RAMESH K SHIVDASANI, V. ITO WD 16(2)(1),

MA 813/MUM/2009

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3586 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-04-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2004-2005
• Appeal Filed On: 02-12-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL K BENCH: MUM BAI BEFORE D MANMOHAN, VICE PRESIDENT AND SHRI R S SYAL, ACCOUNTANT MEMBER MISCELLANEOUS APPLICATION NO 813/MUM/2009 ARISING OUT OF ITA NO 174/MUM/2008 FOR AY 2004-05 RAMESH K SHIVDASANI (DECEASED), L/H MR PRAKASH K SHIVDASANI, C/O DINESH PAI & CO, CHARTERED ACCOUNTANTS, 402, MARATHON CHAMBERS, P K ROAD, PANCH RASTA, MULUND EAST, MUMBAI-400 080 PAN: AGTPS 1750 P VS INCOME TAX OFFICER 16(2)(1), MUMBAI APPLICANT RESPONDENT APPLICANT BY: MR VISHWAS V MEHENDALE RESPONDENT BY: MRS AARSI PRASAD ORDER PER R S SYAL THIS MISCELLANEOUS APPLICATION (MA) IS FILED AGAINS T THE EX-PARTE ORDER OF THE TRIBUNAL DATED 23RD JULY 2009 IN ITA NO. 174/MU M/08, DISMISSING THE ASSESSEES APPEAL IN LIMINE . 2. DURING THE PROCEEDINGS BEFORE US, THE LEARNED AU THORIZED REPRESENTATIVE DREW OUR ATTENTION TOWARDS THE MAIN REQUEST OF THE ASSESSEE THAT, NON- ATTENDANCE ON THE DATE OF HEARING WAS UNINTENDED, I NADVERTENT AND PURELY DUE TO THE REASONS BEYOND HIS BROTHERS CONTROL AND RE QUESTED FOR RECALLING AND RESTORING OF THE SAID TRIBUNAL ORDER. NO SERIOUS O BJECTION WAS RAISED BY THE LD. DR. MA 813/M/2009 RAMESH K SHIVDASANI (DECEASED) 2 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE RELEVANT MATERIAL ON RECORD. WE ARE SATISFIED WITH THE REASONS FOR NON-A TTENDANCE OF THE ASSESSEE ON THE DAY WHEN THE APPEAL CAME UP FOR HEARING. AS SU CH WE ARE OF THE CONSIDERED OPINION THAT THE EX-PARTE ORDER PASSED IN ITA NO 174/MUM/2008 FOR AY 2004-05 DESERVES TO BE RECALLED. WE ORDER ACCORDINGLY. THE REGISTRY IS DIRECTED TO FIX THIS APPEAL FOR HEARING ON 24TH JUNE 2010, AS WAS PRONOU NCED IN THE OPEN COURT. THERE IS NO NEED TO SEPARATE NOTICE OF APPEAL TO TH E ASSESSEE AS THE LD. AR HAS WAIVED HIS RIGHT TO SEPARATE NOTICE. 4. IN THE RESULT, MISCELLANEOUS APPLICATION IS ALLOWED . ORDER PRONOUNCED ON 16TH APRIL 2010. SD/- ( D MANMOHAN ) VICE PRESIDENT SD/- ( R S SYAL ) ACCOUNTANT MEMBER MUMBAI, DATE: 16TH APRIL 2010 COPY TO:- 1) THE APPLICANT. 2) THE RESPONDENT. 3) THE CCIT (A) -XVI, MUMBAI. 4) THE CIT - XVI, MUMBAI. 5) THE D.R. K BENCH, MUMBAI. BY ORDER / / TRUE COPY / / ASSTT. REGISTRAR I.T.A.T., MUMBAI CHAVAN* MA 813/M/2009 RAMESH K SHIVDASANI (DECEASED) 3 SR.N. EPISODE OF AN ORDER DATE INITIALS CONCERNED 1 DRAFT DICTATED ON 16.4.2010 SR.PS 2 DRAFT PLACED BEFORE AUTHOR 16.4.2010 SR.PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5 APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7 FILE SENT TO THE BENCH CLERK SR.PS/PS 8 DATE ON WHICH FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER *