2010. SD/- SD/- (D.K.AGARWAL) (T.R.SOOD) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI: 9 TH JULY, 2010. P/-*