SAMBHAV THIRTH CHS LTD, V. ITO WD 16(2)(1),

MA 687/MUM/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6073 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-01-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2002-2003
• Appeal Filed On: 19-11-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHRAVAN KUMAR
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI E BENCH BEFORE SHRI D.MANMOHAN, VICE PRESIDENT & SHRI T.R.SOOD, ACCOUNTANT MEMBER M.A.NO.687/MUM/2010 A.Y 2002-03 [ARISING OUT OF I.T.A.NO. 311/MUM/2010] M/S SAMBHAV TIRTH C.H.S.LTD., 24, BHULABHAI DESAI ROAD, HAJI ALI, MUMBAI 400 076 PAN: AAAAS 4937 M VS. INCOME TAX OFFICER, WARD 16(2)(1), MUMBAI. (APPLICANT) (RESPONDENT) APPLICANT BY : MR. RAKESH JOSHI. RESPONDENT BY : MR. SHRAVAN 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 5/10/2 010 IN I.T.A.NO.311/MUM/2010 THROUGH WHICH ASSESSEES APPE AL HAS BEEN DISMISSED IN LIMINE. 2. BEFORE US, LD. COUNSEL OF THE ASSESSEE SUBMITTED THAT THOUGH NOTICE WAS DELIVERED BY THE POSTAL AUTHORITIES TO T HE MANAGER OF SOCIETY BUT HE BEING A LAYMAN DID NOT UNDERSTAND THE SIGNIF ICANCE AND DID NOT INTIMATE TO THE OFFICE BEARER OF THE SOCIETY AND TH AT IS WHY ARRANGEMENTS COULD NOT BE MADE FOR ATTENDANCE. HE A LSO SUBMITTED THAT AFFIDAVIT OF SHRI NAGIN PAREKH SECRETARY OF TH E SOCIETY IN THIS RESPECT HAS ALSO BEEN FILED. SINCE THE ASSESSEE HAS BEEN DENIED 2 EFFECTIVE OPPORTUNITY OF BEING HEARD, THEREFORE, A LENIENT VIEW MAY BE TAKEN AND THE ORDER OF THE TRIBUNAL BE RECALLED. 3. ON THE OTHER HAND, LD. DR OPPOSED THE SUBMISSION S. 4. AFTER CONSIDERING THE RIVAL SUBMISSIONS, WE ARE SATISFIED THAT THE ASSESSEE BECAUSE OF GENUINE REASONS COULD NOT ATTEN D THE PROCEEDINGS BEFORE THE TRIBUNAL. THEREFORE, WE RECALL THE ORDER OF THE TRIBUNAL IN I.T.A.NO.311/MUM/10 DATED 5/10/2010 AND DIRECT THE REGISTRY TO FIX THE HEARING OF THE APPEAL ON 22 ND MARCH, 2011. THE ASSESSEE SHOULD TAKEN NOTICE FROM THIS ORDER ITSELF AS NO SEPARATE NOTICE WILL BE ISSUED. 5. IN THE RESULT, MISCELLANEOUS APPLICATION IS ALLO WED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 7 TH DAY OF JANUARY, 2011. SD/- SD/- (D.MANMOHAN) (T.R.SOOD) VICE PRESIDENT ACCOUNTANT MEMBER MUMBAI: 7 TH JANUARY, 2011. P/-*