MANGAL SINGH RATHOD, v. JCIT RG 25(2),

MA 385/MUM/2011 | 2007-2008
Pronouncement Date: 13-09-2011 | Result: Allowed

Appeal Details

RSA Number 38519924 RSA 2011
Assessee PAN AAIPR6967M
Bench Mumbai
Appeal Number MA 385/MUM/2011
Duration Of Justice 2 month(s) 1 day(s)
Appellant MANGAL SINGH RATHOD,
Respondent JCIT RG 25(2),
Appeal Type Miscellaneous Application
Pronouncement Date 13-09-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted B
Tribunal Order Date 13-09-2011
Assessment Year 2007-2008
Appeal Filed On 12-07-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH B MUMBAI BEFORE SHRI R.S. SYAL(AM) & VIJAY PAL RAO (JM) M.A.NO. 385/MUM/2011 (ARISING OUT OF I.T.A. NO.3718/MUM/2010) (A.Y. 2007-08) SHRI MANGALSINGH M.RATHORE 502 SUSHILA APT. DEVIDAS ROAD EXT. BORIVLI (W) MUMBAI-92. PAN: AAIPR6967M VS. ASST.COMMR. OF INCOME-TAX CIR. 6(3) AAYKAR BHAVAN M.K. ROAD MUMBAI-400 020. APPLICANT RESPONDENT APPLICANT BY SHRI P. NARAYANAN. RESPONDENT BY SHRI SAN TAM BOSE. DATE OF HEARING : 09-09-2011 DATE OF PRONOUNCEMENT : 09-09-2011 O R D E R PER R.S. SYAL AM: BY THIS MISC. APPLICATION THE ASSESSEE HAS SOUGHT RECALLING OF THE ORDER OF THE TRIBUNAL DATED 27-05-2011 IN ITA NO.3718/MUM/20 10 THROUGH WHICH THE ASSESSEES APPEAL WAS DISMISSED IN LIMINE FOR NON-P ROSECUTION BY APPLYING THE RATIO LAID DOWN BY THE ITAT DELHI BENCH IN THE CA SE OF CIT VS. MULTIPLAN (P) LTD. (1991) 38 ITD 320. 2. THE LD. AR FOR THE ASSESSEE THROUGH AFFIDAVIT HAS NARRATED THE REASONS FOR THE NON-APPEARANCE AT THE HEARING OF THE APPEAL ON VARIOUS DATES BEFORE THE TRIBUNAL VIDE HIS MISC. APPLICATION. SINCE EFFECTIV E OPPORTUNITY OF HEARING HAS 2 BEEN DENIED HE PLEADED THAT THE SAID ORDER OF THE TRIBUNAL DATED 27-05-2011 MAY BE RECALLED. 3. NO SERIOUS OBJECTION WAS TAKEN BY THE LD. D.R. 4. AFTER CONSIDERING THE RIVAL SUBMISSIONS WE ARE SATISFIED THAT THE ASSESSEE HAD REASONABLE CAUSE FOR NON-APPEARANCE. SINCE EFF ECTIVE OPPORTUNITY OF HEARING HAS BEEN DENIED THEREFORE WE RECALL OUR ORDER IN ITA NO.3718/MUM/2010. REGISTRY IS DIRECTED TO FIX THE HEARING ON 17-10-2011 AND THERE IS NO NEED TO SEND SEPARATE NOTICE TO THE ASSESSEE AS THE DATE OF HEARING HAS BEEN NOTED BY THE LD. AR AND HE HAS WAIVED THE RIGHT TO SEPARATE NOTICE. 5. IN THE RESULT THE MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 09 TH DAY OF SEPTEMBER 2011. SD/- SD/- (VIJAY PAL RAO) (R.S. SYAL) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI: 09 TH SEPTEMBER 2011. COPY TO : 1. ASSESSEE. 2.DEPARTMENT. 3 CIT(A)-35 MUMBAI. 4 CIT-25 MUMBAI. 5.DR B BENCH MUMBAI. 6. GUARD FILE. (TRUE COPY) BY ORDER NG: ASST.REGISTRAR ITAT MUMBAI. 3 DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 09-09-2011 SR.PS/ 2 DRAFT PLACED BEFORE AUTHOR 09-09-2011 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 09-09-2011 SR.PS/ 6. KEPT FOR PRONOUNCEMENT ON 09-09-2011 SR.PS/ 7. FILE SENT TO THE BENCH CLERK 13-09-2011 SR.PS/ 8 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9 DATE ON WHICH FILE GOES TO AR 10 DATE OF DISPATCH OF ORDER *