RAJEEV SHETH , MUMBAI V. ITO 16(2)(4), MUMBAI

MA 111/MUM/2021

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 7634 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-11-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2001-2002
• Appeal Filed On: 27-04-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B.K. BAGEHI
• Assessee Lawyers: B.V. JHAVERI
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “D" BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER & SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER M.A. NO.111/MUM/2021 [ARISING OUT OF ITA.NO.2663/M/2018 (A.Y: 2001-02)] Shri Rajeev Sheth 37/A, Villa Ramona Nepeansea Road Mumbai - 400036 PAN: AAFPS7760Q v. Income Tax Officer – 16(2)(4) Aayakar Bhavan, M.K. Road Mumbai - 400020 (Appellant) (Respondent) Assessee by : Shri B.V. Jhaveri Department by : Shri B.K. Bagehi Date of Hearing : 05.11.2021 Date of Pronouncement : 25.11.2021 O R D E R PER C.N. PRASAD (JM) 1. Through this Miscellaneous Application the assessee is seeking recall of the exparte order passed by the Tribunal dated 30.09.2019. 2. The assessee in his application stated that the counsel for the assessee could not appear before the Tribunal on 25.09.2019 when the matter was called, for the reason that the notice did not reach the 2 M.A. NO.111/MUM/2021 Shri Rajeev Sheth assessee as he was not residing at that address as renovation work was going on in that premises. Therefore, the assessee submits that there is reasonable cause for non-appearance on 25.09.2019. Ld. Counsel for the assessee therefore prays for recall of the exparte order in the interest of the justice as there is sufficient cause for non-appearance of the assessee. 3. Ld. DR has no serious objection in recalling the order. 4. On hearing both the parties we find that there was sufficient cause for non-appearance of the assessee when the matter was called for on 25.09.2019. Thus we recall the exparte order passed by the Tribunal dated 30.09.2019 in ITA.No. 2663/Mum/2018. Registry is directed to post the appeal for hearing in due course after issuing notice to both the parties. 5. In the result, Miscellaneous Application filed by the assessee is allowed. Order pronounced on 25.11.2021 as per Rule 34(4) of ITAT Rules by placing the pronouncement list in the notice board. Sd/- Sd/- (S. RIFAUR RAHMAN) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai / Dated 25/11/2021 Giridhar, Sr.PS 3 M.A. NO.111/MUM/2021 Shri Rajeev Sheth 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