NARENDRA K. SODHI, V. ITO 25(1)(4),

MA 731/MUM/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6055 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-01-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2004-2005
• Appeal Filed On: 09-12-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K SINGH

Judgement Text

1 MA 730 TO 732/M/2010 SHRI NARENDRA K. SODHI IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES H BEFORE SHRI P.M. JAGTAP, A.M. AND SHRI N.V. VASUDEV AN, JM MISC. APPLICATION NOS. 730 TO 732/MUM/2010 ARISING OUT OF ITA NOS. 4734 TO 4736/MUM/2009 ASSESSMENT YEARS 2003-04, 2004-05 & 2005-06 NARENDRA K. SODHI, 1, YASHODHAN, CHANDAVARKAR, CROSS ROAD, BORIVALI (W), MUMBAI 92. PAN AAJPS9126J VS. ITO 25(1)(4), C-10/308, 3 RD FLOOR, PRATYAKSH KAR BHAVAN, BANDR-KURLA COMPLEX, BANDRA (E), MUMBAI . 400 051. APPLICANT RESPONDENT APPLICANT BY SHRI TARUN GHIA RESPONDENT BY SHRI S.K. SINGH ORDER PER P.M. JAGTAP, A.M. BY THESE MISC. APPLICATIONS, THE ASSESSEE IS SEEK ING RECALL OF THE TRIBUNALS ORDER DATED 15.10.10 PASSED EX PARTE ON THE GROUND THAT H IS CHARTERED ACCOUNTANT SHRI DILIP KUMAR CHOUDHARY COULD NOT APPEAR ON THE DATE OF HEA RING FIXED ON 5.10.2010 DUE TO SUDDEN ILLNESS. SINCE THIS REASON GIVEN BY THE ASS ESSEE IS DULY SUPPORTED BY AN AFFIDAVIT FILED BY HIM AFFIRMING THE RELEVANT FACTS ON OATH, WE ARE SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON-APPEARANCE ON THE PART OF THE ASSESSEE AT THE TIME OF HEARING OF THIS APPEAL FIXED ON 15.10.2010. WE, THEREFORE, RECALL THE ORDER OF THE TRIBUNAL DATED 15.10.2010 (SUPRA) PASSED EX PARTE KEEPING IN VIEW THE PROVISO TO RULE 25 OF APPELLATE TRIBUNAL RULES, 1963 AND RESTORE THE APPEAL OF THE REVENUE AT ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAME FOR FRESH HEAR ING ON 28.03.2011 AS PRONOUNCED IN THE OPEN COURT AND TAKEN NOTE OF BY THE REPRESENTATIVES OF BOTH THE SIDES. 2 MA 730 TO 732/M/2010 SHRI NARENDRA K. SODHI 2. IN THE RESULT, THE MISC. APPLICATIONS FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN ON 28 TH JANUARY, 2011. SD/- SD/- (N.V. VASUDEVAN) (P.M. JAGTAP) JUDICIAL MEMBER ACCO UNTANT MEMBER MUMBAI, DATED 28 TH JANUARY, 2011. RK COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) XXV, MUMBAI 4. THE CIT- MUMBAI CITY 25, MUMBAI 5. THE DR BENCH, H 6. MASTER FILE // TUE COPY// BY ORDER DY/ASSTT. REGISTRAR ITAT, MUMBAI 3 MA 730 TO 732/M/2010 SHRI NARENDRA K. SODHI DATE INITIALS 1 DRAFT DICTATED ON 28.1.2011 SR. PS 2 DRAFT PLACED BEFORE THE AUTHOR 31.1.2011 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