HARENDRA D. SHAH, v. DCIT CC 38,

MA 198/MUM/2010 | 2006-2007
Pronouncement Date: 14-05-2010 | Result: Allowed

Appeal Details

RSA Number 19819924 RSA 2010
Assessee PAN AAFPS1912G
Bench Mumbai
Appeal Number MA 198/MUM/2010
Duration Of Justice 1 month(s) 19 day(s)
Appellant HARENDRA D. SHAH,
Respondent DCIT CC 38,
Appeal Type Miscellaneous Application
Pronouncement Date 14-05-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted H
Tribunal Order Date 14-05-2010
Assessment Year 2006-2007
Appeal Filed On 25-03-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH H MUMBAI BEFORE SHRI R.S. SYAL (AM) AND SMT. ASHA VIJAYARA GHAVAN (JM) M.A. NO. 198/MUM/2010 (ARISING OUT OF ITA NO. 2429/MUM/2009) ASSESSMENT YEAR-2006-2007 HARENDRA D. SHAH 60-B DOLAT EAST WEST ROAD NO. 2 JPVD SCHEME VILE PAREL (W) MUMBAI-400 049 PA NO.AAFPS1912G VS. THE DCIT C.C. 38 AAYAKAR BHAVAN MUMBAI. (APPELLANT) (RESPONDENT) APPELLANT BY: VIJAY MEHTA RESPONDENT BY: SHRI KESHAV SAXENA O R D E R PER SMT. ASHA VIJAYARAGHAVAN (JM) BY THIS MISCELLANEOUS APPLICATION THE ASSESSEE SEE KS TO RECALL THE ORDER OF THE TRIBUNAL PASSED ON 12 TH JANUARY 2010. THE ASSESSEE HAS SUBMITTED AN AFFIDAVIT REGARDING NON ATTENDANCE WHI CH IS AS UNDER: ` 1 I STATE THAT AS PER THE PRACTICE AS AND WHEN NOT ICES OR SOME COMMUNICATIONS ARE RECEIVED FROM THE DEPARTMEN T AND/OR THE HONBLE TRIBUNAL AFTER TAKING NOTE OF THE SAME THEY WERE TO BE TRANSMITTED TO THE CHARTERED ACCOUNTANT FOR REPRESENTATION UNDER INTIMATION TO T HE DIRECTORS. I STATE THAT I HAD RECEIVED THE NOTICE ISSUED BY THE HONBLE TRIBUNAL TO SHRI HARENDRA D. SHAH IN RESPECT OF ITA NO. 2429/M/09 FIXING THE DATE OF HEA RING AS 7.1.2010. I FURTHER STATE THAT EARLIER TO THAT I HAD AN OPPORTUNITY TO PERUSE THE STANDING INSTRUCTIONS OF THE HONBLE PRESIDENT BLOCKING APPEALS INVOLVING S. 14A M.A. NO.198 /M/10 2 ISSUE TILL JANUARY 2010 OR THE DISPOSAL OF A SIMIL AR MATTER BY THE HONBLE JURISDICTIONAL HIGH COURT. 2. I STATE THAT IN VIEW OF THE STANDING INSTRUCTION S ISSUED BY THE HONBLE PRESIDENT I HONESTLY BELIEVED THAT THE HEARING FIXED ON 7.1.2010 WOULD NOT TAKE PLACE. I FURTHER STATE THAT IT WAS FOR THIS REASON THAT THE NOTICE RECEIVED FROM THE HONBLE TRIBUNAL WAS NOT FORWARDE D TO THE COUNSEL AND WHICH HAS RESULTED IN NON REPRESENTATION ON THE DATE OF HEARING. 2. WE FIND THAT THE REASON FOR NON APPEARANCE GIVEN BY THE ASSESSEE IS DUE TO NOT PROPERLY UNDERSTANDING THE INSTRUCTI ON WITH RESPECT TO BLOCKING OF APPEAL EVEN IT IS TO BE BLOCKED THE C OUNSEL HAS TO REPRESENT THE CASE BEFORE THE BENCH. HOWEVER IN OUR OPINION ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO REPR ESENT HIS CASE. ACCORDINGLY WE RECALL OUR TRIBUNALS ORDER DT. 12 TH JANUARY 2010 AND DIRECT THE REGISTRY TO FIX THIS APPEAL FOR FRESH HE ARING ON 22.7.2010. SINCE THE DATE WAS ANNOUNCED IN THE COURT NO FORMA L NOTICE WILL BE ISSUED TO THE PARTIES FOR THE HEARING OF THIS APPEA L ON 22.7.2010. 3. IN THE RESULT THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 14 TH DAY OF MAY 2010 SD/- SD/- (R.S. SYAL ) (ASHA VIJAYARAGHAVAN) ACCOUNTANT MEMBER JUD ICIAL MEMBER MUMBAI DATED 14 TH MAY 2010 RJ M.A. NO.198 /M/10 3 COPY TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT-CONCERNED 4. THE CIT(A)-CONCERNED 5. THE DR H BENCH TRUE COPY BY ORDER ASSTT. REGISTRAR I.T.A.T MUMBAI M.A. NO.198 /M/10 4 DATE INITIALS 1 DRAFT DICTATED ON: 7.5.2010 SR. PS/PS 2. DRAFT PLACED BEFORE AUTHOR: 7.5.2010 ______ SR. PS/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: _________ ______