MR. SHASHIKANT M UDANI, Mumbai V. ACIT 26 (3), Mumbai

MA 200/MUM/2021

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 8132 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-11-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 08-09-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SUBRAMANIAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “SMC”, MUMBAI BEFORE SHRI SAKTIJIT DEY (JM) M.A. No. 200/Mum/2021 (Arising out of ITA No. 2231/Mum/2019) (Assessment Year : 2010–11) Shashikant M. Udani, H-210, Ansa Industrial Estate, Saki Vihar Road, Andheri (East) - 400072 PAN: AAAPU2812L Vs. The Asst. Commissioner of Income Tax, Circle 26(3), Pratyaksha Kar Bhavan, C-11, B.K.C., Bandra (E), Mumbai - 400051 (Appellant) (Respondent) Assessee by : Shri Subramanian (AR) Revenue by : Shri B.K. Bagchi (DR) Date of Hearing: 12/11/2021 Date of Pronouncement: 18/11/2021 O R D E R By filing this application, assessee seeks recall of the ex-parte order passed in ITA No. 2231/Mum/2019 dated 15.10.2020. 2. I have heard learned counsel appearing for the assesee and learned Departmental Representative. It is the contention of the learned counsel for the assessee that notice of hearing relating to the appeal was received by the assessee after the date of hearing. In fact, averment to similar effect has been made in the miscellaneous application. Considering the above, I am of the view that the non-appearance of the assessee on the date of hearing of appeal was due to reasonable cause. That being the case, in exercise of power conferred under rule 24 of the Income Tax Appellate Tribunal Rules. I am inclined to recall the order dated 15.10.2020 passed in ITA No. 2231/Mum/2019 and 2 M.A. No. 200/MUM/2021 Assessment Years: 2010-11 restore the appeal to its original position. Registry is directed to post the appeal for hearing before the assigned Bench in regular course after due intimation to the parties. 3. In the result, miscellaneous application is allowed. Order pronounced in the open court on 18 th November, 2021. Sd/- (SAKTIJIT DEY) JUDICIAL MEMBER म ुंबई Mumbai; दिन ुंक Dated: 18/11/2021 Alindra, PS आदेश प्रतितिति अग्रेतिि/Copy of the Order forwarded to : 1. अपील र्थी / The Appellant 2. प्रत्यर्थी / The Respondent. 3. आयकर आय क्त(अपील) / The CIT(A)- 4. आयकर आय क्त / CIT 5. दिभ गीय प्रदिदनदि, आयकर अपीलीय अदिकरण, म ुंबई / DR, ITAT, Mumbai 6. ग र्ड फ ईल / Guard file. आदेशानुसार/ BY ORDER, सत्य दपि प्रदि //True Copy// उि/सहायक िंजीकार (Dy./Asstt. Registrar) आयकर अिीिीय अतिकरण, म ुंबई / ITAT, Mumbai