SHAKUNTALA ASHOK VYAS , MUMBAI V. ITO - 19(3)(3), MUMBAI

MA 128/MUM/2023

AI Insights

The case involves Shakuntala Ashok Vyas, the appellant, who filed a miscellaneous application against an ex-parte order of the ITAT concerning her income tax appeal for the assessment year 2012-13. The original appeal was disposed of ex-parte as the appellant did not appear on the scheduled hearing date due to a technical fault during a virtual hearing. The appellant, through her counsel, submitted that the technical issues prevented her from complying with the procedural requirements at the time of the hearing. The ITAT, upon reviewing the circumstances, found the reason for non-appearance to be bona fide and decided to recall the ex-parte order, scheduling a new hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 130304 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-05-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 20-04-2023
• Assessment Year: misc
• Appeal Filed On: 02-02-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

P a g e | 1 MA No.128/Mum/2023 Shakuntala Ashok Vyas Vs. ITO 19(3)(3) IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER M.A. No. 128/Mum/2023 (Arising out of ITA No.1898/Mum/2020) (A.Y.2012-13) Shakuntala Ashok Vyas 17, Ground Floor, Labh Niwas, 33, 4 th Lane, Mumbai – 400 004 Vs. Income Tax Officer 19(3)(3) Matru Mandir Mumbai -400007 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: ACAPV6232B Appellant .. Respondent Appellant by : Sumit Mantri Respondent by : Anil Sant Date of Hearing 21.04.2023 Date of Pronouncement 24.05.2023 आदेश / O R D E R Per Amarjit Singh (AM): The miscellaneous application is filed against the order of ITAT vide 1898/Mum/2020 dated 22.04.2022. The assessee has submitted in the miscellaneous application that the appeal of the assessee has been disposed off ex-parte since no one has appeared on behalf of the assessee on the date of hearing of the appeal of the assesse on 30.03.2022. 2. Head both the sides and perused the material on record. The ITAT has adjudicated the appeal filed by the assessee vide ITA No. 1898/Mum/2020 on 22.04.2022 ex-parte as on the date of hearing assessee has not made any compliance. P a g e | 2 MA No.128/Mum/2023 Shakuntala Ashok Vyas Vs. ITO 19(3)(3) 3. Before us vide miscellaneous application the assesse submitted that since the appellate proceedings at the time of hearing was conducted through virtual mode and the assessee could not get opportunity to make compliance before the ITAT at the time of hearing on 30.03.2022 because of occurrence of technical fault at the time of hearing of this appeal in virtual mode. After considering the submission of the assessee we find that there is a bonafide reason for not appearing on the date of hearing from the side of the assessee, therefore, we recall the order of the ITAT dated 30.03.2022 and the registry is directed to list the case for hearing in due course for adjudicating on merit after providing opportunity to both the parties. Therefore, the miscellaneous application of the assessee is allowed. 4. In the result, the miscellaneous application filed by the assessee is allowed. Order pronounced in the open court on 24.05.2023 Sd/- Sd/- (Pavan Kumar Gadale) (Amarjit Singh) Judicial Member Accountant Member Place: Mumbai Date 24.05.2023 Rohit: PS आदेश की प्रतितिति अग्रेतिि/Copy of the Order forwarded to : 1. अपीलाथी / The Appellant 2. प्रत्यथी / The Respondent. 3. आयकर आयुक्त / CIT 4. विभागीय प्रविविवि, आयकर अपीलीय अविकरण DR, ITAT, Mumbai 5. गार्ड फाईल / Guard file. P a g e | 3 MA No.128/Mum/2023 Shakuntala Ashok Vyas Vs. ITO 19(3)(3) सत्यावपि प्रवि //True Copy// आदेशानुसार/ BY ORDER, उि/सहायक िंजीकार (Dy./Asstt. Registrar) आयकर अिीिीय अतिकरण/ ITAT, Bench, Mumbai.