SHANTIDEVI BIHANI, V. ACIT CIR 14(1),

MA 726/MUM/2010

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7823 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 3 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-03-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Assessment Year: misc
• Appeal Filed On: 06-12-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D S SUNDER SINGH
• Assessee Lawyers: NARAYAN ATAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH I MUMBAI BEFORE SHRI B.R. MITTAL (JUDICIAL MEMBER) AND SHRI T.R. SOOD (ACCOUNTANT MEMBER) M.A. NO. 726/MUM/2010 (ARISING OUT OF IT(SS)A NO. 207/M/05 BLOCK PERIOD 1.4.1989 TO 21.12.99 SHANTIDEVI BIHANI, B-4/14, MAHESH NAGAR, S.V. ROAD, GOREGAON(W), MUMBAI VS. THE ACIT, CIRCLE 14(1), EARNEST HOUSE, NARIMAN POINT, MUMBAI-400 021 (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI NARAYAN ATAL RESPONDENT BY: SHRI D.S. SUNDER SINGH DATE OF HEARING :16.03.2012 DATE OF PRONOUNCEMENT: 16.3.2012 O R D E R PER B.R. MITTAL, JM : BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE REQ UESTED TO RECALL THE ORDER OF THE TRIBUNAL PASSED ON 3 RD APRIL, 2008 ON THE GROUND THAT THE NOTICE FIXING THE HEARING OF APPEAL ON 3.4.2008 COULD NOT BE SERVED ON THE ASSESSEE SINCE THE SAME WAS RETURNED BY POSTAL AUTHORITIES W ITH A REMARK BUILDING UNDER REPAIRING, RETURN TO SENDER AND THEREBY ASSE SSEE COULD NOT APPEAR BEFORE THE TRIBUNAL. 2 WE FIND THAT REASONING GIVEN BY ASSESSEE IS SATIS FACTORY, AND, ACCORDINGLY WE ACCEPT THE SAME. 3. HENCE, WE RECALL EX PARTE ORDER DT. 3.4.2008 AND DIRECT THE REGISTRY TO FIX THE APPEAL FOR FRESH HEARING ON 5.6.2012. SINC E THE DATE WAS ANNOUNCED IN THE OPEN COURT, NO FORMAL NOTICE WILL BE ISSUED TO THE PARTIES FOR THE HEARING OF THIS APPEAL FIXED ON 5.6.2012. M.A..NO. 726/M/2010 2 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILE D BY ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON 16 TH MARCH, 2012 SD/- SD/- (T.R.SOOD) (B.R. MITTAL ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED 16 TH MARCH, 2012 RJ COPY TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT-CONCERNED 4. THE CIT(A)-CONCERNED 5. THE DR I BENCH TRUE COPY BY ORDER ASSTT. REGISTRAR, I.T.A.T, MUMBAI