SHRI UTTAMCHAND SAWLACHAND JAIN, MUMBAI V. ITO-19(3)(5), MUMBAI

MA 109/MUM/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4161 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 1 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-05-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2013-2014
• Appeal Filed On: 22-04-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: VIRAL MEHTA
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “F" BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, HON'BLE JUDICIAL MEMBER MA.No. 109/MUM/2021 [ARISING OUT OF ITA.No. 610/MUM/2019 (A.Y. 2013-14)] Shri Uttamchand Sawlachand Jain 49, M.S. Ali Road, Ground Floor 12 th Khetwadilane Corner Mumbai – 400007 PAN: ACPPJ9067P v. Income Tax Officer – 19(3)(5) Matru Mandir, Tardev Road Mumbai – 400 007 (Appellant) (Respondent) Assessee by : Shri Bharat Kumar & Shri Viral Mehta Department by : Shri B.K. Bagchi Date of Hearing : 01.04.2022 Date of Pronouncement : 27.05.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1. Assessee has filed this Miscellaneous Application u/s. 254(2) of Income-tax Act, 1961 [hereinafter referred as “the Act”] for recalling of the order dated 06.03.2020 vide which the appeal of the assessee in ITA.No. 610/Mum/2019 for A.Y. 2013-14 was dismissed. MA.No. 109/MUM/2021 Shri Uttamchand Sawlachand Jain 2 2. At the time of hearing, Ld. AR brought to our notice Page No. 24 of the Paper Book submitted along with appeal memo indicating the change of address, in particular Pincode. Further, he brought to our notice letter issued by the Registry intimating the hearing notice in which the Pincode was written as 400004 whereas the correct pin code is 400007, because of this assessee was not aware of the date of hearing. Learned Counsel for the assessee submitted that non- appearance of the assessee on the date of hearing was not due to negligence on its part nor any willful default but was solely due to the reason beyond the control of the assessee. Ld. Counsel for the assessee prayed for recall of the exparte order in the interest of the justice as there is sufficient cause for non-appearance of the assessee. 3. On the other hand, Ld.DR did not make any objections for recall of the order. 4. Considering the submissions of both the parties and verifying the records and the contents filed along with Miscellaneous Application. We are of the view that the appeal should be recalled and an opportunity to the assessee to represent its case should be given to meet the principle of natural justice. Thus, we recall the exparte order passed by the MA.No. 109/MUM/2021 Shri Uttamchand Sawlachand Jain 3 Tribunal in ITA.No. 610/Mum/2019 dated 06.03.2020. The Registry is directed to post the appeal for hearing in due course after issuing notice to both parties. 5. In the result, Miscellaneous Application filed by the assessee is allowed. Order pronounced in the open court on 27 th May, 2022 Sd/- Sd/- (RAHUL CHAUDHARY) (S. RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai / Dated 27.05.2022 Giridhar, Sr.PS Copy of the Order forwarded to: 1. The Appellant 2. The Respondent. 3. The CIT(A), Mumbai. 4. CIT 5. DR, ITAT, Mumbai 6. Guard file. //True Copy// BY ORDER, (Asstt. Registrar) ITAT, Mum