ATUL C. VYAS, MUMBAI V. ASST CIT CEN CIR 31, MUMBAI

MA 112/MUM/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3691 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 1992-1993
• Appeal Filed On: 19-05-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर य कर म ु ंबई ठ “ए ” क , य यक य ए ं मरज त ! ं", $% क र य क$ म& IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ A”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH , ACCOUNTANT MEMBER MA NO.112 to 115/MUM/2022 [ Arising out of ITA NO.6723/M /2012(A.Y.1992-93, ITA NO.5017/M /2013,A.Y.1992-93, ITA NO.7376/M/2013,A.Y.1993-94 & ITA NO.5018/M/2013, A.Y.1993-94) ] ATUL C. VYAS, 16, Hardayal Society, 3 Garodia Nagar, Ghatkopar(E), Mumbai 400 077. PAN: AABPV-5606-N ..... ' ( /Applicant बन म Vs. Asstt. Commissioner of Income Tax, Central Circle -31, Room No.409, Aaykar Bhavan, M.K.Road, Mumbai – 400 020. ..... ' त /Respondent ' ( + र / Applicant by : Shri Vijay Mehta with assessee in person ' त + र /Respondent by : Shri C.T.Mathew, Sr.AR ु न ई क, त / Date of hearing : 01/07/2022 -./ क, त / Date of pronouncement : 01/07/2022 आ $श/ ORDER PER VIKAS AWASTHY, JM: These Miscellaneous Applications have been filed by the assessee under Rule 24 of the Income Tax (Appellate Tribunal) Rules 1961 (herein after referred to as ‘the Rules’] for recalling the order dated 29/12/2021 common for assessment years 1992-93 and 1993-94 in ITA NO.6723/M /2012& ITA NO.7376/M/2013, respectively in quantum proceedings and corresponding 2 MA NO.112 to 115/MUM/2022 appeals in penalty proceedings for the same assessment years in ITA No.5017/Mum/2013 and 5018/Mum/2013, respectively. 2. Shri Vijay Mehta appearing on behalf of the assessee submitted that the Tribunal has decided aforementioned appeals of the assessee in ex-parte proceedings. The assessee is a senior citizen with meagre means. Due to financial hardship the assessee could not appoint any Counsel to defend his appeals. The assessee is the only bread winner of the family with no regular income. The ld.Authorized Representative for the assessee pointed that assessee has filed an affidavit explaining reasons for non-appearance before the Tribunal. The ld.Authorized Representative for the assessee stated that if an opportunity is given to the assessee to defend his appeals on merits the assessee who is present in person in Court undertakes to fully co-operate in the proceedings and not to seek adjournment without there being sufficient cause. 3. Per contra, Shri C.T.Mathew representing the Department vehemently opposed the Miscellaneous Applications filed by the assessee for recalling the order dated 29/12/2021. The ld. Departmental Representative submitted that the assessee is recalcitrant. This is the second round of litigation before the Tribunal. In the first round, the assessee failed to appear before the CIT(A), hence, the CIT(A) was constrained to pass order ex-parte. In the first round of litigation before the Tribunal, the appeal of assessee was once dismissed for non-appearance. Thereafter, on the Miscellaneous Application filed by the assessee the order was recalled and the appeals were heard. The Tribunal restored the appeals back to the file of CIT(A), hence, the present appeals in second round before the Tribunal. The ld. Departmental Representative 3 MA NO.112 to 115/MUM/2022 submitted that keeping in view the past track record of the assessee, the present Miscellaneous Applications should be dismissed. 4. Both sides heard. The Tribunal vide order dated 29/12/2021 dismissed the appeals of assessee in ex-parte proceedings. The assessee has filed an affidavit explaining reasons for non-appearance of the assessee or his Authorized Representative to defend the appeals. Keeping in view the facts that the assessee is a senior citizen and is facing financial distress coupled with the fact that he is also facing health issues, we take a lenient view and recall ex-parte order dated 29/12/2021. The past conduct of assessee makes it obvious that he has been non-cooperative. Although this is a fit case for levy of cost, however, we restrain ourselves from imposing cost and further load the assessee with financial implications. 5. The ld.Authorized Representative for the assessee along with the assessee who is present in the Court today has made statement to ensure that he will not seek any adjournment without their being any compelling reasons and would extend full co-operation for early disposal of the appeals. 6. Taking into consideration entirety of facts, the order dated 29/1/2/2021 is recalled and the appeals of assessee in ITA NO.6723/M /2012, ITA NO.7376/M/2013, ITA No.5017/Mum/2013 and 5018/Mum/2013 are restored to their original numbers. The registry is directed to list the appeals for hearing on 22/08/2022. If the assessee wishes to file any paper book, the same be furnished before the date of hearing with an advance copy to opposite side in accordance with ITAT Rules. 4 MA NO.112 to 115/MUM/2022 7. Since, the date of hearing of appeals has been informed to both sides present in the Court, issuance of separate notices informing the date of hearing is dispensed with. 8. In the result, all the Miscellaneous Applications are allowed in the terms aforesaid. Order pronounced in the open Court on Friday the 1st day of July, 2022 Sd/- Sd/- (AMARJIT SINGH ) (VIKAS AWASTHY) $% क र य /ACCOUNTANT MEMBER य यक य/JUDICIAL MEMBER म ु ंबई/ Mumbai, 1 न ंक/Dated 01/07/2022 Vm, Sr. PS(O/S) त ल प अ े षतCopy of the Order forwarded to : 1. (/The Appellant , 2. ' त / The Respondent. 3. आयकर आय ु 2त( )/ The CIT(A)- 4. आयकर आय ु 2त CIT 5. 5 6 य ' त न , आय. . ., म ु बंई/DR, ITAT, Mumbai 6. 6 89 : ; /Guard file. BY ORDER, //True Copy// (Dy./Asstt. Registrar) ITAT, Mumbai