RATANCHAND J OSWAL, v. ITO 8(2)(1),

MA 430/MUM/2010 | 2005-2006
Pronouncement Date: 09-09-2010 | Result: Allowed

Appeal Details

RSA Number 43019924 RSA 2010
Assessee PAN AAAPO2411M
Bench Mumbai
Appeal Number MA 430/MUM/2010
Duration Of Justice 2 month(s) 3 day(s)
Appellant RATANCHAND J OSWAL,
Respondent ITO 8(2)(1),
Appeal Type Miscellaneous Application
Pronouncement Date 09-09-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted D
Tribunal Order Date 09-09-2010
Assessment Year 2005-2006
Appeal Filed On 06-07-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH D MUMBAI BEFORE SHRI N.V. VASUDEVAN JUDICIAL MEMBER AND SHRI R.K. PANDA. ACCOUNTANT MEMBER M.A. NO. 430/MUM/2010 ARISING OUT OF I.T.A. NO. 5176/MUM/2009 ASSESSMENT YEAR : 2005-06 MR. RATANCHAND J. OWAL 83/84 SOLITAIRE CENTRAL AVENUE SANTACRUZ (WEST) MUMBAI-400 054 PAN:AAAPO2411M VS. I.T.O. 8(2)(1) MUMBAI APPELLANT RESPONDENT APPELLANT BY : SHRI BEHARILAL RESPONDENT BY : SHRI HARI GOVIND SINGH ORDER DATE OF HEARING: 20.08.2010 DATE OF ORDER: 11.08.2010 PER R.K. PANDA AM: THE ASSESSEE THROUGH THIS MISCELLANEOUS APPLICATIO N (MA) REQUESTS THE TRIBUNAL TO RECALL THE EX-PARTE ORDER PASSED BY IT DISMISSING THE APPEAL OF THE ASSESSEE FOR NON-APPEA RANCE. 2. THE LEARNED COUNSEL FOR THE ASSESSEE REFERRING TO T HE MA SUBMITTED THAT ALTHOUGH THE NOTICE OF HEARING WAS F ORWARDED TO THE CONCERNED CHARTERED ACCOUNTANT HE COULD NOT FO RWARD THE NOTICE ALONG WITH THE CASE PAPERS TO THE LEGAL COUN SEL BECAUSE OF HIS PRE-OCCUPATION WITH CAG AUDIT. THEREFORE NOBO DY APPEARED ON HIS BEHALF ON THE DATE OF HEARING. HE SUBMITTED THAT IN THE INTEREST OF JUSTICE THE MATTER SHOULD BE RECALLED A ND THE APPEAL SHOULD BE HEARD ON MERIT. 3. AFTER HEARING BOTH THE SIDES WE ARE SATISFIED THAT THERE WAS A REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR SUCH M.A. NO. 430/MUM/2010 MR. RATANCHAND J. OSWAL =================== 2 NON-APPEARANCE ON THE DATE OF HEARING. WE THEREFO RE RECALL THE ORDER OF THE TRIBUNAL AND THE APPEAL IS FIXED FOR H EARING ON 15 TH NOVEMBER 2010 WHICH WAS ANNOUNCED IN THE OPEN COUR T. IT WAS ALSO ANNOUNCED THAT NO SEPARATE NOTICE OF HEARI NG SHALL BE SENT TO THEM FOR WHICH BOTH THE PARTIES AGREED. TH E MA FILED BY THE ASSESSEE IS ACCORDINGLY ALLOWED. 4. IN THE RESULT THE MA FILED BY THE ASSESSEE IS ALLO WED. PRONOUNCED IN THE OPEN COURT ON THE DATE OF HEARING ITSELF I.E. 20 TH AUGUST 2010 SSS/D/- SD/- (N.V. VASUDEVAN) JUDICIAL MEMBER SD/- SD/- (R.K. PANDA) ACCOUNTANT MEMBER MUMBAI DATED 9 TH SEPT 2010 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A)-VIII MUMBAI 4. THE CIT-VIII MUMBAI 5. THE DR D BENCH. //TRUE COPY// BY ORDER ASSISTANT REGISTRAR ITAT MUMBAI BENCHES MUMBAI TPRAO