SMT. YASHODHA JAYAKAR SHETTY, V. ACIT CIR 21(1),

MA 61/MUM/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6699 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-07-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2002-2003
• Appeal Filed On: 27-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C G K NAIR
• Assessee Lawyers: M SUBRAMANIAN
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH, MUMBAI BEFORE SHRI D.K. AGARWAL, JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER MA NO. 61/MUM/2011 ITA NO. 2587/MUM/2006) (ASSESSMENT YEAR: 2002-03) SMT. YASHODHA JAYAKAR SHETTY ACIT, CIRCLE 21(1) L.H OF LATE JAYAKAR S. SHETTY C-10, PRATYAKSHAKAR BHAVAN 1ST FLOOR, VIRESHWAR CHAMBERS VS. BANDRA KURLA COMPLEX M.G. ROAD, VILE PARLE (E) MUMBAI 400057 MUMBAI 400051 PAN - AAQPS 0742 R APPLICANT RESPONDENT APPLICANT BY: SHRI M. SUBRAMANIAN RESPONDENT BY: SHRI C.G.K. NAIR O R D E R PER B. RAMAKOTAIAH, A.M. THE ASSESSEE THROUGH THIS MISCELLANEOUS APPLICATION REQUESTS THE TRIBUNAL TO RECALL THE EXPARTE ORDER PASSED IN ITA NO. 2587/MUM/2006 DATED 21.07.2008 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 IN ITA NO. 2587/MUM/2006 DATED 21.07.2008 AND FIX THE HEARING OF THE APPEAL ON 12 TH SEPTEMBER 2011, WHICH WAS ANNOUNCED IN THE OPEN MA NO. 61/MUM/2011 SMT. YASHODHA JAYAKAR SHETTY 2 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 1 ST JULY 2011. SD/- SD/- (D.K. AGARWAL) (B. RAMAKOTAIAH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 1 ST JULY 2011 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) XX1, MUMBAI 4. THE CIT XX1, MUMBAI CITY 5. THE DR, C BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI N.P.