REKHA R. JAIN, v. ADDL CIT RG 19(1),

MA 665/MUM/2010 | 2006-2007
Pronouncement Date: 25-03-2011 | Result: Allowed

Appeal Details

RSA Number 66519924 RSA 2010
Assessee PAN ADFPJ9964J
Bench Mumbai
Appeal Number MA 665/MUM/2010
Duration Of Justice 4 month(s) 13 day(s)
Appellant REKHA R. JAIN,
Respondent ADDL CIT RG 19(1),
Appeal Type Miscellaneous Application
Pronouncement Date 25-03-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted D
Tribunal Order Date 25-03-2011
Assessment Year 2006-2007
Appeal Filed On 11-11-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES D MUMBAI BEFORE SHRI R.S.SYAL ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO JUDICIAL MEMBER MA NO.665/MUM/2010 IN ITA NO. 1386/MUM/2010 (ASSESSMENT YEARS: 2006-07) SMT.REKHA JAIN 14 DEEPMALA BUILDING 3 RD ROAD KHAR WEST MUMBAI-400052. PAN: ADFPJ9964J . APPLICANT VS ADDL.COMM.OF INCOME RANGE-19(1) MUMBAI. .. RESPONDENT APPLICANT BY : SHRI SUBHASH CHHAJED RESPONDENT BY : SHRI SURENDRE KUM AR. O R D E R PER VIJAY PAL RAO JM BY WAY OF THIS MISCELLANEOUS APPLICATION THE ASSESS EE IS SEEKING RESTORATION OF THE APPEAL TO THE RECORD WHI CH WAS DISMISSED EX-PARTE BY THIS TRIBUNAL VIDE ORDER DATE D 12.10.2010 ON THE GROUND OF NON APPEARANCE FOR HEAR ING ON THE APPOINTED DATE. 2. BEFORE US THE LEARNED AR OF THE ASSESSEE SUBMIT TED THAT THE ASSESSEE SOUGHT ADJOURNMENT OF THE HEARING ON THE GROUND THAT THE AR OF THE ASSESSEE WAS UNDER MEDICA L TREATMENT FOR DENGUE FEVER. THE APPLICATION FILED F OR ADJOURNMENT WAS REJECTED FOR WANT OF NON-APPEARANCE OF AUTHORIZED PERSON. HENCE THE APPEAL WAS DISMISSED EX- MA NO.665/MUM/2010 IN ITA NO. 1386/MUM/2010 (ASSESSMENT YEARS: 2006-07) 2 PARTE. HE SUBMITTED THAT THE REASON FOR NON-APPEA RANCE WAS BEYOND THE CONTROL OF THE ASSESSEE. THEREFORE THE LEARNED AR SUBMITTED THAT THE ASSESSEE BE GIVEN ONE MORE OPPOR TUNITY AND THE ORDER PASSED EX-PARTE BY THIS TRIBUNAL B E RECALLED AND THE APPEAL BE FIXED FOR HEARING. 3. ON THE OTHER HAND LEARNED DR HAS STRONGLY OPPOS ED THE SUBMISSIONS OF THE LEARNED AR AND SUPPORTED THE TRI BUNAL ORDER. 4. AFTER CONSIDERING THE RIVAL SUBMISSIONS AND PERU SAL OF THE MISCELLANEOUS APPLICATION WE ARE SATISFIED WIT H THE CONTENTIONS AND REASONS ADVANCED BY THE ASSESSEE F OR NON- ATTENDING THE APPEAL AT THE TIME OF HEARING. ACCORD INGLY WE RECALL OUR ORDER DATED 12.10.2010 AND DIRECT THE REGISTRY TO LIST THE APPEAL FOR THE HEARING ON 13.04.2011. SINC E BOTH THE PARTIES WERE PRESENT AT THE TIME OF DECLARATION OF THIS DATE IN THE OPEN COURT NO SEPARATE NOTICES WOULD BE ISSUED TO THE PARTIES. 5. IN THE RESULT THE MISCELLANEOUS APPLICATION FI LED BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 25 TH MARCH 2011 SD SD (R.S.SYAL) (VIJ AY PAL RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI DATED 25 TH MARCH 2011 SRL:24311 MA NO.665/MUM/2010 IN ITA NO. 1386/MUM/2010 (ASSESSMENT YEARS: 2006-07) 3 COPY TO: 1. APPLICANT 2. RESPONDENT 3. CIT CONCERNED 4. CIT(A) CONCERNED 5. DR CONCERNED BENCH BY ORDER TRUE COPY ASSTT. REGISTRAR ITAT MUMBAI