RODERICK SALE, MUMBAI v. DCIT 3(2), MUMBAI

MA 173/MUM/2011 | 2005-2006
Pronouncement Date: 22-07-2011 | Result: Allowed

Appeal Details

RSA Number 17319924 RSA 2011
Assessee PAN ANMPS9760Q
Bench Mumbai
Appeal Number MA 173/MUM/2011
Duration Of Justice 4 month(s) 6 day(s)
Appellant RODERICK SALE, MUMBAI
Respondent DCIT 3(2), MUMBAI
Appeal Type Miscellaneous Application
Pronouncement Date 22-07-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted D
Tribunal Order Date 22-07-2011
Assessment Year 2005-2006
Appeal Filed On 16-03-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: MUMBAI BEFORE SHRI R.S. SYAL ACCOUNTANT MEMBER AND SHRI R.S. PADVEKAR JUDICIAL MEMBER MA NO.173/MUM/2011 ARISING OUT OF ITA NO.1195/M/2010 FOR A.Y. 2005-06 RODERICK SALE C/O. LEX INDE B-HARGOVINDAS BUILDING K DUBASH MARG FORT MUMBAI -400 001 ....... APPLICANT VS DCIT -3(2) AAYAKAR BHAVAN MUMBAI -400 020 ..... RESPONDENT PAN: ANMPS 9760 Q APPLICANT BY: SHALIN S. DIVATIA RESPONDENT BY: SHRI C.G.K. NAIR O R D E R PER R.S. PADVEKAR JM THIS M.A. IS FILED THE BY THE ASSESSEE IN ITA NO.1195/MUM/2010 WITH A PRAYER TO RECALL THE ORDER DISMISSING THE ASSESSEES APPEAL ON 14.2.20011. THE ASSESSEE HAD FILED THE APPEAL BEING ITA NO.1195/MUM/2010 WHICH WAS FIXED FOR HEA RING ON 14.2.2011. AS PER THE RECORD IT WAS NOTICED THAT THE ASSESSEE WAS SERVED WITH THE NOTICE BUT NONE REMAINED PRESENT ON THE DATE OF HEARING. THEREFORE THE BENCH CAME TO THE CONCLUSI ON THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEA L AND HENCE THE APPEAL WAS DISMISSED. 2. WE HAVE HEARD THE PARTIES AND PERUSED THE REASON S GIVEN BY THE ASSESSEE FOR HIS NON-APPEARANCE. THE M.A. IS ALSO SUPPORTED BY DULY MA 173/MUM/2011 RODERICK SALE 2 SWORN IN AFFIDAVIT. IN OUR OPINION THERE WAS A RE ASONABLE CAUSE FOR NON-ATTENDANCE OF THE ASSESSEE ON THE DATE OF HEARI NG AND HENCE IN THE INTEREST OF JUSTICE WE RECALL THE ORDER IN ITA NO.1195/M/2010 DATED 14.02.2011 AND RESTORE THE APPEAL FOR HEARING ON MERIT. THE APPEAL IS FIXED FOR HEARING ON MERIT ON 9 TH AUGUST 2011. NO SEPARATE NOTICE OF HEARING WILL BE GIVEN TO BOTH THE PARTIES . 3. IN THE RESULT M.A. IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS DAY OF 2 2ND JULY 2011. SD/- SD/- ( R.S. SYAL ) ACCOUNTANT MEMBER ( R.S. PADVEKAR ) JUDICIAL MEMBER MUMBAI DATE: 22ND JULY 2011 COPY TO:- 1) THE APPELLANT. 2) THE RESPONDENT. 3) THE CIT (A)III MUMBAI. 4) THE CIT-3 MUMBAI. 5) THE D.R. D. BENCH MUMBAI. BY ORDER / / TRUE COPY / / ASSTT. REGISTRAR I.T.A.T. MUMBAI *CHAVAN MA 173/MUM/2011 RODERICK SALE 3 SR.N. EPISODE OF AN ORDER DATE INITIALS CONCERNED 1 DRAFT DICTATED ON 15.07.2011 SR.PS 2 DRAFT PLACED BEFORE AUTHOR 19.07.2011 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