SHEPHALI A. RUIA, v. ITO WD 22(3)(4),

MA 449/MUM/2010 | 2004-2005
Pronouncement Date: 20-08-2010 | Result: Allowed

Appeal Details

RSA Number 44919924 RSA 2010
Assessee PAN AAAPR5863L
Bench Mumbai
Appeal Number MA 449/MUM/2010
Duration Of Justice 1 month(s) 8 day(s)
Appellant SHEPHALI A. RUIA,
Respondent ITO WD 22(3)(4),
Appeal Type Miscellaneous Application
Pronouncement Date 20-08-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted J
Tribunal Order Date 20-08-2010
Assessment Year 2004-2005
Appeal Filed On 12-07-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL J BENCH MUMBAI BEFORE SHRI D.K. AGARWAL JM & SHRI R.K. PANDA AM M.A. NO. 449/MUM/2010 ARSING OUT OF I.T.A. NO. 534/MUM/2008 (ASSESSMENT YEAR 2004-05) MRS. SHEPHALI A. RUIA 901 MAKER CHAMBER V NARIMAN POINT MUMBAI-400 021 PAN: AAAPR5863L VS. I.T.O. WD. 22(3)-4 AAYAKAR BHAVAN MUMBAI-400 020 APPELLANT RESPONDENT APPELLANT BY: MR. P.R. TOPRANI RESPONDENT BY: MR. SUMEET KUMAR O R D E R DATE OF HEARING: 20.08.2010 DATE OF ORDER: 20.08.2010 PER R.K. PANDA AM: 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-APPEA RANCE. 2. THE LEARNED COUNSEL FOR THE ASSESSEE REFERRING TO T HE MA AS WELL AS THE AFFIDAVIT EXPLAINED THE REASONS FOR THE NON-APPEARANCE ON THE DATE OF HEARING. HE SUBMITTED THAT WHEN THE EARLIER MISCELLANEOUS APPLICATION WAS RECALLED THE NEXT DAT E OF HEARING WAS ANNOUNCED IN THE OPEN COURT AS 20 TH MAY 2010. HOWEVER HE HAS NOTED THE SAME INADVERTENTLY AS 28 TH MAY 2010 FOR WHICH THE CASE REMAINED UNATTENDED. HE SUBMITTED THAT ON ACCOUNT OF LAPSE ON HIS PART THE ASSESSEE SHOULD NOT SUFFER. HE ACCORDINGL Y SUBMITTED THAT IN THE INTEREST OF JUSTICE AN OPPORTUNITY MAY BE GR ANTED TO THE ASSESSEE TO REPRESENT HER CASE ON MERIT. 3. WE HAVE CONSIDERED THE SUBMISSIONS MADE BY THE ASSE SSEE AND HEARD THE LEARNED DR. AFTER GOING THROUGH THE MA FILED BY THE M.A. NO. 449/MUM/2010 MRS. SHEPHALI A RUIA ================== 2 ASSESSEE AND THE CONTENTS OF THE AFFIDAVIT WE ARE SATISFIED THAT THERE WAS A REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR WHICH THE LD. COUNSEL COULD NOT ATTEND ON THE DATE OF HEARING. W E THEREFORE RECALL THE ORDER OF THE TRIBUNAL AND THE DATE FIXED FOR HEARING IS 14 TH OCTOBER 2010 WHICH WAS ANNOUNCED IN THE OPEN COURT . IT WAS ALSO ANNOUNCED THAT NO SEPARATE NOTICE OF HEARING SHALL BE SENT TO WHICH BOTH THE PARTIES AGREED. 4. IN THE RESULT THE MA FILED BY THE ASSESSEE IS ALLO WED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ITSELF I.E. ON 20 TH AUGUST 2010. SD/- (D.K. AGARWAL) 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)-III MUMBAI (4) THE CIT-III MUMBAI (5) THE DR J BENCH ITAT MUMBAI. //TRUE COPY// BY ORDER ASSISTANT REGISTRAR ITAT MUMBAI BENCHES MUMBAI TPRAO