SURAJ DINESH SINGHAL, MUMBAI V. ITO-20(3)(3), MUMBAI

MA 183/MUM/2021

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 6595 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-12-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 23-08-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपील य अ धकरण म ु ंबई पीठ “एस एम सी” ी शमीमया या , लेखा सद य एवं ी वकास अव थी, या यक सद य के सम IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ SMC ”, MUMBAI BEFORE SHRI SHAMIM YAHYA , ACCOUNTANT MEMBER & SHRI VIKAS AWASTHY, JUDICIAL MEMBER MA NO.183/MUM/2021 [ Arising out of ITA NO.7483/MUM/2018(A.Y.2011-12)] Suraj Dinesh Singhal, 3 B-601/602, Green Acres, Lokhandwala Complex, Andheri (West), Mumbai 400 053. PAN: AOWPS-3343-E ...... ाथ / Applicant बनाम Vs. Income Tax Officer, Ward 20(3)(3), 4 th Floor, Piramal Chambers, Lalbaug, Mumbai 400 007 ..... तवाद / Respondent ाथ वारा/ Applicant by : Shri Siddharth Srivasthav तवाद वारा/Respondent by : Shri Mehul Jain स ु नवाई क त थ/ Date of hearing : 10/12/2021 घोषणा क त थ/ Date of pronouncement : 10/12/2021 आदेश/ ORDER PER VIKAS AWASTHY, JM: This Miscellaneous Application has been filed by the assessee/applicant seeking recall of the order dated 10/02/2020 passed by the Tribunal in ITA No.7483/Mum/2018 for assessment year 2011-12. 2. Shri Siddharth Srivasthav appearing on behalf of the assessee submitted that the Tribunal in an ex-parte proceedings has dismissed the appeal of assessee. The ld.Authorized Representative of the assessee submitted that assessee had appointed 2 MA NO.183/MUM/2021 CA Vishwas V. Mehendale, CA Chirag Raut and Mr. Santosh Mistry ITP to appear in the matter before the Tribunal. The notices received from the Tribunal were forwarded to Mr. Santosh Mistry, ITP. The assessee was under bonafide impression that his appeal is being duly represented/pursued before the Tribunal by the aforementioned CAs/ITP. It was only after the assessee received order of Tribunal dated 10/02/2020 the assessee realized that his appeal was not being pursued by the CAs engaged by the assessee earlier. The ld.Authorized Representative of the assessee prayed that the ex-parte order may be recalled and the assessee be given an opportunity to present the case. 3. We have heard the submissions made by ld.Authorized Representative of the assessee. After examining the reasons given for non-appearance of the assessee at the time of hearing of the appeal on 10/02/2020, we are satisfied that non- appearance of the assessee was for bonafide reasons and not intentional. Hence, the order of the Tribunal dated 10/02/2020 is recalled and the appeal is restored to its original number. 4. Registry is directed to list the appeal for hearing on 19/01/2022. Since, the date of hearing of appeal is informed to both sides in the open court, issuance of separate notices to the parties is dispensed with. 5. The Miscellaneous Application by the assessee is allowed. Order pronounced in the open Court on Friday the 10th day of December, 2021 Sd/- Sd/- (SHAMIM YAHYA) (VIKAS AWASTHY) लेखा सद य/ACCOUNTANT MEMBER या यक सद य/JUDICIAL MEMBER म ु ंबई/ Mumbai, दनांक/Dated 10/12/2021 Vm, Sr. PS(O/S) 3 MA NO.183/MUM/2021 त ल प अ े षतCopy of the Order forwarded to : 1. अपीलाथ /The Appellant , 2. तवाद / The Respondent. 3. आयकर आय ु त(अ)/ The CIT(A)- 4. आयकर आय ु त CIT 5. वभागीय त न ध, आय.अपी.अ ध., म ु बंई/DR, ITAT, Mumbai 6. गाड फाइल/Guard file. BY ORDER, //True Copy// (Dy./Asstt. Registrar) ITAT, Mumbai