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

MA 62/MUM/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6457 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-04-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 1999-2000
• Appeal Filed On: 27-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VANDANA SAGAR
• Assessee Lawyers: M SUBRAMANIAN
• Keywords: Recovery proceedings

Judgement Text

1 MA 62/M/2011 SMT. YASHODHA JAYAKAR SHETTY IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES H BEFORE SHRI D.K. AGARWAL, J.M. AND SHRI RAJENDRA SI NGH, A.M. MISC. APPLICATION NO. 62/MUM/2011 ARISING OUT OF ITA NO. 1093/MUM/2006 ASSESSMENT YEAR 1999-2000 SMT. YASHODHA JAYAKAR SHETTY, L/H OF LATE SHRI JAYAKAR SHAMA SHETTY, IST FLOOR, VIRESHWAR CHAMBERS, M.G. ROAD, VILE PARLE (E), MUMBAI -57. PAN AAGPSO 742R VS. A .C.I.T. CIRCLE - 21(1), C-10, PRATYAKSHA KAR BHAVAN, BANDRA KURLA COMPLEX, BANDRA (E), MUMBAI 400 051. APPLICANT RESPONDENT APPLICANT BY SHRI M. SUBRAMANIAN RESPONDENT BY MS. VANDANA SAGAR ORDER PER D.K. AGARWAL, J.M. THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE FOR THE ASSESSMENT YEARS 1999-2000 IS DIRECTED AGAINST THE ORDER DATED 11.9.2009 PASSED BY THE TRIBUNAL IN ITA NO. 1093/MUM/2006 FOR THE A.Y. 1999 -2000. 2. THE APPLICANT VIDE HIS APPLICATION DATED 18.1.20 11 SUPPORTED BY AN AFFIDAVIT DATED 18.1.2011 INTER ALIA STATED ON OATH THAT : 1. THAT I AM A WIDOW OF LATE SHRI JAYAKAR SHAMA SH ETTY, WHO DIES ON 17/11/2006. 2. .. 2 MA 62/M/2011 SMT. YASHODHA JAYAKAR SHETTY 3. THAT I WAS UNDER BONA FIDE BELIEF THAT THE MATT ER IS BEING TAKEN CARE OF BY CA. 4. THAT I CAME TO KNOW ABOUT EXPARTEE ORDER ONLY W HEN RECOVERY PROCEEDINGS WERE STARTED BY THE DEPARTMENT. .. IT WAS, THEREFORE, PRAYED THAT THE EX-PARTE ORDER P ASSED BY THE TRIBUNAL BE RECALLED. 3. AT THE TIME OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE SUBMITS THAT FOR THE REASONS MENTIONED IN ASSESSEES APPLICATION, TH E EX-PARTE ORDER PASSED BY THE TRIBUNAL BE RECALLED WHICH WAS NOT SERIOUSLY OB JECTED TO BY THE LD. D.R. 4. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS OF THE RIVAL PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AFTER HAV ING SATISFIED ABOUT THE REASONS SUBMITTED BY THE ASSESSEE AND CONSIDERING T HE FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR NON-APPEARANCE OF THE ASSESSEE OR HIS AUTHORIZED RE PRESENTATIVE ON THE DATE OF HEARING AND ACCORDINGLY THE EX-PARTE ORDER DATED 11 .9.2009 PASSED BY THE TRIBUNAL IS RECALLED. PARTIES ARE TO APPEAR WITHOU T WAITING FOR ANY NOTICE ON 29.06.2011 AS ANNOUNCED IN THE OPEN COURT. 5. IN THE RESULT, THE MISC. APPLICATION STANDS ALL OWED. ORDER PRONOUNCED IN THE OPEN COURT ON 15.04.2011. SD/- SD/- (RAJENDRA SINGH) (D.K. AGARWAL) ACCOUNTANT MEMBER JUDICIAL M EMBER MUMBAI, DATED 15 TH APRIL, 2011. RK 3 MA 62/M/2011 SMT. YASHODHA JAYAKAR SHETTY COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) -CONCERNED, MUMBAI 4. THE CIT- CONCERNED, MUMBAI 5. THE DR BENCH, H 6. MASTER FILE // TUE COPY// BY ORDER DY/ASSTT. REGISTRAR ITAT, MUMBAI 4 MA 62/M/2011 SMT. YASHODHA JAYAKAR SHETTY DATE INITIALS 1 DRAFT DICTATED ON 15.4.2011 SR. PS 2 DRAFT PLACED BEFORE THE AUTHOR 15.4.2011 SR. PS 3 DRAFT PLACED BEFORE THE SECOND MEMBER 4 APPROVED DRAFT COMES TO THE SR. PS SR. PS 5 KEPT FOR PRONOUNCEMENT ON SR. PS 6 FILE SENT TO THE BENCH CLERK SR. PS 7 DATE ON WHICH FILE GOES TO THE HEAD CLERK 8 DATE ON WHICH FILE GOES TO THE AR 9 DATE OF DISPATCH OF ORDER