RESHAM WADHWA, V. ITO 9(3)(3),

MA 41/MUM/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4488 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-03-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2004-2005
• Appeal Filed On: 21-01-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SANJAY BHACHAWANT

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH D, MUMBAI BEFORE SHRI T.R. SOOD, AM AND SMT. ASHA VIJAYARAGH AVAN, JM M.A. NO.41/MUM/2010 (ARISING OUT OF I.T.A.NO.990/MUM/2009) ASSESSMENT YEAR : 2004-05 RESHAM WADHWA, 81, RITU APARTMENTS,208, B.J. ROAD, BANDRA (WEST), MUMBAI 400 050. PAN: AALPW 0299 E VS. THE INCOME-TAX OFFICER-9(3)(3), 2 ND FLOOR, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI 400 020. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI SANJAY BHACHAWANT RESPONDENT BY : SHRI NAVIN GUPTA O R D E R PER T.R. SOOD, AM: BY THIS MISCELLANEOUS APPLICATION ASSESSEE IS SEEK ING RECALL OF ORDER OF THE TRIBUNAL PASSED ON 25 TH NOVEMBER, 2009 IN ITA NO. 990/M/2009 THROUGH WHICH THE APPEAL OF THE ASSESSEE WAS DISMISSED IN LIMINE FOR NON-PROSECUTION. 2. THE LEARNED COUNSEL FOR THE ASSESSEE POINTED OUT THAT ON THE APPOINTED DATE THE COUNSEL OF THE ASSESSEE WAS ON HIS LEGS BE FORE L BENCH IN A PART-HEARD MATTER WHICH CARRIED ON LATE. THOUGH THE CHARTERED ACCOUNTANT OF THE ASSESSEE CAME TO THE BENCH FOR INFORMING THAT THE COUNSEL WA S BUSY BUT BY THAT TIME THE BENCH HAD ALREADY PRONOUNCED THE ORDER. SINCE THE ASSESSEE HAS BEEN DEPRIVED OF THE EFFECTIVE OPPORTUNITY OF HEARING, HE MADE A PRAYER FOR RECALLING THE ORDER. 3. ON THE OTHER HAND, THE LEARNED DEPARTMENTAL REP RESENTATIVE OPPOSED THE SUBMISSION. 4. AFTER CONSIDERING THE SUBMISSION, WE ARE SATISFI ED THAT THE ASSESSEE DID NOT ATTEND THE PROCEEDINGS BECAUSE OF REASONABLE CA USE. SINCE THE ASSESSEE HAS BEEN DEPRIVED OF EFFECTIVE OPPORTUNITY OF HEARING, WE RECALL OUR ORDER DATED 25.11.2009 IN ITA NO. 990/M/09. THE FRESH HEARING OF THE CASE IS FIXED ON MANO.41/M/10 RESHAM WADHWA. 2 29.04.2010. THE ASSESSEE SHALL TAKE NOTE FROM THIS ORDER ITSELF AND NO NOTICE WILL BE ISSUED SEPARATELY. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED ON THIS 22 ND DAY OF MARCH 2010. SD. SD. (ASHA VIJAYARAGHAVAN) (T. R. SOOD) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI DATED THE 22 ND MARCH, 2010. KN COPY TO: 1. 2. THE ASSESSEE 3. THE REVENUE 4. THE CIT, CENTRAL I, MUMBAI 5. THE CIT (A) CENTRAL-I, MUMBAI 6. THE DR, D BENCH, MUMBAI BY ORDER /TRUE COPY/ ASST. REGISTRAR, ITAT, MUMBAI MANO.41/M/10 RESHAM WADHWA. 3