HARESH S. AVLANI, V. DCIT RG 22(1),

MA 361/MUM/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5004 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-08-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 1993-1994
• Appeal Filed On: 04-06-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R M TIWARI
• Assessee Lawyers: BHARAT SUKARE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH H MUMBAI BEFORE SHRI J. SUDHAKAR REDDY (AM) AND SMT. ASHA VIJAYARAGHAVAN (JM) M.A. NOS. 361 & 362/MUM/2010 (ARISING OUT OF ITA NOS.588 & 589/MUM/2009) ASSESSMENT YEARS- 1993-94 & 1995-96 MR. HARESH SHANTILAL AVLANI, 3, SUNFLOWER, RAJAWADI, ROAD NO. 2 GHATKOPAR (E), MUMBAI-400 077 PAN - AAAPP7720M VS. THE DCIT, RANGE-22(1), MUMBAI (APP (RESPONDENT) APPELLANT BY: SHRI BHARAT SUKARE RESPONDENT BY: SHRI R.M. TIWARI O R D E R PER SMT. ASHA VIJAYARAGHAVAN (JM) BY THESE MISCELLANEOUS APPLICATIONS, THE ASSESSEE S EEK TO RECALL THE ORDER OF THE TRIBUNAL PASSED ON 28 TH JANUARY, 2010 PLEADING THAT THOUGH THE DATE OF HEARING ON 27.1.2010 WAS INFORMED BY THE ITAT, INAD VERTENTLY THE ASSESSEE FAILED TO CONVEY THE SAME TO HIS TAX CONSULTANT, WH O HANDLES HIS TAX MATTER. HE FURTHER SUBMITTED THAT HE IS VERY MUCH INTERESTED I N PROSECUTING THESE APPEALS OTHERWISE IRREPARABLE LOSS SHALL BE CAUSED. 3. ON CAREFUL CONSIDERATION OF THE MATTER, WE ARE S ATISFIED WITH THE CAUSE FOR THE DEFAULT ON THE PART OF THE ASSESSEE IN CAUSING APPEARANCE AT THE TIME OF HEARING THESE APPEALS. WE THEREFORE RECALL OUR ORD ER DT. 28 TH JANUARY, 2010 AND DIRECT THE REGISTRY TO FIX THESE APPEALS FOR FRESH HEARING ON 4.10.2010. SINCE THE DATE WAS ANNOUNCED IN THE COURT, NO FORMAL NOTICE W ILL BE ISSUED TO THE PARTIES FOR HEARING OF THESE APPEALS ON 4.10.2010. M.A. 361-62 NO. /M/10 2 4. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FI LED BY THE ASSESSEE ARE ALLOWED. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON THIS 20 TH DAY OF AUGUST, 2010 SD/- SD/- (J. SUDHAKAR REDDY ) (ASHA VIJAYARAGHAVAN) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED 20 TH AUGUST, 2010 RJ COPY TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT-CONCERNED 4. THE CIT(A)-CONCERNED 5. THE DR H BENCH TRUE COPY BY ORDER ASSTT. REGISTRAR, I.T.A.T, MUMBAI M.A. 361-62 NO. /M/10 3 DATE INITIALS 1 DRAFT DICTATED ON: 10.8.2010 SR. PS/PS 2. DRAFT PLACED BEFORE AUTHOR: 10.8.2010 ______ 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: _________ ______ SR. PS/PS 7. FILE SENT TO THE BENCH CLERK: _________ ______ SR. PS/PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK: _________ ______ 9. DATE OF DISPATCH OF ORDER: _________ ______