MAHESH SOMAIYA, v. ACIT 14(1),

MA 348/MUM/2010 | 2004-2005
Pronouncement Date: 17-09-2010 | Result: Allowed

Appeal Details

RSA Number 34819924 RSA 2010
Assessee PAN ACCPS5145L
Bench Mumbai
Appeal Number MA 348/MUM/2010
Duration Of Justice 3 month(s) 16 day(s)
Appellant MAHESH SOMAIYA,
Respondent ACIT 14(1),
Appeal Type Miscellaneous Application
Pronouncement Date 17-09-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted B
Tribunal Order Date 17-09-2010
Date Of Final Hearing 17-09-2010
Next Hearing Date 17-09-2010
Assessment Year 2004-2005
Appeal Filed On 01-06-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH B MUMBAI BEFORE SHRI D.K. AGARWAL (J.M.) & SHRI R K PANDA (A.M.) M.A NO. 348/MUM/2010 ARISING OUT OF ITA NO.6230/MUM/2007 (ASSESSMENT YEAR : 2004-2005) MAHESH SOMAIYA C/O. BIPIN JEWELLERY 128 TRIMURTI MARKET ZAVERI BAZAR MUMBAI 400 002. PAN : ACCPS5145L A.C.I.T.14(1) MUMBAI. (APPELLANT) VS. (RESPONDENT) APPELLANT BY : SHRI SASHI TULSIYAN (AR) RESPONDENT BY : SHRI JITENDRA YADAV (DR) O R D E R PER R K PANDA A.M. THE ASSESSEE THROUGH THIS MISCELLANEOUS APPLICATI ON REQUESTS THE TRIBUNAL TO RECALL THE ORDER PASSED BY IT DISMISSIN G THE APPEAL OF THE ASSESSEE FOR NON APPEARANCE ON THE DATE OF HEARING. 2 THE LEARNED COUNSEL FOR THE ASSESSEE REFERRING TO THE MISCELLANEOUS APPLICATION AND THE AFFIDAVIT FILED BY THE ASSESSEE SUBMITTED THAT THE NOTICE OF HEARING SENT BY THE TRIBUNAL WAS NOT RECEIVED FO R WHICH NOBODY APPEARED BEFORE THE TRIBUNAL ON THE DATE OF HEARING. HE SU BMITTED THAT IN THE INTEREST OF JUSTICE THE MATTER SHOULD BE RECALLED A ND THE ASSESSEE BE GIVEN AN OPPORTUNITY TO ARGUE THE CASE ON MERIT. 3. AFTER HEARING BOTH THE SIDES WE ARE SATISFIED T HAT THERE WAS A REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR SU CH NON APPEARANCE ON THE DATE OF HEARING. WE THEREFORE RECALL THE ORD ER OF THE TRIBUNAL AND THE DATE OF HEARING OF THE APPEAL IS FIXED ON 08.11.201 0 WHICH WAS ANNOUNCED IN THE OPEN COURT. IT WAS ALSO ANNOUNCED THAT NO S EPARATE NOTICE OF HEARING M.A NO. 324/MUM/2010 2 SHALL BE SENT TO WHICH BOTH THE PARTIES AGREED. THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ACCORDINGLY AL LOWED. 5 IN THE RESULT THE MISCELLANEOUS APPLICATION FILE D BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING I.E. ON17 TH DAY OF SEPTEMBER 2010. SD/- (D.K. AGARWAL) JUDICIAL MEMBER SD/- (R.K. PANDA) ACCOUNTANT MEMBER MUMBAI DATED 17.09.2010 JANHAVI COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. COMMISSIONER OF INCOME TAX (APPEALS)- MUM BAI 4. COMMISSIONER OF INCOME TAX CITY- MUMBAI 5. DEPARTMENTAL REPRESENTATIVE BENCH MUMBAI //TRUE COPY// BY ORDER ASSTT. REGISTRAR ITAT MUMBAI