ANAND M SHETTY, V. ITO WD 23(2)(1),

MA 808/MUM/2009

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3843 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-06-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Assessment Year: 2000-2001
• Appeal Filed On: 02-12-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUMMIT K R
• Assessee Lawyers: R G TRALSHAWALA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH I, MUMBAI BEFORE SHRI D.K. AGARWAL, JM & SHRI R.K.PANDA, AM M.A. NO. 808/MUM/2009 ARISING OUT OF I.T.A. NO. 3043/MUM/2004 (ASSESSMENT YEAR 2002-01) SHRI ANAND M. SHETTY 72, RAJA INDUSTRIAL ESTATE, P.K. ROAD, MULUND (WEST), MUMBAI-400 020 PAN: AAACH3506P VS. I.T.O. WARD 23(2)(1) MUMBAI APPELLANT RESPONDENT APPELLANT BY : SHRI R.G. TRALSHAWALA RESPONDENT BY : SHRI SUMMIT K.R. ORDER DATE OF HEARING: 04.06.2010 DATE OF ORDER: 04.06.2010 PER R.K.PANDA, AM , THE ASSESSEE THROUGH THIS MISCELLANEOUS APPLICATIO N (MA) REQUESTS THE TRIBUNAL TO RECALL THE EX-PARTE ORDER PASSED BY IT DISMISSING THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION. 2. THE LEARNED COUNSEL FOR THE ASSESSEE REFERRING TO T HE CONTENTS OF THE MA SUBMITTED THAT DUE TO NON RECEIPT OF NOTICE REGARDING THE FIXATION OF DATE OF HEARING THE ASSESSEE COULD NOT BE REPRES ENTED BEFORE TRIBUNAL. HE SUBMITTED THAT IN THE INTEREST OF JUSTICE THE OR DER OF THE TRIBUNAL MAY BE RECALLED AND THE CASE BE HEARD ON MERIT. 3. THE LEARNED DR, ON THE OTHER HAND, OPPOSED THE MA. 4. AFTER HEARING BOTH THE SIDES, WE ARE SATISFIED THAT THERE WAS A REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR SU CH NON-APPEARANCE ON THE APPOINTED DATE. WE, THEREFORE, RECALL THE ORDE R OF THE TRIBUNAL. THE NEXT DATE FOR HEARING OF THE APPEAL IS FIXED ON 10 TH AUGUST, 2010 WHICH WAS ANNOUNCED IN THE OPEN COURT. IT WAS FURTHER AN NOUNCED THAT NO MA NO. 808/MUM/2009 MR. ANAND M. SHETTY ==================== 2 SEPARATE OF NOTICE OF HEARING SHALL BE ISSUED TO WH ICH BOTH THE PARTIES AGREED. THE MA FILED BY THE ASSESSEE IS ACCORDINGL Y ALLOWED. 5. IN THE RESULT, THE MA FILED BY THE ASSESSEE IS ALLO WED. PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING I.E., ON 4.6.2010. SD/- (D.K. AGARWAL) JUDICIAL MEMBER SD/- (R.K. PANDA) ACCOUNTANT MEMBER MUMBAI, DATED 4 TH JUNE, 2010 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) CONCERNED 4. THE CIT CONCERNED 5. THE DR I BENCH. //TRUE COPY// BY ORDER ASSISTANT REGISTRAR ITAT MUMBAI BENCHES, MUMBAI TPRAO