REALSTONE EXPORTS LTD, MUMBAI V. INCOME TAX OFFICER WARD 8(3)(3), MUMBAI

MA 207/MUM/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 9725 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-09-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2010-2011
• Appeal Filed On: 25-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: CHAUDHARY ARUN KUMAR SINGH
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL G BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI SAKTIJIT DEY, JM M .A. NO. 207/MUM/2018 (ARISING OUT OF ITA NO. 3444/MUM/2014) ( ASSESSMENT YEAR: 2010 - 11 ) M/S. REALSTONE EXPORTS LIMITED 204, MARINE CHAMBERS, SIR V. T. ROAD, NEW MARINE LINES, MUMBAI - 400 020 VS. THE INCOME TAX OFFICER WARD 8(3)(3), MUMBAI PAN/GIR NO. AACCR 8504 K ( APPELLANT ) : ( RESPONDENT ) APPELLANT BY : NONE RESPONDENT BY : SHRI CHAUDHARY ARUN KUMAR SINGH DATE OF HEARING : 1 4.09.2018 DATE OF PRONOUNCEMENT : 17.09 .2018 O R D E R PER S HAMIM YAHYA, A. M.: BY WAY OF THIS MISCELLANEOUS APPLICATION (MA FOR SHORT) THE ASSESSEE SEEKS RECALL OF THIS ORDER OF THE TRIBUNAL IN ITA NO. 3444/MUM/2014 FOR ASSESSMENT YEAR (AY FOR SHO RT) 2010 - 11 VIDE ORDER DATED 03.10.2017. 2. WE HAVE HEARD THE LD. DEPARTMENTAL REPRESENTATIVE (DR FOR SHORT). NOBODY IS APPEARING ON BEHALF OF THE ASSESSEE FOR THE PAST SEVERAL TIMES. IT IS NOTED THAT THE INCOME TAX APPEAL ORDER WAS PASSED BY THE INCOME TAX AP PELLATE TRIBUNAL (ITAT FOR SHORT) EX PARTE ON MERITS OF THE CASE. IT WAS NOTED THAT IN THE SAID ORDER THAT THE NOTICE WAS DISPATCH ED TO THE ASSESSEE BUT NOBODY HAS APPEARED ON THE DATE OF HEARING. 2 M.A. NO. 207/MUM/2018 M/S. REALSTONE EXPORTS LIMITED NOW BY WAY OF THIS MA, THE ASSESSEE WANTS RECALL OF THE AFO RESAID ORDER OF THE ITAT PASSED UPON MERITS OF T HE CASE. WE NOTE THAT THE ITAT RULE 24 OF THE INCOM E TAX APPELLATE TRIBUNAL RULES PROVIDES AS UNDER: 24. HEARING OF APPEAL EX PARTE FOR DEFAULT BY THE APPELLANT. - WHERE, ON THE DAY FIXED FOR HEARING OR ON ANY OTHER DATE TO WHICH THE HEARING MAY BE ADJOURNED, THE APPELLANT DOES NOT APPEAR IN PERSON OR THROUGH AN AUTHORISED REPRESENTATIVE WHEN THE APPEAL IS CALLED ON FOR HEARING, THE TRIBUNAL MAY DISPOSE OF THE APPEAL ON MERITS AFTER HEARING THE RESPONDENT: PR OVIDED THAT WHERE AN APPEAL HAS BEEN DISPOSED OF AS PROVIDED ABOVE AND THE APPELLANT APPEARS AFTERWARDS AND SATISFIES THE TRIBUNAL THAT THERE WAS SUFFICIENT CAUSE FOR HIS NON - APPEARANCE WHEN THE APPEAL WAS CALLED ON FOR HEARING, THE TRIBUNAL SHALL MAKE AN ORDER SETTING ASIDE THE EX PARTE ORDER AND RESTORING THE APPEAL. 3. FROM THE ABOVE, IT IS APPARENT THAT THE EX PARTE ORDER CAN BE RECALLED PROVIDED REASONABLE CAUSE IS PROVIDED FOR NON APPEARANCE BY THE ASSESSEE ON THE DESIGNATED DATE. HOWEVER, WE NOTE T HAT IN THE PRESENT CASE, NO PROPER REASONABLE CAUSE HAS BEEN ATTRIBUTED. IN THE WRITTEN SUBMISSIONS IT HAS ONLY BEEN MENTIONED THAT DUE TO INADVERTENCY THERE WAS NO APPEARANCE ON BEHALF OF ASSESSEE. IN OUR CONSIDERED OPINION, THIS CANNOT CONSTITUTE A REASO NABLE CAUSE. HENCE, WE ARE INCLINED TO DISMISS THIS MISCELLANEOUS APPLICATION. 4. IN THE RESULT, TH IS MISCELLANEOUS APPLICATION STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 17.09.2018 SD/ - SD/ - ( SAKTIJIT DEY ) (S HAMIM YAHYA) J UDICIAL MEMBER A CCOUNTANT MEMBER MUMBAI ; DATED : 17.09.2018 ROSHANI , SR. PS 3 M.A. NO. 207/MUM/2018 M/S. REALSTONE EXPORTS LIMITED COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT - CONCERNE D 5. DR, ITAT, MUMBAI 6. GUARD F ILE BY ORDER, (DY./ASSTT. REGISTRAR) ITAT, MUMBAI