VIREN P CHOKSEY, V. ACIT CEN CITR 45,

MA 612/MUM/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6467 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-04-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2001-2002
• Appeal Filed On: 19-10-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL F BENCH: MUMBAI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI R.S. PADVEKAR, JUDICIAL MEMBER MISC. APPLICATION NO.612/MUM/2010 (IN ITA NO.5744/MUM/2009 FOR A.Y. 2001-02) SHRI VIREN P. CHOKSEY, KRISHNA VILLA, LINKING ROAD, SANTACRUZ (WEST), MUMBAI -400 054 APPLICANT VS ASSTT. COMM OF INCOME TAX, CENTRAL CIRCLE 45, MUMBAI RESPONDENT PAN: AADPC 2698 B APPLICANT BY: SHRI AJAY R. SINGH RESPONDENT BY: SHRI R.K. GUPTA O R D E R PER R.S. PADVEKAR, JM THIS APPLICATION IS FILED BY THE ASSESSEE AGAINST T HE EX-PARTE ORDER OF THE TRIBUNAL DATED 20TH AUGUST 2010 IN ITA NO.57 44/MUM/2009, DISMISSING THE ASSESSEES APPEAL. 2. IN THIS CASE THE ASSESSEES APPEAL BEING ITA 574 4 OF 2009 WAS DISMISSED VIDE ORDER DATED 20.8.2010 FOR THE REASON THAT ASSESSEE WAS NOT INTERESTED IN PROSECUTING THE APPEAL. THE LD. COUNSEL SUBMITS THAT MA 612/M/2010 SHRI VIREN P. CHOKSEY 2 FOR THE REASONS MENTIONED IN THE AFFIDAVIT THAT THE ASSESSEE COULD NOT REMAIN PRESENT ON THAT DAY BECAUSE HE HAS CATEGORIC ALLY MENTIONED IN HIS PREVIOUS APPLICATION DATED 25.5.2010 THAT HE WA NTED TO BE PRESENTED BY ONLY WRITTEN SUBMISSIONS AND FURTHER STATED THAT HE HAD SUBMITTED TWO COPIES OF THE WRITTEN SUBMISSIONS AND PAPER BOO K TO THE TRIBUNAL AND ULTIMATELY REQUESTED THE TRIBUNAL THAT WHETHER IT IS MANDATORY FOR THE ASSESSEE TO ATTEND THE APPEAL IN PERSON OR THRO UGH HIS REPRESENTATIVE AND IF IT IS SO THEN SAME MAY BE INTIMATED TO HIM. 3. WE HAVE HEARD THE PARTIES AND PERUSED THE RECORD . WE ARE OF THE OPINION THAT THE ASSESSEE HAS SATISFACTORILY EXPLAI NED THE REASONS FOR NON-ATTENDANCE ON THE DATE OF HEARING. WE, THEREFO RE, RECALL THE EX-PARTE ORDER PASSED IN ITA NO.5744/MUM/2009 DATED 20TH AUG . 2010 FOR AY 2001-02. THE REGISTRY IS DIRECTED TO FIX THIS APPE AL FOR HEARING ON 11.05.2011 AND THE DATE FIXED FOR HEARING OF THIS APPEAL IS PRONOUNCED IN THE OPEN COURT. NO SEPARATE NOTICE OF HEARING WILL BE SENT TO THE PARTIES. 4. IN THE RESULT, M.A. IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS DAY OF 8 TH APRIL 2011. SD/- ( J. SUDHAKAR REDDY ) ACCOUNTANT MEMBER SD/- ( R.S. PADVEKAR ) JUDICIAL MEMBER MUMBAI, DATE: 8TH APRIL 2011 COPY TO:- 1) THE APPLICANT. 2) THE RESPONDENT. MA 612/M/2010 SHRI VIREN P. CHOKSEY 3 3) THE CIT CENTRAL-I, MUMBAI. 4) THE CIT CENTRAL-IV, MUMBAI. 5) THE D.R. F BENCH, MUMBAI. BY ORDER / / TRUE COPY / / ASSTT. REGISTRAR I.T.A.T., MUMBAI CHAVAN* MA 612/M/2010 SHRI VIREN P. CHOKSEY 4 SR.N. EPISODE OF AN ORDER DATE INITIALS CONCERNED 1 DRAFT DICTATED ON 08.04.2011 SR.PS 2 DRAFT PLACED BEFORE AUTHOR 15.04.2011 SR.PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/ AM 5 APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7 FILE SENT TO THE BENCH CLERK SR.PS/PS 8 DATE ON WHICH FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER