DIVYA TOLANI, v. ITO WD 1,

MA 401/MUM/2010 | 2000-2001
Pronouncement Date: 20-08-2010 | Result: Allowed

Appeal Details

RSA Number 40119924 RSA 2010
Assessee PAN ADRPT4231A
Bench Mumbai
Appeal Number MA 401/MUM/2010
Duration Of Justice 1 month(s) 29 day(s)
Appellant DIVYA TOLANI,
Respondent ITO WD 1,
Appeal Type Miscellaneous Application
Pronouncement Date 20-08-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted SMC
Tribunal Order Date 20-08-2010
Assessment Year 2000-2001
Appeal Filed On 21-06-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH MUMBAI BEFORE SHRI R.K. PANDA ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN JUDICIAL MEMBER M.A. NO. 401/MUM/2010 ARSING OUT OF I.T.A. NO. 6361/MUM/2009 (ASSESSMENT YEAR 2000-01) SMT. DIVYA TOLANI FLAT NO. 201 AMIT APARTMENT GOAL MAIDAN ULHASNAGAR-421 001 PAN: ADRPT4231A VS. I.T.O. WARD 2(1) 2 ND FLOOR RANI MANSION MURBAD ROAD KALYAN (W) APPELLANT RESPONDENT APPELLANT BY: MS. GEETAA J. GUWALANII RESPONDENT BY: MR. J.M. YADAV O R D E R DATE OF HEARING: 20.08.2010 DATE OF ORDER: 20.08.2010 PER R.K. PANDA: THE ASSESSEE THROUGH THIS MISCELLANEOUS APPLICATION (MA) REQUESTS THE TRIBUNAL TO RECALL THE EX-PARTE ORDER PASSED BY IT DISMISSING THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION. 2. THE LEARNED COUNSEL FOR THE ASSESSEE REFERRING TO T HE AFFIDAVIT AND THE MA SUBMITTED THAT DUE TO AN ACCIDENT THE HUSBAN D OF THE ASSESSEE WAS HOSPITALISED AND THE ASSESSEE WAS ATTENDING HIM FOR WHICH THE ASSESSEE COULD NOT RECEIVE THE NOTICE WHICH WAS SERVED BY TH E POSTAL AUTHORITIES ON HER NEIGHBOUR. THE ASSESSEE RECEIVED THE NOTICE FR OM HER NEIGHBOUR AFTER HER RETURN FROM NASHIK WHICH WAS UNFORTUNATELY AFTE R THE DATE OF HEARING. THE LEARNED COUNSEL FOR THE ASSESSEE ALSO FILED THE MEDICAL CERTIFICATES FROM A REGISTERED DOCTOR REGARDING THE ILLNESS OF T HE HUSBAND OF THE ASSESSEE. SHE SUBMITTED THAT THE ASSESSEE IS VERY MUCH INTERESTED IN PROSECUTING THE APPEAL FILED BY HER. SHE SUBMITTED THAT IN THE INTEREST OF M.A. NO. 401/MUM/2010 SMT. DIVYA TOLANI ================= 2 JUSTICE THE EX-PARTE ORDER OF THE TRIBUNAL SHOULD B E RECALLED AND THE ASSESSEE BE GIVEN AN OPPORTUNITY TO ARGUE HER CASE ON MERIT. 3. AFTER HEARING BOTH THE SIDES WE ARE SATISFIED THAT THERE WAS A REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR SU CH NON-APPEARANCE ON THE APPOINTED DATE. WE THEREFORE RECALL THE ORDE R OF THE TRIBUNAL AND THE APPEAL IS FIXED FOR HEARING ON 7 TH SEPTEMBER 2010 WHICH WAS ANNOUNCED IN THE OPEN COURT. IT WAS ALSO ANNOUNCED THAT NO S EPARATE NOTICE OF HEARING SHALL BE SENT TO WHICH BOTH THE PARTIES AGR EED. ACCORDINGLY THE MA FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ITSELF I.E. ON 20 TH AUGUST 2010. SD/- (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER SD/- (R.K. PANDA) ACCOUNTANT MEMBER MUMBAI DATED 20 TH AUGUST 2010 COPY TO: (1) THE APPELLANT (2) THE RESPONDENT (3) THE CIT(A)-II MUMBAI (4) THE CIT-III MUMBAI (5) THE DR SMC BENCH ITAT MUMBAI. //TRUE COPY// BY ORDER ASSISTANT REGISTRAR ITAT MUMBAI BENCHES MUMBAI TPRAO