MAHESH SOMAIYA, V. ACIT 14(1),

MA 348/MUM/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4963 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-09-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 17-09-2010
• Assessment Year: 2004-2005
• Appeal Filed On: 01-06-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JI TENDRA YADAV
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH B MUMBAI BEFORE SHRI D.K. AGARWAL (J.M.) & SHRI R K PANDA, (A.M.) M.A NO. 348/MUM/2010 ARISING OUT OF ITA NO.6230/MUM/2007 (ASSESSMENT YEAR : 2004-2005) MAHESH SOMAIYA C/O. BIPIN JEWELLERY, 128, TRIMURTI MARKET ZAVERI BAZAR, MUMBAI 400 002. PAN : ACCPS5145L A.C.I.T.14(1), MUMBAI. (APPELLANT) VS. (RESPONDENT) APPELLANT BY : SHRI SASHI TULSIYAN (AR) RESPONDENT BY : SHRI JITENDRA YADAV (DR) O R D E R PER R K PANDA, A.M. THE ASSESSEE, THROUGH THIS MISCELLANEOUS APPLICATI ON REQUESTS THE TRIBUNAL TO RECALL THE ORDER PASSED BY IT DISMISSIN G THE APPEAL OF THE ASSESSEE FOR NON APPEARANCE ON THE DATE OF HEARING. 2 THE LEARNED COUNSEL FOR THE ASSESSEE REFERRING TO THE MISCELLANEOUS APPLICATION AND THE AFFIDAVIT FILED BY THE ASSESSEE SUBMITTED THAT THE NOTICE OF HEARING SENT BY THE TRIBUNAL WAS NOT RECEIVED FO R WHICH NOBODY APPEARED BEFORE THE TRIBUNAL ON THE DATE OF HEARING. HE SU BMITTED THAT IN THE INTEREST OF JUSTICE THE MATTER SHOULD BE RECALLED A ND THE ASSESSEE BE GIVEN AN OPPORTUNITY TO ARGUE THE CASE ON MERIT. 3. AFTER HEARING BOTH THE SIDES, WE ARE SATISFIED T HAT THERE WAS A REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR SU CH NON APPEARANCE ON THE DATE OF HEARING. WE, THEREFORE, RECALL THE ORD ER OF THE TRIBUNAL AND THE DATE OF HEARING OF THE APPEAL IS FIXED ON 08.11.201 0, WHICH WAS ANNOUNCED IN THE OPEN COURT. IT WAS ALSO ANNOUNCED THAT NO S EPARATE NOTICE OF HEARING M.A NO. 324/MUM/2010 2 SHALL BE SENT TO WHICH BOTH THE PARTIES AGREED. THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ACCORDINGLY AL LOWED. 5 IN THE RESULT, THE MISCELLANEOUS APPLICATION FILE D BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING I.E. ON17 TH DAY OF SEPTEMBER, 2010. SD/- (D.K. AGARWAL) JUDICIAL MEMBER SD/- (R.K. PANDA) ACCOUNTANT MEMBER MUMBAI, DATED 17.09.2010 JANHAVI COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. COMMISSIONER OF INCOME TAX (APPEALS)- , MUM BAI 4. COMMISSIONER OF INCOME TAX, CITY- , MUMBAI 5. DEPARTMENTAL REPRESENTATIVE, BENCH , MUMBAI //TRUE COPY// BY ORDER ASSTT. REGISTRAR, ITAT, MUMBAI