PIYUSH C.MEHTA, v. ACIT 25(3),

MA 568/MUM/2010 | 2005-2006
Pronouncement Date: 07-01-2011 | Result: Allowed

Appeal Details

RSA Number 56819924 RSA 2010
Assessee PAN AAACP6771C
Bench Mumbai
Appeal Number MA 568/MUM/2010
Duration Of Justice 3 month(s) 14 day(s)
Appellant PIYUSH C.MEHTA,
Respondent ACIT 25(3),
Appeal Type Miscellaneous Application
Pronouncement Date 07-01-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted C
Tribunal Order Date 07-01-2011
Assessment Year 2005-2006
Appeal Filed On 23-09-2010
Judgment Text
1 MA 568/M/2010 SHRI PIYUSG C. MEHTA IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES C BEFORE SHRI P.M. JAGTAP A.M. AND SHRI R.S. PADVEKA R JM MISC. APPLICATION NO. 568/MUM/2010 ARISING OUT OF ITA NO. 1321/MUM/2009 ASSESSMENT YEAR 2005-06 SHRI PIYUSH C. MEHTA SHANTIVAN 1 SHIOP NO. 1 RAHEJA TOWNSHIP MALAD (EAST) MUMBAI -400 097. PAN AAACP 6771C VS. ACIT- 25(3) BANDRA-KURLA COMPLEX BANDRA (EAST) MUMBAI 400 051. APPLICANT RESPONDENT APPLICANT BY SHRI PRAKASH K. JOT WANI RESPONDENT BY SHRI A.K. NAYAK ORDER PER P.M. JAGTAP A.M. BY THIS MISC. APPLICATION THE ASSESSEE IS SEEKING RECALL OF THE TRIBUNALS ORDER DATED 22 ND DECEMBER 2009 PASSED EX PARTE IN ITA NO. 1321/MUM /2009 ON THE GROUND THAT NOTICE OF THE HEARING FIXED ON 16.12.09 WAS NO T RECEIVED BY HIM AS THE SAME WAS SENT TO THE OLD ADDRESS DESPITE THE FACT THAT THE NEW AD DRESS WAS DULY INTIMATED TO THE REGISTRY BY LETTER DTD 17 3 2009. SINCE THIS AVERMENT MADE BY THE ASSESSEE IS DULY SUPPORTED BY THE COPY OF LETTER DATED 17.3.09 INTIMATING CHANGE OF ADDRESS WHICH HAS BEEN DULY ACKNOWLEDGED BY THE REGISTRY AS WELL AS AN AFFIDAVI T FILED BY THE ASSESSEE AFFIRMING THEREIN ALL THE RELEVANT FACTS ON OATH WE ARE SATI SFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON-APPEARANCE ON THE PART OF THE ASSESSEE AT T HE TIME OF HEARING OF THIS APPEAL FIXED ON 16.12.2009. WE THEREFORE RECALL THE ORDER OF THE TRIBUNAL DATED 22 ND DECEMBER 2009 (SUPRA) PASSED EX PARTE KEEPING IN VIEW THE PROVISO TO RULE 24 OF APPELLATE TRIBUNAL 2 MA 568/M/2010 SHRI PIYUSG C. MEHTA RULES 1963 AND RESTORE THE APPEAL OF THE ASSESSEE AT ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAME FOR FRESH HEARING ON 21.02.2011 AS PRONOUNCED IN THE OPEN COURT AND TAKEN NOTE OF BY THE REPRESENTATIVES OF BOTH TH E SIDES. 2. IN THE RESULT THE MISC. APPLICATION FIELD BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN ON 7 TH JANUARY 2011. SD/- SD/- (R.S. PADVEKAR) (P.M. JAGTAP) JUDICIAL MEMBER ACCO UNTANT MEMBER MUMBAI DATED 7 TH JANUARY 2011. RK COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) -4 MUMBAI 4. THE CIT- IV MUMBAI 5. THE DR BENCH C 6. MASTER FILE // TUE COPY// BY ORDER DY/ASSTT. REGISTRAR ITAT MUMBAI 3 MA 568/M/2010 SHRI PIYUSG C. MEHTA DATE INITIALS 1 DRAFT DICTATED ON 7.1.11 SR. PS 2 DRAFT PLACED BEFORE THE AUTHOR 7.1.11 SR. PS 3 DRAFT PLACED BEFORE THE SECOND MEMBER 4 APPROVED DRAFT COMES TO THE SR. PS SR. PS 5 KEPT FOR PRONOUNCEMENT ON SR. PS 6 FILE SENT TO THE BENCH CLERK SR. PS 7 DATE ON WHICH FILE GOES TO THE HEAD CLERK 8 DATE ON WHICH FILE GOES TO THE AR 9 DATE OF DISPATCH OF ORDER