NAJNIN SAGIR DOND, V. DCIT CEN CIR 2,

MA 395/MUM/2009

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5279 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 4 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-10-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 03-06-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P N DEVDASAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH SMC : MUMBAI BEFORE SHRI D.K. AGARWAL, (JM) AND SHRI PRAMOD KU MAR,(AM) MA NO.395/MUM /2009 ARISING OUT OF ITA NO.4926 TO 4931/MUM/2008 ASSESSMENT YEARS : 1999-2000 TO 2004-05 SMT. NAZNEEN SAGIR DOND 214, 4 TH NIZAMPURA, BHIWANDI, DIST. THANE, PIN CODE : 421 302 ..( APPLICANT ) P.A. NO. (ADNPD2680D) VS. DY. COMMISSIONER OF INCOME TAX CENTRAL, CIRLE-2, THANE. ..( RESPONDENT ) APPLICANT BY : SHRI PRANAV PHADKE RESPONDENT BY : SHRI P.N. DEVDASAN O R D E R PER D.K. AGARWAL (JM). THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESS EE IS DIRECTED AGAINST THE ORDER DATED 02.04.2009 PASSED BY THE TRIBUNAL I N ITA NO. 4926 TO 4931/MUM/08 FOR THE ASSESSMENT YEARS 1999-2000 TO 2 004-05. 2. THE APPLICANT VIDE HIS PETITION DATED 04.05.2009 SUPPORTED BY AN AFFIDAVIT DATED 02.05.2009 OF SMT. NAZNEEN SAGIR DO ND, INTERALIA STATED ON OATH THAT : 2. I SAY THAT I HAVE FILED THE PRESENT APPEAL AGAI NST THE ORDER OF THE RESPONDENT PERTAINING TO ASSESSMEN T YEAR 1999 TO 00 TO 2004 TO 05. I SAY THAT THE DATE OF HE ARING IN THIS CASE WAS FIXED ON 26/03/2009 BY THE HONBLE COURT. I SAY THAT THE NOTICE FIXING THE ABOVE DATE WAS NOT RECEIVED B Y ME THEREFORE I COULD NOT ATTEND THE SAID DATE OF HEARI NG. MA NO.395/M/09 A.Y:99-00 TO 04-05 2 IT WAS, THEREFORE, PRAYED THAT THE EXPARTE ORDER PASSED 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 HER AUTHORIZE D REPRESENTATIVE ON THE DATE OF HEARING AND ACCORDINGLY THE EXPARTE ORDER DATED 02.04.2009 PASSED BY THE TRIBUNAL IS RECALLED. PARTIES ARE TO APPEAR WITHOUT WAITING FOR ANY NOTICE ON 10.11.2010 AS ANNOUNCED IN THE OPEN COURT . 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION STA NDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 22.10.2010. SD/- SD/- (PRAMOD KUMAR) ( D.K. AGARWAL ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED: 22.10.2010. JV. MA NO.395/M/09 A.Y:99-00 TO 04-05 3 COPY TO: THE APPLICANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT(A) CONCERNED, MUMBAI THE DR SMC BENCH TRUE COPY BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.