ITO 19(3)(1), MUMBAI V. RAMESH H. BHANSALI, MUMBAI

MA 15/MUM/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0325 (ITAT-MUMBAI)
• Duration Of Justice: 8 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-09-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 11-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K BEPARI

Judgement Text

IN THE IN COME TAX APPELLATE TRIBUNAL SMC , BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM M.A.NO.15/MUM/2018 (ARISING OUT OF ITA NO. 2353 / MUM/20 17) ( ASSESSMENT YEAR : 2009 - 10 ) SHRI RAMESH H BHANSALI 105, MUKUND MANSION V.O. ROAD, NEW C.P. TANK CIRCLE, MUMB AI 400 004 VS. ITO 19(3)(1) MUMBAI PAN/GIR NO. AEKPB5882K ( APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY NONE REVENUE BY SHRI S.K. BEPARI DATE OF HEARING 21 / 09 /201 8 DATE OF PRONOUNCEMENT 21 / 09 /201 8 / O R D E R PER R.C.SHARMA (A.M) : THIS M.A. AROSE OUT OF ITA NO.2353/MUM/2017. 2. THROUGH THIS MA, ASSESSEE HAS REQUESTED TO RECALL THE ORDER PASSED BY THE TRIBUNAL DATED 04/10/2017. 3. WE HAD CAREFULLY GONE THROUGH THE MISCELLANEOUS APPLICATION A ND FOUND THAT I TA NO.2353/MUM/2017 WAS FIXED FOR HEARING ON 28/09/2017, WHEREIN BENCH FOUND THAT NEITHER ANY BODY APPEARED ON BEHALF OF ASSESSEE NOR ANY ADJOURNMENT PETITION WAS FILED, ACCORDINGLY, BENCH DISPOSED THE APPEAL AFTER CONSIDERING THE MATERIAL PLACED ON RECORD . AFTER GIVING DETAILED FINDING, THE TRIBUNAL HAVE DISPOSED THE APPEAL VIDE ORDER DATED 04/10/2017, THEREAFTER, ASSESSEE FILED MISCELLANEOUS APPLICATION M A NO. 15/MUM/2018 SHRI RAMESH H BHANSALI 2 WHICH WAS PLACED BEFORE THE BENCH FOR HEARING ON 13/07/2018, 27/07/2018, 31/08/2018 & 07/09/2018. ON AL L THESE DATES, NOBODY APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT PETITION WAS FILED. WE FOUND THAT ON EARLIER OCCASIONS, LAST OPPORTUNITY WAS PRONOUNCED IN THE OPEN COURT, BUT NOBODY APPEARED INSPITE OF GIVING SUFFICIENT OPPORTUNITY. ACCORDINGL Y, WE DO NOT FIND ANY JUSTIFICATION FOR NON - APPEARANCE EITHER AT THE TIME OF ORIGINAL HEARING ON MERITS, AS WELL AS ON THE DATE FIXED FOR HEARING THE MISCELLANEOUS PETITION. 4. CONSIDERING THE FINDING RECORDED BY THE TRIBUNAL IN ITS ORDER DATED 04/10/2017 , WE DO NOT FIND ANY MISTAKE MUCH LESS AN APPARENT MISTAKE IN THE ORDER OF THE TRIBUNAL. 5. IN THE RESULT, MA FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 21 / 09 /201 8 SD/ - (R.C.SHARMA) ACCOUNTANT MEMBER MUMBAI ; DATED 21 / 09 /201 8 KARUNA SR. PS COPY OF THE ORDER FORWARDED TO : BY ORDER, ( ASSTT. REGISTRAR) ITAT, MUMBAI 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//