MRS MEETA HASMUKH GANDHI, MUMBAI V. INCOME TAX OFFICER, W-26(2)(2), MUMBAI

MA 194/MUM/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2697 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-09-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 22-09-2022
• Assessment Year: 2016-2017
• Appeal Filed On: 12-07-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NISHANT SOMAIYA
• Keywords: Capital Gains

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL “SMC” Bench, Mumbai Shri B.R. Baskaran (AM) M.A. No. 194/Mum/2022 in I.T.A. No. 5966/Mum/2019 (A.Y. 2016-17) Meeta Hasmukh Gandhi 82- A, Kalpataru Residency Opp. Cine Planet Kamani Marg, Sion East Mumbai-400 022. PAN : ACRPG0806D Vs. ITO-26(2)(2) Room No. 402 4 th Floor Earnest House Nariman Point Mumbai-400 021. (Appellant) (Respondent) Assessee by Shri C.V. Jain Department by Shri Nishant Somaiya, Sr. AR Date of Hearing 23.09.2022 Date of Pronouncement 23.09.2022 O R D E R Per B.R.Baskaran (AM) :- The assessee has filed this Miscellaneous Application seeking recall of the Tribunal order dated 1.4.2022 passed in ITA No. 5966/Mum/2019 ex parte, without hearing the assessee. 2. Learned AR submitted that the appeal was fixed for hearing before the Tribunal on 28.3.2022. Since learned authorised representative was not able to attend the hearing on that date, he moved an application dated 25.3.2022 seeking adjournment of the appeal for a period of fifteen days. He submitted that the Tribunal, however, proceeded to dispose of the appeal ex parte, without hearing the assessee. The Learned AR submitted that the issue disputed in this appeal related to computation of capital gains in respect of the property owned by her and her husband. Subsequently, her husband Mr. Hasmukh Purushottam’s appeal in ITA No. 500/Mum/2021 Gandhi was disposed of by the Division Bench of the Tribunal on 23.5.2022, wherein Meeta Hasmukh Gandhi 2 different view has been taken by the Tribunal. The Learned AR submitted that the assessee could not appear before the Division Bench for genuine reasons and hence sought recall for the order under rule 24 of the Appellate Tribunal Rules. 3. I have heard learned DR on this issue and perused the record. I noticed that the learned AR of the assessee has moved an application on the date of hearing but the same has been rejected by the Tribunal. Accordingly, the Tribunal has proceeded to dispose of the appeal ex-parte, without hearing the assessee. In my view, there is reasonable cause for the assessee in not appearing before the Tribunal on the date of hearing. Accordingly, in exercise of power granted to the Tribunal under rule 24 of the Appellate Tribunal Rules, I recall the impugned order dated 1.4.2022 passed in the hands of the assessee in ITA No. 5966/Mum/2019. The Registry is directed to post the appeal in the normal course. 4. In the result, Miscellaneous Application filed by the assessee is allowed. Order pronounced in the open court on 23.09.2022. Sd/- (B.R. BASKARAN) ACCOUNTANT MEMBER Mumbai; Dated : 23/09/2022 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