FAISAL ABBAS, v. DCIT CIR 2,

MA 329/MUM/2011 | 2002-2003
Pronouncement Date: 23-09-2011 | Result: Allowed

Appeal Details

RSA Number 32919924 RSA 2011
Bench Mumbai
Appeal Number MA 329/MUM/2011
Duration Of Justice 3 month(s) 13 day(s)
Appellant FAISAL ABBAS,
Respondent DCIT CIR 2,
Appeal Type Miscellaneous Application
Pronouncement Date 23-09-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted F
Tribunal Order Date 23-09-2011
Assessment Year 2002-2003
Appeal Filed On 10-06-2011
Judgment Text
1 MA N O.329 & 330/M/2011 SHRI FAISAL ABBAS 1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES F BEFORE SHRI R.V. EASWAR HONBLE PRESIDENT AND SHRI R.K. PANDA A.M. M.A. NO. 329/MUM/2011 ARISING OUT OF ITA NO. 3485/MUM/2010 ASSESSMENT YEAR 2002-03 M.A. NO. 330/MUM/2011 ARISING OUT OF ITA NO. 3487/MUM/2010 ASSESSMENT YEAR 2002-03 SHRI FAISAL ABBAS 405 VENUS APARTMENTS 4 TH FLOOR NORTH MAIN ROAD KOREGAON PARK PUNE 411 001. PAN ACPPA 61466 VS. D CIT CENTRAL CIRCLE 2 MUMBAI. APPLICANT RESPONDENT APPLICANT BY SHRI K. GOPAL RESPONDENT BY SHRI P.K.B. MENON DATE OF HEARING 23 . 9 .2011 DATE OF PRONOUNCEMENT 23.9.2011 PER R.K. PANDA A.M. THE ASSESSEE THROUGH THESE MISC. APPLICATIONS REQU ESTS THE TRIBUNAL TO RECALL THE EX PARTE ORDER PASSED BY IT IN ITA NO. 3 485/M/2010 & 3487/M/2010 FOR THE A.YS. 2002-03 & 2007-08 ORDER DTD. 2.5.2011 FOR NON-APPEARANCE ON THE DATE OF HEARING. 2. THE LEARNED COUNSEL FOR THE ASSESSEE REFERRING T O THE MISC. APPLICATIONS AND THE AFFIDAVIT FILED BY THE ASSESSEE SUBMITTED T HAT DUE TO NON-RECEIPT OF NOTICE OF HEARING FROM THE TRIBUNAL THE LD. COUNSE L FOR THE ASSESSEE COULD NOT APPEAR BEFORE THE TRIBUNAL ON THE DATE OF HEARING. HE SUBMITTED THAT THERE IS NO CHANGE IN THE ADDRESS FURNISHED IN THE APPEAL ME MO IN FORM NO. 36. 2 MA N O.329 & 330/M/2011 SHRI FAISAL ABBAS 2 THEREFORE THE ASSESSEE DOES NOT KNOW AS TO HOW THE NOTICE SENT BY THE TRIBUNAL THROUGH RPAD WAS RETURNED UN-SERVED BY THE POSTAL AUTHORITIES. HE SUBMITTED THAT IN THE INTERESTS OF JUSTICE THE MAT TER SHOULD BE RECALLED AND THE ASSESSEE SHOULD BE GIVEN AN OPPORTUNITY TO REPRESEN T ITS CASE. 3. AFTER HEARING BOTH THE SIDES AND AFTER GOING THR OUGH THE CONTENTS OF THE MISC. APPLICATIONS AND AFFIDAVIT FILED BY THE ASSES SEE WE ARE SATISFIED THAT THERE WAS A REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR SUCH NON-APPEARANCE ON THE DATE OF HEARING. WE THEREFORE RECALL THE ORDER PASSED BY THE TRIBUNAL AND BOTH THESE APPEALS ARE FIXED FOR HEARING ON 20 TH OCTOBER 2011 WHICH WAS ANNOUNCED IN THE OPEN COURT. IT WAS ALSO ANNOUNCED IN THE OPEN COURT THAT NO SEPARATE NOTICE OF HEARING WILL BE SENT TO WHICH BO TH THE PARTIES AGREED. 4. IN THE RESULT THE MISC. APPLICATIONS FILED BY T HE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING IE. ON 23.9.2011. SD/- SD/- (R.V. EASWAR) ( R.K. PANDA) PRESIDENT ACCOUNTANT ME MBER MUMBAI DATED 23.9.2011. RK COPY TOTHE APPELLANT 1. THE RESPONDENT 2. THE CIT(A) - CONCERNED MUMBAI 3. THE CIT CONCERNED MUMBAI 4. THE DR BENCH A 5. MASTER FILE TRUE COPY// BY ORDER DY/ASSTT. REGISTRAR ITAT MUMBAI 3 MA N O.329 & 330/M/2011 SHRI FAISAL ABBAS 3 DATE INITIALS 1. DRAFT DICTATED 23..9.11 SR.P.S./P.S. 2. DRAFT PLACED BEFORE AUTHOR 23..9.11 SR.P.S./P.S. 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER. - J.M./A.M. 4.DRAFT DISCUSSED/ APPROVED BY SECOND MEMBER. J.M./A.M. 5. APPROVED DRAFT COMES TO THE SR.P.S./P.S. SR.P.S./P.S. 6. KEPT FOR PRONOUNCEMENT ON SR.P.S./P.S. 7. FILE SENT TO THE BENCH CLERK SR.P.S./P.S. 8. DATE OF WHICH FILE GOES TO THE HEAD CLERK. 9. DATE OF DISPATCH OF ORDER. 4 MA N O.329 & 330/M/2011 SHRI FAISAL ABBAS 4