SHANTA MOHAN KAMANI, V. ITO WD 19(3)(4),

MA 423/MUM/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4954 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-09-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2005-2006
• Appeal Filed On: 01-07-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHRAVAN KUM
• Assessee Lawyers: ASHOK KOTANGLE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES E, MUMBAI BEFORE SHRI. R.S. SYAL (A.M.) AND SHRI. VIJAY PAL R AO (J.M) MA NO.422 AND 423/MUM/2010 IN ITA NO.4552 AND 4553/MUM/2008 ASSESSMENT YEARS: 2004-2005 & 2005-06 SHANTA MOHAN KARNANI SAMSHIBA, FLAT NO.352, NARGIS DUTT RD., PALI HILL, BANDRA (W), MUMBAI 400 050. PAN :AAHPK0638D .APPLICANT VS ITO WD.19(3)(4), 3 RD FLR., PIRAMAL CHAMBERS, MUMBAI. . RESPONDENT APPLICANT BY : SHRI ASHOK KOTANGLE RESPONDENT BY : SHRI SHRAVAN KUM AR O R D E R PER VIJAY PAL RAO, J.M. THESE MISCELLANEOUS APPLICATIONS BY THE ASSESSEE A RE DIRECTED AGAINST THE COMPOSITE ORDER DATED 21 ST MAY 2010 OF THIS TRIBUNAL WHEREBY THE APPEALS OF THE ASESEEE WE RE DISMISSED FOR WANT OF PROSECUTION. 2. WE HAVE HEARD THE LEARNED AR AND LEARNED DR AND CONSIDERED THE RELEVANT RECORD. THE APPEALS OF THE ASSESSEE CAME FOR HEARING ON 17.05.2010. AS NOBODY APPEARED ON BEHALF OF THE ASSESSEE ON THAT DATE WHEN THE APPEAL S WERE MA NO.422 AND 423/MUM/2010 IN ITA NO.4552 AND 4553/MUM/2008 ASSESSMENT YEARS: 2004-2005 & 2005-06 2 CALLED FOR HEARING, THE SAME WERE DISMISSED VIDE IM PUGNED ORDER. THOUGH THE ASSESSEE HAS NOT DISCLOSED ANY R EASON FOR NON-APPEARANCE BEFORE THIS TRIBUNAL ON 17.5.2010, H OWEVER, THERE IS A APPARENT MISTAKE IN THE IMPUGNED ORDER IN WRITING THAT ADJOURNMENT WAS SOUGHT BY THE ASSESSEE OF T HE HEARING FIXED ON 17.05.2010. ACCORDINGLY, IN THE INTERES T OF JUSTICE WE RECALL OUR ORDER DATED 21.05.2010 AND RESTORE TH E APPEALS OF THE ASSESSEE AT ITS ORIGINAL STAGE. THE APPEALS ARE DIRECTED TO BE FIXED ON 6.10.2010 FOR REGULAR HEARING. 3. SINCE, THE PARTIES HAVE NOTED DOWN THE NEXT DATE OF HEARING AT THE TIME OF HEARING OF THESE MAS NO SE PARATE NOTICE OF HEARING OF THE APPEALS SHALL BE SENT TO THE PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS AR E ALLOWED. ORDER PRONOUNCED ON THIS 24 TH DAY OF SEPT, 20 10. SD SD (R.S. SYAL) (VIJAY PAL RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED 24 TH SEPT 2010 SRL:21910 MA NO.422 AND 423/MUM/2010 IN ITA NO.4552 AND 4553/MUM/2008 ASSESSMENT YEARS: 2004-2005 & 2005-06 3 COPY TO: 1 APPLICANT 2.RESPONDENT 3.CIT CONCERNED, 4.ACIT CONCERNED 5.DR CONCERNED BENCH BY ORDER TRUE COPY ASSTT. REGISTRAR, ITAT, MUMBAI