TAHERA ASHRAF (PROP M.S, PEARL CONTIANER CARE), MUMBAI V. ITO 20(3)(1), MUMBAI

MA 18/MUM/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 9449 (ITAT-MUMBAI)
• Duration Of Justice: 11 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-01-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2007-2008
• Appeal Filed On: 10-01-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 72

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI. BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER M.A. No. 18/Mum/2021 (A.Y 2005-06) (in I.T.A No. 2449/Mum/2011) Tah era Ashraf (Prop. M/s. P earl Contain er Care) B-1 , 203 Minal Ap art men t, Sak i Vihar Road, An dheri (E), Mu mbai – 4000 72 बनाम/ Vs. ITO 2 0(3)(1 ) Aay akar Bhavan, MK Road, Mumbai – 40 0020 ./ज आइआर ./PAN/GI R No. : AEGPA5005F ( /Appellant) . . ( / Respondent) र / Appellant by : None र /Respondent by : Mr. Hoshang. B. Irani. DR र / D a t e o f H e a r i n g 17/12/2021 !"# र /D a t e o f P r o n o u n c e m e n t 05/01/2022 आद श / O R D E R PER PAVAN KUMAR GADALE - JM: The assessee has filed the Miscellaneous Application (M.A) seeking recall of the Hon’ble Tribunal order ITA No. 2449/Mum/2011 dated 17-07-2012. 2. At the time of hearing, none appeared on behalf of the assessee. We have heard the submissions of the Ld. DR. On perusal of the order sheet, we find the assessee has MA No.18 /Mum/2021 - 2 - filed the M.A. on 15.01.2021 and the case was posted for hearing on 12.03.2021, 25.06.21, 30.07.21 and 13.08.21.But none appeared on behalf of the assessee nor an application was filed for adjournment. 3. We find that the assessee has filed the M.A. to recall the Hon’ble Tribunal ex parte order dated 17.07.2012. But the fact remains that there is an inordinate delay in filing the M.A. and the assessee has not substantiated with sufficient cause or reasons for the delay and also none appearance on the dates of hearing. We are of the opinion that the assessee is not interested in prosecuting the M.A. and has not explained the delay in filing with the affidavit and condonation application. Accordingly, we dismiss the Miscellaneous Application. 4. In the result, the Miscellaneous Application filed by the assessee is dismissed. Sd/- Sd/- (S RIFAUR RAHMAN) (PAVAN KUMAR GADALE ) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai, Dated 05.01.2022 KRK, PS MA No.18 /Mum/2021 - 3 - /Copy of the Order forwarded to : 1. / The Appellant 2. / The Respondent. 3. & '( आ र आ ) / The CIT(A) 4. आ र आ ) ( ) / Concerned CIT 5. , - . / / '(, आ र '( र#, हमद & द / DR, ITAT, Mumbai 6. . 34 5 / Guard file. ान ु सार/ BY ORDER, , / //True Copy// 1. उ /सहाय ंजी ार ( Asst. Registrar) य र ी य !" र#, हम ाबा / ITAT, Mumbai