MR.KHALID MUSTAFA VASAIWALA, MUMBAI V. INCOME TAX OFFICER 20(2)(3), MUMBAI

MA 163/MUM/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 7768 (ITAT-MUMBAI)
• Duration Of Justice: 11 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-03-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2014-2015
• Appeal Filed On: 19-03-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: THARIAN OOMMEN
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH H , MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER MA NO. 163/MUM/2020 (OUT OF ITA NO. 4259/MUM/2018) : A.Y : 2014 - 15 SHRI KHALID MUSTAFA VASAIWALA 5 TH FLOOR, ROOM NO. C/52, GORDON HALL APARTMENTS, 10, SOFIA ZUBER ROAD, NAGPADA, MUMBAI 400 008 . PAN : AAAPV5098F (APP LICANT ) VS. INCOME TAX OFFICER, WARD 20(2)(3), MUMBAI. (RESPONDENT) APP LIC ANT BY : NONE RESPONDENT BY : SHRI THARIAN OOMMEN DATE OF HEARING : 1 2 /03/2021 DATE OF PRONOUNCEMENT : 12 /03/2021 O R D E R PER SHAMIM YAHYA, AM : BY WAY OF THIS MISCELLANEOUS APPLICATION, ASSESSEE SEEKS RECALL OF THE EX - PARTE ORDER OF THIS TRIBUNAL IN ITA NO. 4259/MUM/2018 VIDE ORDER DATED 25.09.2019. 2. WE HAVE HEARD THE LEARNED DR AND PERUSED THE RECORDS. IT HAS BEEN PLEADED THAT DUE TO NON - RECEIPT OF NOTICE OF HEARING, ASSESSEE COULD NOT BE REPRESENTED AT THE DATE OF HEARING. HENCE, IT HAS BEEN PLEADED THAT THE EX - PARTE ORDER MAY BE R ECALLED IN TERMS OF ITAT RULES. 2 MA NO. 163/MUM/2020 SHRI KHALID MUSTAFA VASAIWALA 3. ON CAREFUL CONSIDERATION AND CONSIDERING THE REASONABLE CAUSE ATTRIBUTED FOR NON - APPEARANCE OF THE COUNSEL FOR THE ASSESSEE, WE ARE OF THE CONSIDERED OPINION THAT THE ABOVE EX - PARTE ORDER OF THIS TRIBUNAL DESERVES TO BE RECALLED. ACCORDINGLY, THE ABOVE SAID ORDER OF THE TRIBUNAL IS DULY RECALLED. THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING IN NORMAL COURSE. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION STANDS ALLOWED. ORDER PRONOUNCED UNDER RULE 34(4) OF ITAT RULES ON 1 2 T H MARCH, 2021. SD/ - SD/ - ( PAVAN KUMAR GADALE ) JUDICIAL MEMBER ( SHAMIM YAHYA ) ACCOUNTANT MEMBER MUMBAI, DATE : 1 2 T H MARCH, 20 21 *SSL* COPY TO : 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT(A) CONCERNED 4) THE CIT CONCERNED 5) THE D.R, H BENCH, MUMBAI 6) GUARD FILE BY ORDER DY./ASSTT. REGISTRAR I.T.A.T, MUMBAI