SHAIKH CONSTRUCTION, v. DCIT CIR 25(1),

MA 158/MUM/2010 | misc
Pronouncement Date: 19-04-2010 | Result: Allowed

Appeal Details

RSA Number 15819924 RSA 2010
Assessee PAN AAQFS0260A
Bench Mumbai
Appeal Number MA 158/MUM/2010
Duration Of Justice 1 month(s) 11 day(s)
Appellant SHAIKH CONSTRUCTION,
Respondent DCIT CIR 25(1),
Appeal Type Miscellaneous Application
Pronouncement Date 19-04-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted K
Tribunal Order Date 19-04-2010
Assessment Year misc
Appeal Filed On 09-03-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH K MUMBAI BEFORE SHRI N.V.VASUDEVAN JM & SHRI RAJENDRA SINGH AM & M.A.NO. 158/MUM/2010 - A.YS.1985-86 TO 1994-95 [ARISING OUT OF I.T.A.NOS.446 TO 455/M/2005] M/S SHAIKH CONSTRUCTION C/O SHRI K.N.SHAIKH H-2050206 OMMIISQUITTA NAGAR CHS LTD. VIDYAMANDIR ROAD DAHISAR EAST MUMBAI PAN NO.AAQFS 0260 A VS. DY. COMMISSIONER OF I.T. CIRCLE 25(1) MUMBAI (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI PRAKASH PANDIT. RESPONDENT BY : SHRI RAJNISH ARVIND. O R D E R PER RAJENDRA SINGH AM: THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY T HE ASSESSEE REQUESTING FOR RECALL OF THE ORDER DATED 1 ST AUGUST 2008 OF THE TRIBUNAL IN I.T.A.NOS.446 TO 455/MUM/2005. IN THE S AID ORDER THE TRIBUNAL HAD DISMISSED THE APPEALS OF THE ASSESSEE AS UNADMITTED AS NO ONE HAD APPEARED TO REPRESENT THE CASE ON BEHALF OF THE ASSESSEE ON THE APPOINTED DATE THOUGH THE NOTICE HAD BEEN SE NT BY REGISTERED POST. 2. IN MISCELLANEOUS APPLICATION THE ASSESSEE HAS SU BMITTED THAT MR. K.N.SHAIKH PARTNER OF THE ASSESSEE FIRM WAS 8 2 YEARS OLD AND WAS ILL. THE TAX MATTERS WERE BEING ATTENDED TO BY SALA LUDDIN SHAIKH SON OF MR. K.N.SHAIKH WHO EXPIRED DURING THE YEAR. THERE AFTER ON INSPECTION OF RECORDS IT WAS NOTICED THAT AN EX PARTE ORDER HA D BEEN PASSED BY 2 THE TRIBUNAL FOR NON APPEARANCE. THE ASSESSEE HAD N OT RECEIVED ANY COMMUNICATION REGARDING THE DATE OF HEARING. ACCORD INGLY IT HAS REQUESTED THAT THE ORDER MAY BE RECALLED SO THAT TH E APPEAL COULD BE DISPOSED OF AFTER HEARING THE ASSESSEE. 3. WE HAVE HEARD BOTH THE PARTIES PERUSED THE REC ORDS AND CONSIDERED THE MATTER CAREFULLY. WE ARE SATISFIED T HAT THERE WAS A REASONABLE CAUSE FOR NON APPEARANCE OF THE ASSESSEE ON THE DATE OF HEARING BEFORE THE TRIBUNAL. WE THEREFORE IN THE INTEREST OF JUSTICE RECALL THE ORDER DATED 3-8-200- OF THE TRIBUNAL AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER WHICH WILL BE HEARD ON 6/7/2 010. THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT AND THERE FORE NO FORMAL NOTICE OF HEARING IS REQUIRED TO BE ISSUED BY THE R EGISTRY. 4. IN THE RESULT MISCELLANEOUS APPLICATION OF THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED ON THIS 19 TH DAY OF APRIL 2010. SD/- SD/- (N.V.VASUDEVAN) (RAJENDRA SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI: 19 TH APRIL 2010. P/-*