SHEPHALI A. RUIA, V. ITO WD 22(3)(4),

MA 449/MUM/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5003 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-08-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: J
• Assessment Year: 2004-2005
• Appeal Filed On: 12-07-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUM EET KUMAR
• Assessee Lawyers: P R TOPRANI
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL J BENCH, MUMBAI BEFORE SHRI D.K. AGARWAL, JM & SHRI R.K. PANDA, AM M.A. NO. 449/MUM/2010 ARSING OUT OF I.T.A. NO. 534/MUM/2008 (ASSESSMENT YEAR 2004-05) MRS. SHEPHALI A. RUIA 901, MAKER CHAMBER V, NARIMAN POINT, MUMBAI-400 021 PAN: AAAPR5863L VS. I.T.O. WD. 22(3)-4 AAYAKAR BHAVAN MUMBAI-400 020 APPELLANT RESPONDENT APPELLANT BY: MR. P.R. TOPRANI RESPONDENT BY: MR. SUMEET KUMAR O R D E R DATE OF HEARING: 20.08.2010 DATE OF ORDER: 20.08.2010 PER R.K. PANDA, AM: THE ASSESSEE THROUGH THIS MISCELLANEOUS APPLICATION (MA) REQUESTS THE TRIBUNAL TO RECALL THE EX-PARTE ORDER PASSED BY IT DISMISSING THE APPEAL OF THE ASSESSEE FOR NON-APPEA RANCE. 2. THE LEARNED COUNSEL FOR THE ASSESSEE REFERRING TO T HE MA AS WELL AS THE AFFIDAVIT EXPLAINED THE REASONS FOR THE NON-APPEARANCE ON THE DATE OF HEARING. HE SUBMITTED THAT WHEN THE EARLIER MISCELLANEOUS APPLICATION WAS RECALLED THE NEXT DAT E OF HEARING WAS ANNOUNCED IN THE OPEN COURT AS 20 TH MAY, 2010. HOWEVER, HE HAS NOTED THE SAME INADVERTENTLY AS 28 TH MAY, 2010 FOR WHICH THE CASE REMAINED UNATTENDED. HE SUBMITTED THAT ON ACCOUNT OF LAPSE ON HIS PART THE ASSESSEE SHOULD NOT SUFFER. HE ACCORDINGL Y SUBMITTED THAT IN THE INTEREST OF JUSTICE AN OPPORTUNITY MAY BE GR ANTED TO THE ASSESSEE TO REPRESENT HER CASE ON MERIT. 3. WE HAVE CONSIDERED THE SUBMISSIONS MADE BY THE ASSE SSEE AND HEARD THE LEARNED DR. AFTER GOING THROUGH THE MA FILED BY THE M.A. NO. 449/MUM/2010 MRS. SHEPHALI A RUIA ================== 2 ASSESSEE AND THE CONTENTS OF THE AFFIDAVIT, WE ARE SATISFIED THAT THERE WAS A REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR WHICH THE LD. COUNSEL COULD NOT ATTEND ON THE DATE OF HEARING. W E, THEREFORE, RECALL THE ORDER OF THE TRIBUNAL AND THE DATE FIXED FOR HEARING IS 14 TH OCTOBER, 2010 WHICH WAS ANNOUNCED IN THE OPEN COURT . IT WAS ALSO ANNOUNCED THAT NO SEPARATE NOTICE OF HEARING SHALL BE SENT TO WHICH BOTH THE PARTIES AGREED. 4. IN THE RESULT, THE MA FILED BY THE ASSESSEE IS ALLO WED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ITSELF, I.E., ON 20 TH AUGUST, 2010. SD/- (D.K. AGARWAL) JUDICIAL MEMBER SD/- (R.K. PANDA) ACCOUNTANT MEMBER MUMBAI, DATED 20 TH AUGUST, 2010 COPY TO: (1) THE APPELLANT, (2) THE RESPONDENT, (3) THE CIT(A)-III, MUMBAI, (4) THE CIT-III, MUMBAI, (5) THE DR, J BENCH, ITAT, MUMBAI. //TRUE COPY// BY ORDER ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI TPRAO