MAXELL DIAMOND P. LTD, MUMBAI V. ITO 5(2)(3), ITO 5(2)(3)

MA 164/MUM/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1120 (ITAT-MUMBAI)
• Duration Of Justice: 11 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-03-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 20-03-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GURBINDAR SINGH

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI SHRI SHAMIM YAHYA (AM) & SHRI SHAKTIJIT DEY (JM) M.A. NO. 164/MUM/2020 IN I.T.A. NO. 2649/MUM/2017 (ASSESSMENT YEAR 2012-13) MAXELL DIAMOND PVT. LTD. 320-A, PANCHRATNA OPERA HOUSE MUMBAI-400 004. PAN : AAECM8362J VS. ITO-5(2)(3) MUMBAI (APPELLANT) (RESPONDENT) ASSESSEE BY SHRI PRAKASH JHUNJHUNWALA DEPARTMENT BY SHRI GURBINDAR SINGH DATE OF HEARING 22.01 .2021 DATE OF PRONOUNCEMENT 05.03.2021 O R D E R PER SHAMIM YAHYA (AM) :- BY WAY OF THIS MISCELLANEOUS APPLICATION ASSESSES SEEKS RECALL OF THE EX- PARTE ORDER OF THIS TRIBUNAL IN INCOME TAX APPEAL N UMBER 2649/MUM/2017 VIDE ORDER DATED 11.2.2019. 2. WE HAVE HEARD BOTH THE COUNSEL AND PERUSED THE R ECORDS. IT HAS BEEN PLEADED THAT DUE TO NON-RECEIPT OF THE NOTICE OF HE ARING ASSESSEE COULD NOT BE REPRESENTED AT THE DATE OF HEARING. HENCE IT HAS BE EN PLEADED THAT THE EX-PARTE 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 OF THE ASSESSEE, WE ARE OF THE CONSIDERED OPINION THE ABOVE EX-PARTE THE ORDER OF THIS TRIBUNAL DESERVES TO BE RECALLED. 4. ACCORDINGLY THE ABOVE SAID ORDER OF THE TRIBUNAL IS DULY RECALLED. THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING IN NORMAL COURSE. MAXELL DIAMOND PVT. LTD. 2 5. IN THE RESULT TIME MISCELLANEOUS APPLICATION STA NDS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 5.3.2021. SD/- SD/- (SHAKTIJIT DEY) (SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI; DATED : 05/03/2021 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// ( ASSISTANT REGISTRAR) PS ITAT, MUMBAI