CHETAN M. TANNA, V. ITO WD 20(1)(2),

MA 516/MUM/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6054 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-01-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2004-2005
• Appeal Filed On: 17-08-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: HARIGOVIND SINGH

Judgement Text

M.A.NO.516/MUM/2010 (ARISING OUT OF I.T.A NO.2704/MUM/2009 1 IN THE INCOME TAX APPELLATE TRIBUNAL, C BENCH, MUMBAI. [ CORAM: D.K.AGARWAL, JM AND PRAMOD KUMAR, AM ] M.A.NO.516/MUM/2010 (ARISING OUT OF I.T.A NO.2704/MUM/2009) ASSESSMENT YEAR: 2004-05 CHETAN M.TANNA .. APPELLANT 60/66, BABU GENU ROAD, KALBADEVI, MUMBAI-400 002 PA NO.AADPT 3562 F VS INCOME TAX OFFICER, WARD 20(1)(2) ,. RESPONDEN T MUMBAI. APPEARANCES: ANIL THAKRAR, FOR THE APPELLANT HARI GOVIND SINGH, FOR THE RESPONDENT O R D E R PER PRAMOD KUMAR: 1. BY WAY OF THIS MISCELLANEOUS APPLICATION, THE ASSESSEE HAS R EQUESTED FOR RECALLING THE ORDER DATED 25.6.2010 IN ITA NO.2704/M/2009 FOR THE ASSESSMENT YEAR 2004-05, WHICH WAS DISMISSED EXPARTE FOR WANT OF PROSECUTION . 2. IN THE MISCELLANEOUS APPLICATION, IT IS STATED T HAT THE REASON FOR NON-ATTENDANCE WAS DUE TO NON RECEIPT OF NOTICE. IN SUPPORT OF THI S, AN AFFIDAVIT SWORN BY THE ASSESSEE, MR CHETAN TANNA IS FILED AND PLACED ON RECORD. M.A.NO.516/MUM/2010 (ARISING OUT OF I.T.A NO.2704/MUM/2009 2 3. HAVING HEARD BOTH THE PARTIES AND ON GOING THROU GH THE DETAILED REASONS STATED IN THE MISCELLANEOUS PETITION, WE ARE CONVINCED THAT T HE ASSESSEE WAS PREVENTED BY SUFFICIENT REASONS IN NOT APPEARING BEFORE THE TRIB UNAL TO PROSECUTE THE APPEAL. IN THE CIRCUMSTANCES, IT IS ONLY JUST AND PROPER TO CALL B ACK THE FILE AND DECIDE THE APPEAL AFRESH IN ACCORDANCE WITH LAW. THEREFORE, WE RECALL THE O RDER OF THE TRIBUNAL DATED 25.6.2010 IN ITA NO. 2704/M/2009. THE APPEAL IS RESTORED ON THE ROLLS OF THE TRIBUNAL ON 14.3.2011 AND PARTIES ARE INFORMED IN THE OPEN COURT. NO FRE SH NOTICE WILL BE ISSUED. 4. IN THE RESULT, THE M.A. IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 28 TH JANUARY, 2011 SD/- (D.K.AGARWAL ) (JUDICIAL MEMBER) SD/- (PRAMOD KUMAR) (ACCOUNTANT MEMBER) MUMBAI, DATED 28 TH JANUARY, 2011 PARIDA COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. COMMISSIONER OF INCOME TAX (APPEALS),XX, MUMBAI 4. COMMISSIONER OF INCOME TAX, 20 , MUMBAI 5. DEPARTMENTAL REPRESENTATIVE, BENCH C, MUMBAI //TRUE COPY// BY ORDER ASSTT. REGISTRAR, ITAT, MUMBAI M.A.NO.516/MUM/2010 (ARISING OUT OF I.T.A NO.2704/MUM/2009 3