SAJJANKUMAR S. AGARWAL, V. ASST. CIT 18(2),

MA 436/MUM/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4971 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-09-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: J
• Assessment Year: 2005-2006
• Appeal Filed On: 08-07-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D SONGATE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, J BENCH, MUMBAI. BEFORE S/SHRI PRAMOD KUMAR, AM & R.S.PADVEKAR, ,JM M.A.NO.436/M/2010 (ARISING OUT OF I.T.A NO. 3783/MUM/2008) ASSESSMENT YEAR: 2005-06 SHRI SAJJANKUMAR S.AGARWAL, V. THE A.C.I.T. 18(2), FLAT NO.604, B-BLOCK ROOM. N O.115, 1 ST FLOOR PHEONIX TOWER, S.B.MARK, PIRAMAL CHAMBERS, PAREL LOWER PAREL, MUMBAI-400 013. MUMBAI. PA NO.ACCPA 5038 N , (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI HIRO RAI RESPONDENT BY: SHRI D.SONGATE O R D E R PER PRAMOD KUMAR, AM BY WAY OF THIS APPLICATION, THE ASSESSEE-RESPONDEN T SEEKS RECALL OF TRIBUNALS EXPARTE ORDER DATED 19 TH MARCH, 2010. 2. THE CONTENTION OF THE APPLICANT IS THAT THE MATT ER WAS DECIDED EXPARTE -QUA-THE ASSESSEE SINCE ASSESSEE DID NOT COMPLY WITH NOTICE OF HEARING SCHEDULED ON 10 TH MARCH, 2010, BUT NO NOTICE OF HEARING WAS SERVED ON THE AS SESSEE. AN AFFIDAVIT IN SUPPORT OF THIS CONTENTION IS ALSO FILED. IT IS ALSO CONTENDE D THAT EVEN ON MERITS THE DECISION OF THE TRIBUNAL IS VITIATED IN LAW INASMUCH AS GROUND NOS. (III) AND (IV) HAVE REMAINED UN- ADJUDICATED. 3. LD DEPARTMENTAL REPRESENTATIVE SUBMITS THAT THER E IS NO MISTAKE IN THE IMPUGNED ORDER AND, AS SUCH, IT IS NOT A FIT CASE F OR RECALL OF ORDER. M.A. NO.436/M/10 SHRI SAJJANKUMAR S AGARWAL 2 4. HAVING REGARD TO THE RIVAL CONTENTIONS, AND HAVI NG PERUSED MATERIAL ON RECORD, WE ARE OF THE CONSIDERED VIEW THAT IT IS A FIT CASE FOR RECALL OF IMPUGNED EXPARTE ORDER AS THERE IS SUFFICIENT MATERIAL ON RECORD TO SUGGEST T HAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE, FROM APPEARING ON THE SCHEDULED D ATE OF HEARING. ACCORDINGLY, WE HEREBY RECALL THE EXPATE ORDER AND DIRECT THE REGISTRY TO FIX THE APPEAL, F OR HEARING ON MERITS, ON 28 TH OCTOBER, 2010. ISSUE NOTICES. 5. IN THE RESULT, MISCELLANEOUS APPLICATION IS ALLO WED IN THE TERMS INDICATED ABOVE. PRONOUNCED IN THE OPEN COURT ON 9 TH SEPTEMBER, 2010 SD/- (R.S.PADVEKAR ) (JUDICIAL MEMBER) SD/- (PRAMOD KUMAR) (ACCOUNTANT MEMBER) MUMBAI, DATED 9 TH SEPTEMBER, 2010 PARIDA COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. COMMISSIONER OF INCOME TAX (APPEALS)-XVIII, MUM BAI 4. COMMISSIONER OF INCOME TAX-MC-XVIII, MUMBAI 5. DEPARTMENTAL REPRESENTATIVE, BENCH J, MUMBAI //TRUE COPY// BY ORDER ASSTT. REGISTRAR, ITAT, MUMBAI M.A. NO.436/M/10 SHRI SAJJANKUMAR S AGARWAL 3