ONKAR SINGH KOHLI, V. ITO WD 20(2)(3),

MA 411/MUM/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5020 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-09-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 25-06-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Application of stay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES C : MUMBAI BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI ANANDI LAL GEHLOT, ACCOUNTANT MEMBER M.A. NO. 411/MUM/2010 ARISING OUT OF ITA. NO. 232/MUM/2010 - ASSESSMENT YEAR 2006-2007 SHRI ONKAR SINGH KOHLI MUMBAI 400 053 PAN ADWPK-9430-B VS. ITO, WARD 20 (2) (3) MUMBAI (APPLICANT) (RESPONDENT) FOR APPLICANT : -NONE- FOR RESPONDENT : SHRI SHRAVAN KUMAR (DR) ORDER PER D. MANMOHAN, V.P. 1. AGGRIEVED BY THE ORDER DATED 23 RD MARCH, 2010 OF THE ITAT C BENCH, MUMBAI, ASSESSEE FILED THE PRESENT MISCE LLANEOUS APPLICATION CONTENDING, INTER ALIA, THAT NO NOTICE WITH REGARD TO POSTING OF THE APPEAL WAS ISSUED TO THE ASSESSEE BEFORE DISPOSING OF THE APPEAL EXPARTE AND THUS THE SAID ORDER DESERVES TO BE RECALLED, PRESUM ABLY IN EXERCISE OF THE POWERS VESTED IN THE TRIBUNAL UNDER RULE 24 OF THE APPELLATE TRIBUNAL RULES. 2. THE REGISTRY ISSUED A NOTICE FIXING THE MISCELL ANEOUS APPLICATION FOR HEARING ON 6-8-2010 ON WHICH DATE N ONE APPEARED ON BEHALF OF THE ASSESSEE AND THE NOTICE ISSUED TO THE ASSESSEE AT THE ADDRESS GIVEN BY HIM WAS RETURNED UN-SERVED WITH TH E POSTAL REMARK NOT CLAIMED RETURNED TO SENDOR. THE CASE WAS ADJOURNED TO 3-9-2010 AND AS A MATTER OF ABUNDANT CAUTION A FRESH NOTICE WAS SEN T BY RPAD AND EVEN THAT NOTICE WAS RETURNED UN-SERVED WITH THE POSTAL REMARK LEFT RTS. SINCE ASSESSEE DID NOT PREFER TO FURNISH THE CHANGE OF ADDRESS, IF ANY, EVEN AT THE TIME OF FILING THE MISCELLANEOUS APPLIC ATION IT HAS TO BE PRESUMED THAT ASSESSEE IS NOT INTERESTED IN PROSECU TING THE APPLICATION. AT ANY RATE, THE FACTS AND CIRCUMSTANCES CLEARLY IN DICATE THAT ASSESSEE 2 WAS AWARE OF THE DATE OF POSTING THE CASE, FOR HEAR ING, ON 22-3-2010 INASMUCH COUNSEL FOR THE ASSESSEE APPEARED TO DEFEN D THE CASE OF THE ASSESSEE IN STAY APPLICATION NO. 31/10 WHEREIN THE BENCH, APART FROM GRANTING STAY, DIRECTED THE REGISTRY TO POST THE AP PEAL FOR HEARING ON 22/03/2010 AND THE SAID ORDER WAS PRONOUNCED IN THE OPEN COURT IN WHICH EVENT IT CANNOT BE SAID THAT ASSESSEE WAS NOT AWARE OF THE DATE OF POSTING THE APPEAL. THEREFORE, WE DO NOT FIND ANY M ERIT IN THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE. 3. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ACCORDINGLY IN THE OPEN C OURT ON 3-9-2010 SD/- SD/- (ANANDI LAL GEHLOT) (D.MANMOHAN) ACCOUNTANT MEMBER VICE PRESIDENT MUMBAI, DATE 03 RD SEPTEMBER, 2010 VBP/- COPY TO 1. SHRI ONKAR SINGH KOHLI, 101/5A, VEENA INDL. ESTA TE, OFF NEW LINK ROAD, ANDHERI (W), MUMBAI 400 053 PAN ADWPK-9 430-B 2. ITO, WARD 20 (2) (3), MUMBAI 3. CIT(A), XXXI, MUMBAI-020. 4. CIT-20, MUMBAI 5. DR C BENCH 6. GUARD FILE. (TRUE COPY) BY ORDER, ASST.REGISTRAR, ITAT, MUMBAI.