HOUSING DEVELOPMENT & INFRASTRUTURE LTD, MUMBAI V. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 5(4), MUMBAI

ITA 317/MUM/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 2890 (ITAT-MUMBAI)
• Duration Of Justice: 9 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2013-2014
• Appeal Filed On: 12-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHAUDHARY ARUN KUMAR SINGH
• Assessee Lawyers: JAYDEEP C SHAH
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM M A NO S . 317 & 318/MUM/2018 (ARISING OUT OF ITA NOS. 3378 & 3379/MUM/2017) ( ASSESSMENT YEAR S : 2008 - 09 & 2009 - 10 ) SHRI JAYDEEP C. SHAH FLAT NO. 204, J. K. TOWER, A - WI NG, H. GOREGOANKAR ROAD, GAMDEVI, MUMBAI - 400 007 VS. ITO - 24(2)(3) AAYAKAR BHAVAN, ROOM NO. 603, C - 13, BANDRA KURLA COMPLEX, BANDRA (E), MUMBAI - 400 051 PAN/GIR NO. AAFPS 5372 L ( APPELLANT ) : ( RESPONDENT ) APPELLANT BY : SHRI JAYDEEP C. SHAH RE SPONDENT BY : SHRI CHAUDHARY ARUN KUMAR SINGH DATE OF HEARING : 02.11.2018 DATE OF PRONOUNCEMENT : 02.11 .2018 O R D E R PER SHAMIM YAHYA, A. M.: BY WAY OF T H E S E MISCELLANEOUS APPLICATION S , THE ASSESSEE SEEKS RECALL OF THE EX PARTE ORDER OF THIS TRIBUNAL IN ITA NOS.3378 & 3379/MUM/2017 VI DE ORDER DATED 01.11.2017 FOR THE ASSESSMENT YEARS 2008 - 09 AND 2009 - 10. 2. I HAVE HEARD BOTH THE COUNSEL AND PERUSED THE RECORDS. ON CAREFUL CONSIDERATION A ND CONSIDERING T HE REASONABLE CAUSE ATTRIBUTED FOR NON - APPEARANCE OF THE LD. COUNSEL OF THE ASSESSEE , I AM OF THE CONSIDERED OPINION TH AT TH E ABOVE EX PARTE THE ORDER S OF THIS TRIBUNAL DESERVE TO BE RECALLED. 3. ACCORDINGLY , THE ABOVE SAID ORDER S OF THE TRIBUNAL ARE DULY RECALLED. THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING IN NORMAL COURSE ON 17.12.2018 . N OTICE OF THE HEARING HAS BEEN DULY TAKEN NOTE OF BY THE PARTIES. 2 MA NOS. 317 & 318/MUM/2018 SHRI JAYDEEP C. SHAH 4. IN THE RESULT , THE SE MISCELLANEOUS APPLICATION S STANDS ALLOWED . ORDER PRONOUNCED IN THE OPEN COURT ON 02.11.2018 SD/ - (S HAMIM YAHYA) A CCOUNTANT MEMBER MUMBAI ; DATED : 02.11.2018 ROSHANI , SR. PS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT - CONCERNED 5. DR, ITAT, MUMBAI 6. GUARD F ILE BY ORDER, (DY./ASSTT. REGISTRAR) ITAT, MUMBAI