NIRANJANBEN LALIT SHAH, V. ITOA 16(2)(3),

MA 410/MUM/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4959 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-09-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2003-2004
• Appeal Filed On: 25-06-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH: MUMBAI BEFORE SHRI T.R. SOOD, ACCOUNTANT MEMBER AND SHRI R.S. PADVEKAR, JUDICIAL MEMBER MISC. APPLICATION NO.410/MUM/2010 ARISING OUT OF ITA NO.798/MUM/2010 FOR AY 2003-04 SMT. NIRANJANBEN LALIT SHAH, 7-A/31, NAVJIVAN BLDG., 8TH FLOOR, LAMINGTON ROAD, MUMBAI -400 008 APPLICANT VS INCOME TAX OFFICER 16(2)(3), MUMBAI ..RESPONDENT PAN: ALQPS 5153 F APPLICANT BY: SHRI D.R. RAIYANI RESPONDENT BY: SHRI R.S. SRIVASTAVA O R D E R PER R.S. PADVEKAR, JM THIS MISCELLANEOUS APPLICATION (MA) IS FILED AGAINS T THE EX-PARTE ORDER OF THE TRIBUNAL DATED 24TH MAY 2010 IN ITA NO.798/MUM/ 2010, DISMISSING THE ASSESSEES APPEAL. 2. WE HAVE HEARD THE PARTIES AND PERUSED THE RELEVA NT MATERIAL ON RECORD. WE ARE SATISFIED WITH THE REASONS FOR NON-ATTENDANC E OF THE ASSESSEE ON THE DATE WHEN THE APPEAL WAS FOR HEARING. AS SUCH WE ARE OF THE CONSIDERED OPINION THAT THE EX-PARTE ORDER PASSED IN ITA NO.798/MUM/2010 FOR AY 2003-04 DESERVES TO MA 410/M/2010 M/S. MILAN TRADERS 2 BE RECALLED. THE REGISTRY IS DIRECTED TO FIX THIS APPEAL FOR HEARING ON 7TH OCTOBER 2010, AS WAS PRONOUNCED IN THE OPEN COURT. THERE IS NO NEED TO ISSUE SEPARATE NOTICE OF HEARING OF THIS APPEAL AS DATE F IXED FOR HEARING IS PRONOUNCED IN THE OPEN COURT IN PRESENCE OF BOTH THE PARTIES. 3. IN THE RESULT, MISCELLANEOUS APPLICATION IS ALLO WED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS DAY OF 7 TH SEPTEMBER 2010. SD/- ( T.R. SOOD ) ACCOUNTANT MEMBER SD/- ( R.S. PADVEKAR ) JUDICIAL MEMBER MUMBAI, DATE: 7TH SEPTEMBER 2010 COPY TO:- 1) THE APPLICANT. 2) THE RESPONDENT. 3) THE CCIT (A) -XVI, MUMBAI. 4) THE CIT XVI, MUMBAI. 5) THE D.R. SMC BENCH, MUMBAI. BY ORDER / / TRUE COPY / / ASSTT. REGISTRAR I.T.A.T., MUMBAI CHAVAN* MA 410/M/2010 M/S. MILAN TRADERS 3 SR.N. EPISODE OF AN ORDER DATE INITIALS CONCERNED 1 DRAFT DICTATED ON 01.08.2010 SR.PS 2 DRAFT PLACED BEFORE AUTHOR 03.08.2010 SR.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