AVINASH SHANKAR, V. ITO WD 18(2)(3),

MA 434/MUM/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4990 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-09-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 07-07-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SU RENDRA KUMAR
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, MUMBAI BEFORE SHRI D.K. AGARWAL, JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER MA NO. 434/MUM/2010 (ARISING OUT OF ITA NO. 6461/MUM/2008 (ASSESSMENT YEAR: 2004-05) SHRI AVINASH SHANKAR INCOME TAX OFFICER - 18(2)(3) 41-B, 4TH FLOOR, FILM CENTRE PIRAMAL CHAMBERS, 1ST FLOOR 68, TARDEO ROAD, MUMBAI 400034 VS. PAREL, MUMBAI 400012 PAN - AAPPS 2910 J APPLICANT RESPONDENT APPLICANT BY: SHRI NITESH JOSHI RESPONDENT BY: SHRI SURENDRA KUMAR O R D E R PER B. RAMAKOTAIAH, A.M. THE ASSESSEE THROUGH THIS MISCELLANEOUS APPLICATION REQUESTS THE TRIBUNAL TO RECALL THE EXPARTE ORDER DATED 11 TH JUNE 2010 PASSED FOR NON- APPEARANCE ON THE DATE OF HEARING. 2. THE LEARNED COUNSEL FOR THE ASSESSEE REFERRING TO T HE MISCELLANEOUS APPLICATION AND AFFIDAVIT FILED BY THE ASSESSEE EXP LAINED THE REASONS FOR SUCH NON-APPEARANCE ON THE APPOINTED DATE. 3. AFTER HEARING BOTH THE SIDES AND AFTER GOING THROUG H THE CONTENTS OF THE MISCELLANEOUS APPLICATION AS WELL AS THE AFFIDA VIT OF THE ASSESSEE WE FIND THERE WAS A REASONABLE CAUSE ON THE PART OF THE ASS ESSEE FOR SUCH NON- APPEARANCE ON THE APPOINTED DATE. WE, THEREFORE, RE CALL THE ORDER OF THE TRIBUNAL DATED 11 TH JUNE 2010 AND FIX THE HEARING OF THE APPEAL ON 09.11.2010, WHICH WAS ANNOUNCED IN THE OPEN COURT. AS THE DATE OF HEARING MA NO. 434/MUM/2010 SHRI AVINASH SHANKAR 2 WAS ANNOUNCED IN THE OPEN COURT NO SEPARATE NOTICE OF HEARING SHALL BE SENT TO WHICH BOTH THE PARTIES AGREED. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY T HE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 9 TH SEPTEMBER 2010. SD/- SD/- (D.K. AGARWAL) (B. RAMAKOTAIAH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 9 TH SEPTEMBER 2010 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) XVIII, MUMBAI 4. THE CIT XVIII, MUMBAI CITY 5. THE DR, A BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI N.P.