ARICIA REALTORS, MUMBAI V. ACIT WARD - 29 (1), MUMBAI

MA 199/MUM/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1450 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-11-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 30-07-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH SMC, MUMBAI , . , $% BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M. BALAGANESH, ACCOUNTANT MEMBER M.A.NO.199/MUM/2020 (ARISING OUT OF ITA NO. 7122/MUM/2018,A.Y.2014-15) M/S. ARICIA REALTORS, 1501, 15 TH FLOOR, B-WING,02 COMMERCIAL COMPLEX OPP ASHA NAGAR, MULUND(W), MUMBAI 400 080 PAN:AAPFA 4366G ...... APPLICANT /ASSESSEE VS. THE ACIT 29(1), C-10, 1 ST FLOOR, ROOM NO.108, PRATYAKSHAKAR BHAVAN, BKC, BANDRA (E), MUMBAI 400 051 ..... RESPONDENT APPLICANT BY : SHRI DEVENDRA JAIN RESPONDENT BY : MS. SMITA VERMA '( / DATE OF HEARING : 27/11/2020 *+, '( / DATE OF PRONOUNCEMENT : 27/11/202 0 / ORDER PER VIKAS AWASTHY, JM: THE ASSESSEE HAS FILED THIS MISCELLANEOUS APPLICAT ION FOR RECALLING THE ORDER DATED 20/02/2020 PASSED IN ITA NO. 7122/MUM/2018 FOR ASS ESSMENT YEAR 2014-15. 2. SHRI DEVENDRA JAIN, APPEARING ON BEHALF OF THE ASSESSEE SUBMITTED THAT THE APPEAL BY ASSESSEE WAS LISTED FOR HEARING ON 24/12/2019. ON THE SAID DATE, THE AUTHORIZED 2 M.A.NO.199/MUM/2020 REPRESENTATIVE OF THE ASSESSEE WAS INFORMED THAT THE BENCH IS NOT FUNCTIONING, FRESH NOTICE WILL BE ISSUED INTIMATING THE NEXT DATE OF H EARING. THEREAFTER, NO NOTICE WAS RECEIVED BY THE ASSESSEE HOWEVER, THE APPEAL WAS LISTED FOR HEARING ON 18/02/2020. THE APPEAL OF ASSESSEE WAS DISMISSED BY THE TRIBUNAL IN EX-PARTE PROCEEDINGS ON THE SAID DATE. THE LD. AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE FILED AN AFFIDAVIT FROM THE ASSESSEE CITING REASONS FOR NON-APPEARANCE OF THE ASSESSEE/ AUTHORI ZED REPRESENTATIVE FOR THE ASSESSEE BEFORE THE TRIBUNAL ON 18/02/2020. 3. MS. SMITA VERMA, REPRESENTING THE DEPARTMENT OPP OSED THE APPLICATION FILED BY THE ASSESSEE. 4. BOTH SIDES HEARD. AFFIDAVIT FILED ON BEHALF OF T HE ASSESSEE EXAMINED. TAKING INTO CONSIDERATION THE REASON STATED IN THE AFFIDAVIT FO R NON-REPRESENTATION OF THE ASSESSEE ON 18/02/2020 BEFORE THE TRIBUNAL, THE ORDER OF THE T RIBUNAL DATED 20/02/2020 IS RECALLED. THE APPEAL OF ASSESSEE IS RESTORED TO ITS ORIGINA L NUMBER. 5. THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR H EARING BEFORE REGULAR BENCH IN DUE COURSE AFTER INTIMATING BOTH SIDES. 6. IN THE RESULT, MISCELLANEOUS APPLICATION BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON FRID AY THE 27 TH NOVEMBER, 2010. SD/ SD/- (M. BALAGANESH ) (VIKAS AWASTHY) $ / ACCOUNTANT MEMBER / JUDICIAL MEMBER / MUMBAI, -/ DATED: 27/11/2020 VM , SR. PS(O/S) 3 M.A.NO.199/MUM/2020 COPY OF THE ORDER FORWARDED TO : 1. . / THE APPELLANT , 2. /( / THE RESPONDENT. 3. 0( ( )/ THE CIT(A)- 4. 0( CIT 5. 3/( , . . . , / DR, ITAT, MUMBAI 6. 4567 / GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT. REGISTRAR) ITAT, MUMBAI