TIRUPATI (MAHALAXMI) COP OP HOUSING SOCIETY LIMITED, MUMBAI V. ASST CIT 16(2, MUMBAI

MA 167/MUM/2017

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 2138 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 7 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2000-2001
• Appeal Filed On: 24-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHAUDHARY ARUN KUMAR SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH E , MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER & SHRI M. BALAGANESH , HON'BLE ACCOUNTANT MEMBER M.A. NO. 167 /MUM/201 7 [ARISING OUT OF ITA NO. 5924 /MUM/201 3 (A.Y: 20 00 - 01)] M/S. TIRUPATI ( MAHALAXMI) CO.OP. HSG. SOCIETY LTD., ASHISH TIRUPATI APPTS 25, BHULABHAI DESAI ROAD MUMBAI 400 026 PAN: AAAAT4093R V. A.C.I.T - 16 (2) MATRU MANDIR, TARDEV ROAD MUMBAI 400 007 (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI BHUPENDRA SHAH DEPARTMENT BY : SHRI CHAUDHARY ARUNKUMAR SINGH DATE OF HEARING : 16 .08.2019 DATE OF PRONOUNCEMENT : 19 . 11 .2019 O R D E R PER C. N. PRASAD (JM) 1. THROUGH THIS MISCELLANEOUS APPLICATION THE ASSESSEE IS SEEKING RECALL OF THE EXPARTE ORDER PASSED BY THE TRIBUNAL IN ITA.NO. 5924/MUM/2013 DATED 06.01.2017 . 2. THE ASSESSEE IN ITS MISCELLANEOUS APPLICATION STATED THAT THE ASSESSEE HAS NOT RECEIVED ANY NOTICE FROM THE REGISTRY OF ITAT INTIMATING THE DATE OF HEARING ON 16.11.2016 . THEREFORE, LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT NON - APPEARANCE BY THE COUNSEL ON 16.11.2016 IS NEITHER WILLFUL NOR DELIBERATE. THEREFORE, IT IS REQUESTED FOR RECALL OF THE 2 M.A. NO. 167/MUM/2017 M/S. TIRUPATI (MAHALAXMI) CO.OP. HSG. SOCIETY LTD., EXPARTE ORDER IN THE INTEREST OF THE JUSTICE AS THERE IS SUFFICIE NT REAS ONABLE CAUSE FOR NON - APPEARANCE BY THE ASSESSEE. 3. LD. DR HAS NO SERIOUS OBJECTION IN RECALLING THE ORDER. 4. ON HEARING BOTH THE PARTIES , WE FIND THAT THE RE WAS SUFFICIENT CAUSE FOR NON - APPEARANCE BY THE ASSESSEE WHEN THE MATTER WAS CALLED ON 16.11.2016 FOR HE ARING. THUS, WE RECALL THE EXPARTE ORDER PASSED BY THE TRIBUNAL DATED 06.01.2017 IN ITA.NO. 5924/MUM/2013 . REGISTRY IS DIRECTED TO POST THE APPEAL FOR HEARING IN DUE COURSE AFTER ISSUING NOTICE TO BOTH THE PARTIES. 5. IN THE RESULT, MISCELLANEOUS APPLICATIO N FI LED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 19 TH NOVEMBER , 2019 SD/ - SD/ - ( M. BALAGANESH) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI / DATED 19 / 11 / 2019 GIRIDHAR , S R. PS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY// BY ORDER (ASSTT. REGISTRAR) ITAT, MUM