MITESH K SHAH, V. ITO 25(2)(2),

MA 495/MUM/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5939 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-12-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 26-11-2010
• Assessment Year: 2005-2006
• Appeal Filed On: 03-08-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUMIT KUMAR
• Assessee Lawyers: VAIBHAV PANDYA
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI B BENCH BEFORE SHRI T.R.SOOD, ACCOUNTANT MEMBER & SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER M.A.NO.495/MUM/2010 - A.Y 2005-06 SHRI MITESH K. SHAH, A/72, ASHIANA TOWER, SODAWAL LANE, BORIVALI (WEST), MUMBAI 400 092 PAN: ADDPJ 8448 B VS. THE INCOME TAX OFFICER-25 (2)(2), MUMBAI (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI VAIBHAV PANDYA. RESPONDENT BY : SHRI SUMIT KUMAR. O R D E R PER T.R.SOOD, AM: THROUGH THIS MISCELLANEOUS APPLICATION ASSESSEE HA S SOUGHT RECALLING OF THE ORDER OF THE TRIBUNAL DATED 30/11/ 2009 IN I.T.A.NO.694/M/09 FOR A.Y 2005-06 THROUGH WHICH ASS ESSEES APPEAL WAS DISMISSED IN LIMINE FOR NON PROSECUTION. 2. THE LD. COUNSEL OF THE ASSESSEE SUBMITTED THAT T HOUGH THE NOTICE OF THE HEARING WAS RECEIVED BY THE ASSESSEE, BUT DURING THE SAME PERIOD SEVERAL OTHER NOTICES WERE RECEIVED FRO M THE DEPARTMENT IN RESPECT OF A.YRS. 2006-07 AND 2007-08. SINCE ASS ESSEE IS NOT CONVERSANT WITH THE ENGLISH LANGUAGE, THE NOTICE WA S CONFUSED WITH THE NOTICES FROM THE DEPARTMENT AND THE ASSESSEE CO ULD NOT MAKE ARRANGEMENT FOR REPRESENTATION BEFORE THE TRIBUNAL. HE PRAYED THAT A LENIENT VIEW MAY BE TAKEN AND SINCE ASSESSEE HAS BE EN DENIED OPPORTUNITY OF BEING HEARD THE TRIBUNALS ORDER MAY BE RECALLED. 2 3. ON THE OTHER HAND, LD. DR OPPOSED THE SUBMISSION S OF THE LD. COUNSEL OF THE ASSESSEE. 4. AFTER CONSIDERING THE RIVAL SUBMISSIONS, WE ARE SATISFIED THAT ASSESSEE COULD NOT MAKE ARRANGEMENT FOR REPRESENTAT ION BEFORE THE TRIBUNAL BECAUSE OF THE VALID REASONS. SINCE ASSESS EE HAS BEEN DEPRIVED OF AN OPPORTUNITY OF BEING HEARD, WE RECAL L THE ORDER OF THE TRIBUNAL DATED 30 TH NOVEMBER, 2009 IN I.T.A.NO.694 /MUM/2009. THE APPEAL IS FIXED FOR HEARING ON 10 TH JANUARY, 2011 AND ASSESSEE SHALL TAKE NOTICE FROM THIS ORDER ITSELF AS NO SEPARATE N OTICE SHALL BE ISSUED. 5. IN THE RESULT, MISCELLANEOUS APPLICATION IS ALLO WED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 3 RD DAY OF DECEMBER, 2010. SD/- SD/- (ASHA VIJAYARAGHAVAN) (T.R.SOOD) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI:3 RD DECEMBER, 2010. P/-*