VINOD C. SANGHAVI, MUMBAI V. ITO 19 (3)(5), MUMBAI

MA 154/MUM/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4346 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-10-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 16-03-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KANHAIYA LAL KANAK

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH SMC MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) MA NO. 154/MUM/2020 (ITA NO. 6210/MUM/2018) ASSESSMENT YEAR: 2009-10 VINOD C. SANGHAVI, ROOM NO. 7, GROUND FLOOR, SHOP NO. 124/138, SURYADARSHAN, 2 ND KUMBHARWADA, MUMBAI - 400004. VS. INCOME TAX OFFICER-19(3)(5), MATRU MANDIR, MUMBAI-400007. PAN NO. BATPS4691H APPELLANT RESPONDENT ASSESSEE BY : SHRI DHAVAL SHAH, AR REVENUE BY : SHRI KANHAIYA LAL KANAK , DR DATE OF HEARING : 23/10/2020 DATE OF PRONOUNCEMENT : 27/10/2020 ORDER PER N.K. PRADHAN, A.M. BY MEANS OF THIS MISCELLANEOUS APPLICATION (MA), TH E APPLICANT/ASSESSEE SEEKS RECALL OF THE ORDER DATED 29.11.2019 PASSED BY THE ITAT SMC BENCH MUMBAI (ITA NO. 6210/MUM/2018) FOR THE ASSESSMENT YEARS (AY) 2009-10. VINOD C. SANGHAVI MA NO. 154/MUM/2020 2 2. BEFORE US, THE LD. COUNSEL FOR THE ASSESSEE SUBM ITS THAT THOUGH THE CASE WAS FIXED FOR HEARING BEFORE SMC BENCH, ITAT MUMB AI ON 09.09.2019, 26.11.2019 AND 27.11.2019, THE ASSESSEE WAS PREVENT ED BY SUFFICIENT CAUSE BEYOND HIS CONTROL. EXPLAINING FURTHER IT IS STATED THAT THE APPLICANTS FATHER EXPIRED ON 27.07.2019 AND BECAUSE OF SEVERE DEPRESS ION, THE ASSESSEE COULD NOT CONCENTRATE ON HIS BUSINESS AFFAIRS INCLUDING T HE PRESENT CASE BEFORE THE TRIBUNAL. IT IS STATED THAT THOUGH THE TRIBUNAL ADJ OURNED THE HEARING ON THE FIRST OCCASION ON 09.09.2019, HOWEVER, THE NEXT DAT ES OF HEARING BEING 26.11.2019 AND 27.11.2019 WERE NOT COMMUNICATED TO THE APPLICANT. IN THIS REGARD, THE LD. COUNSEL DRAWS OUR ATTENTION TO THE AFFIDAVIT FILED. ON THE OTHER HAND, THE LD. DEPARTMENTAL REPRESENTA TIVE (DR) SUBMITS THAT AS THERE IS REPEATED NON-COMPLIANCE BY THE ASS ESSEE, THE ORDER PASSED BY THE TRIBUNAL, WHICH IS ON MERIT, BE CONFIRMED. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE RELEVANT MATERIALS ON RECORD. WE ARE OF THE CONSIDERED VIEW THAT AS TH E APPLICANTS FATHER EXPIRED ON 27.07.2019 AFTER SUFFERING FROM CANCER, THE ASSE SSEE WAS PREVENTED BY SUFFICIENT CAUSE BEYOND HIS CONTROL TO APPEAR BEFOR E THE TRIBUNAL ON THE DATES MENTIONED HEREINABOVE. THE ASSESSEE HAS ALSO FILED EVIDENCE IN SUPPORT OF HIS PAYMENT OF RS.1000/- AS COST TOWARDS PRIME MINISTER S NATIONAL RELIEF FUND. CONSIDERING THE ABOVE ASPECTS, WE RECALL THE EX-PARTE ORDER DATED 29.11.2019 AND DIRECT THE REGISTRY TO FIX THIS APPE AL FOR HEARING BEFORE A REGULAR BENCH, AFTER INFORMING BOTH THE PARTIES. VINOD C. SANGHAVI MA NO. 154/MUM/2020 3 4. IN THE RESULT, THE MA IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 27/10/2020. SD/- SD/- (SAKTIJIT DEY) (N.K. PRADHAN) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI; DATED: 27/10/2020 RAHUL SHARMA, SR. P.S. COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A) - 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE . BY ORDER, //TRUE COPY// (DY./ASSTT. REGISTRAR) ITAT, MUMBAI