BHARUCHA & PARTNERS, MUMBAI V. ACIT - 16(2), MUMBAI

MA 147/MUM/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4311 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-10-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 05-03-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K ANHAIYA LAL KANAK LD
• Section: 201; 6

Judgement Text

1 M A NO 147/MUM/2020 M/S. BHARUCHA & PARTNERS ASSESSMENT YEAR - 20 14 - 15 IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, MUMBAI , , BEFORE SHRI SAKTIJIT DEY , JM AND SHRI MANOJ KUMAR AGGARWAL, AM (HEARING TH ROUGH VIDE O CONFERENCING MODE) MISCELLAN EOUS APPLICATION NO. 147 /MUM/20 20 (ARISING OUT OF ITA NO. 3069 / MUM/201 8 ) ( / ASSESSMENT YEAR: 20 14 - 15 ) M/S. BHARUCHA & PARTNERS CECIL COURT, 4 TH FLOOR , M.K. BHUSHAN ROAD COLABA , MUMBAI - 400 0 39 . / V S. A CIT - 1 6 ( 2 1) AAY KAR BHAVAN, MUMBAI - 400 020 . . / PAN : AAI FB - 4100 - C ( / APPELLANT ) : ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : SHRI K ANHAIYA LAL KANAK LD. DR / DATE OF HEARING : 23/10/2020 / DATE OF PRONOUNCEMENT : 23/10/2020 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER): - 1 . BY WAY OF TH IS MISCELLANEOUS APPLICATION FOR ASSESSMEN T YE AR [AY] 20 14 - 15 , TH E ASSESSEE SEEKS RE CALL OF EX - PARTE ORDER PASSED B Y THE 2 M A NO 147/MUM/2020 M/S. BHARUCHA & PARTNERS ASSESSMENT YEAR - 20 14 - 15 TRIBUNAL IN CAP TIONED APPEAL ON 03/10/201 9. THE BENCH, IN ITS ORDER, HAS DIS MISSED THE APPEAL OF THE ASSESSEE. 2. T HE ASSESSEE, IN THE PETITION , HAS SUB MITTED T H AT THE APPEAL WAS A DJOURNED T O 3RD OCTOBER, 201 9 BUT THE S AID DATE WAS INADVERTENTLY NOTED BY AUTHORIZED REPRESENTATIVE, MR. AMEY WAGLE AS 03/12/20 20 AND THEREFORE, THE APPEAL COULD NOT BE ATTENDED TO . IT HAS FURTHER BEEN SUBMITTED THAT THE ASSESSEE IS Q UITE INTEREST ED IN PROSECUTING THE APPEAL. IN TH E ABOVE BACK GROUND , A PLEA HAS BEEN RAISED TO RECALL THE EX - PARTE O RDER. THE LD. DR SUBMITTED THAT THE ASSESSEE REMAINED NEGLIGENT IN ATTENDING THE HEARING . 3. U PON CAREFUL CONSIDERATION AND KEEPING IN VIEW THE NATURE OF ADDI TIONS MADE , THE BENCH FORMED AN OPI N ION T HA T IN THE INTEREST OF JUSTICE, THE STATED EX - PARTE ORDER DESE RVE S TO BE RECALLED . WE ORDER SO. THE REGISTRY IS DI RECTED TO FIX THE APPEAL FOR FRESH HEARING IN REGULAR COURSE BEFORE REGULAR B ENCH AFTER DU E INTIMATION TO BOT H TH E S IDES. 4. T HE A PPLICATION ST AND S ALLOWED IN TERMS OF OUR ABOVE ORDER. O RDER P RONOUNCED IN THE OPEN COURT O N 23 RD OCTOBER, 2020. SD/ - SD/ - ( SAKTIJIT DEY ) (MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTA NT MEMBER MUMBAI; DATED : 23/10/2020 SR.PS: - JAISY VARGHESE 3 M A NO 147/MUM/2020 M/S. BHARUCHA & PARTNERS ASSESSMENT YEAR - 20 14 - 15 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPO NDENT 3 . ( ) / THE CIT(A) 4. / CIT CONCERNED 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITA T, MUM BAI