VIJAY KUMAR, MUMBAI V. ASST CIT CEN CIR 13, MUMBAI

MA 163/MUM/2021

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 3338 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-10-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2010-2011
• Appeal Filed On: 23-07-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL F BENCH, MUM BAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI PAVAN KUMAR G ADALE, JM M.A. NO. 163/MUM/2021 (ARISING OUT OF ITA NO. 5755/MUM/2013) (ASSESSMENT YEAR: 2010-11) VIJAY KUMAR 35, SHREYAS, 5 TH FLOOR, 180 MADAM CAMA ROAD, NARIMAN POINT MUMBAI-400 020 VS. ACIT,CC-13 11 TH FLOOR, ROOM NO.1103 OLD CGO BLDG, M.K.ROAD MUMBAI-400 020 PAN/GIR NO. AACPK3309C ( APPELLANT ) : ( RESPONDENT ) APPELLANT BY : SHRI DHARMESH SHAH RESPONDENT BY : SHRI BHARAT ANDHALE DATE OF HEARING : 08.10.2021 DATE OF PRONOUNCEMENT : 08 .10.2021 PER SHAMIM YAHYA, A. M.: BY WAY OF THIS MISCELLANEOUS APPLICATION, THE ASSES SEE SEEKS RECALL OF THE EXPARTE ORDER OF THIS TRIBUNAL IN ITA NO. 5755/MUM/2013 VID E ORDER DATED 14.03.2018. 2. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE RECORDS. IT HAS BEEN PLEADED THAT DUE TO NON RECEIPT OF THE NOTICE OF HEARING ASSESSEE C OULD NOT BE REPRESENTED AT THE DATE OF HARING. HENCE, IT HAS BEEN PLEADED THAT THE EXPARTE ORDER MAY BE RECALLED IN TERMS OF ITAT RULES. 3. ON CAREFUL CONSIDERATION AND CONSIDERING THE REA SONABLE CAUSE ATTRIBUTED FOR NON- APPEARANCE OF THE COUNSEL FOR THE ASSESSEE, WE ARE OF THE CONSIDERED OPINION, THE ABOVE EXPARTE ORDER OF THIS TRIBUNAL DESERVES TO BE RECAL LED ON THE TOUCHSTONE OF RULE 24 OF ITAT RULES. 2 MA NO.163/M/21 4. THE SAID RULE PROVIDE THAT WHERE, ON THE DAY F IXED FOR HEARING OR ON ANY OTHER DATE TO WHICH THE HEARING MAY BE ADJOURNED, THE APPELLANT D OES NOT APPEAR IN PERSON OR THROUGH AN AUTHORISED REPRESENTATIVE WHEN THE APPEAL IS CAL LED ON FOR HEARING, THE TRIBUNAL MAY DISPOSE OF THE APPEAL ON MERITS AFTER HEARING THE R ESPONDENT: PROVIDED THAT WHERE AN APPEAL HAS BEEN DISPOSED OF AS PROVIDED ABOVE AND THE APPELLANT APPEARS AFTERWARDS AND SATISFIES THE TRIB UNAL THAT THERE WAS SUFFICIENT CAUSE FOR HIS NON-APPEARANCE WHEN THE APPEAL WAS CALLED ON FO R HEARING, THE TRIBUNAL SHALL MAKE AN ORDER SETTING ASIDE THE EX PARTE ORDER AND RESTORING THE APPEAL. 5. ACCORDINGLY, THE ABOVE SAID ORDER OF THE TRIBUN AL IS DULY RECALLED. THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING IN NORMAL CO URSE. 6. IN THE RESULT, THIS MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 08 .10.202 1 SD/- SD/- (PAVAN KUMAR GADALE) (SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI; DATED : 08 .10.2021 THIRUMALESH , SR. PS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT - CONCERNED 5. DR, ITAT, MUMBAI 6. GUARD FILE BY ORDER, (DY./ASSTT. REGISTRAR) ITAT, MUMBAI