NAGIN G. SUTHAR, MUMBAI V. ITO 22 (2)(4), MUMBAI

MA 179/MUM/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 5150 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-02-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 19-08-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI AMARJIT SINGH, JM M. A. N os . 1 7 9 t o1 8 2/ M u m /2 0 21 ( A r is in g ou t o f IT A N o s . 3 1 8 5 to 3 18 8/ Mu m / 20 19 ) ( A s s e s s me nt Y ea r s : 2 0 09 -1 0 to 2 01 2 - 1 3) Nagin Govindji Suthar Room No.2, Pipwala Chawl Prabahat Colony Santacruz East Mumbai-400 055 Vs . ITO-22(2)(4) Room No.310 3 rd Floor Piramal Chambers Parel, Lalbaugh Mumbai-400 012 PA N / GI R N o . A I G P M 38 1 9 F (Appellant) : (Respondent) Appellant by : Shri Bhupendra Shah Respondent by : Shri Mehul Jain D at e o f H e a ri n g : 10.12.2021 Da t e o f P r o no un c e me nt : 22 .02.2022 Per Shamim Yahya, A. M.: By way of these miscellaneous application, assessee seeks recall of the ex-parte common order of this Tribunal in ITA Nos 3185 to 3188/Mum/2019 vide order dated 01.03.2021. 2. The aforesaid appeals were decided without any representation from the assesse. Now, It is submitted by the ld. Counsel of the assessee that there was a reasonable cause for non appearance of the assessee inasmuch as due to the lockdown/ pandemic, assessee was unable to appear on the date of hearing. Hence, it is pleaded that the said exparte may be recalled and the opportunity may be given to the assessee. 3. On careful consideration and considering the reasonable cause attributed for non appearance of the counsel for the assessee, I am of the considered opinion, the above 2 N a g i n G . S u t h a r ex-parte order of this Tribunal deserves to be recalled on the touchstone of Rule 24 of ITAT Rules. 4. The said rule provide that where, on the day fixed for hearing or on any other date to which the hearing may be adjourned, the appellant does not appear in person or through an authorised representative when the appeal is called on for hearing, the Tribunal may dispose of the appeal on merits after hearing the respondent: Provided that where an appeal has been disposed of as provided above and the appellant appears afterwards and satisfies the Tribunal that there was sufficient cause for his non-appearance when the appeal was called on for 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 Tribunal is duly recalled. The registry is directed to fix the appeal for hearing in normal course. 6. In the result, these miscellaneous applications are allowed. Order pronounced in the open court on 22 .02.2022 Sd/- Sd/- (Amarjit Singh) (Shamim Yahya) Judicial Member Accountant Member Mumbai; Dated : 22.02.2022 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 3 N a g i n G . S u t h a r BY ORDER, (Dy./Asstt. Registrar) ITAT, Mumbai