CHETAN M. TANNA, v. ITO WD 20(1)(2),

MA 516/MUM/2010 | 2004-2005
Pronouncement Date: 28-01-2011 | Result: Dismissed

Appeal Details

RSA Number 51619924 RSA 2010
Assessee PAN AADPT3562F
Bench Mumbai
Appeal Number MA 516/MUM/2010
Duration Of Justice 5 month(s) 10 day(s)
Appellant CHETAN M. TANNA,
Respondent ITO WD 20(1)(2),
Appeal Type Miscellaneous Application
Pronouncement Date 28-01-2011
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted C
Tribunal Order Date 28-01-2011
Assessment Year 2004-2005
Appeal Filed On 17-08-2010
Judgment Text
M.A.NO.516/MUM/2010 (ARISING OUT OF I.T.A NO.2704/MUM/2009 1 IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH MUMBAI. [ CORAM: D.K.AGARWAL JM AND PRAMOD KUMAR AM ] M.A.NO.516/MUM/2010 (ARISING OUT OF I.T.A NO.2704/MUM/2009) ASSESSMENT YEAR: 2004-05 CHETAN M.TANNA .. APPELLANT 60/66 BABU GENU ROAD KALBADEVI MUMBAI-400 002 PA NO.AADPT 3562 F VS INCOME TAX OFFICER WARD 20(1)(2) . RESPONDEN T MUMBAI. APPEARANCES: ANIL THAKRAR FOR THE APPELLANT HARI GOVIND SINGH FOR THE RESPONDENT O R D E R PER PRAMOD KUMAR: 1. BY WAY OF THIS MISCELLANEOUS APPLICATION THE ASSESSEE HAS R EQUESTED FOR RECALLING THE ORDER DATED 25.6.2010 IN ITA NO.2704/M/2009 FOR THE ASSESSMENT YEAR 2004-05 WHICH WAS DISMISSED EXPARTE FOR WANT OF PROSECUTION . 2. IN THE MISCELLANEOUS APPLICATION IT IS STATED T HAT THE REASON FOR NON-ATTENDANCE WAS DUE TO NON RECEIPT OF NOTICE. IN SUPPORT OF THI S AN AFFIDAVIT SWORN BY THE ASSESSEE MR CHETAN TANNA IS FILED AND PLACED ON RECORD. M.A.NO.516/MUM/2010 (ARISING OUT OF I.T.A NO.2704/MUM/2009 2 3. HAVING HEARD BOTH THE PARTIES AND ON GOING THROU GH THE DETAILED REASONS STATED IN THE MISCELLANEOUS PETITION WE ARE CONVINCED THAT T HE ASSESSEE WAS PREVENTED BY SUFFICIENT REASONS IN NOT APPEARING BEFORE THE TRIB UNAL TO PROSECUTE THE APPEAL. IN THE CIRCUMSTANCES IT IS ONLY JUST AND PROPER TO CALL B ACK THE FILE AND DECIDE THE APPEAL AFRESH IN ACCORDANCE WITH LAW. THEREFORE WE RECALL THE O RDER OF THE TRIBUNAL DATED 25.6.2010 IN ITA NO. 2704/M/2009. THE APPEAL IS RESTORED ON THE ROLLS OF THE TRIBUNAL ON 14.3.2011 AND PARTIES ARE INFORMED IN THE OPEN COURT. NO FRE SH NOTICE WILL BE ISSUED. 4. IN THE RESULT THE M.A. IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 28 TH JANUARY 2011 SD/- (D.K.AGARWAL ) (JUDICIAL MEMBER) SD/- (PRAMOD KUMAR) (ACCOUNTANT MEMBER) MUMBAI DATED 28 TH JANUARY 2011 PARIDA COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. COMMISSIONER OF INCOME TAX (APPEALS) XX MUMBAI 4. COMMISSIONER OF INCOME TAX 20 MUMBAI 5. DEPARTMENTAL REPRESENTATIVE BENCH C MUMBAI //TRUE COPY// BY ORDER ASSTT. REGISTRAR ITAT MUMBAI M.A.NO.516/MUM/2010 (ARISING OUT OF I.T.A NO.2704/MUM/2009 3