RITESH KANTILAL BAFNA, MUMBAI V. INCOME TAX OFFICER 19(2)(2), MUMBAI

MA 209/MUM/2018

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 1580 (ITAT-MUMBAI)
• Duration Of Justice: 9 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 20-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SATISH CHANDRA RAJORE

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH , MUMBAI BEFORE SHRI JOGINDER SINGH , VICE PRESIDENT & SHRI RAJESH KUMAR , ACCOUNTANT MEMBER MISCELLANEOUS APPLICATION NO. 209 / MUM /201 8 (ARISING OUT OF ITA NO. 2327 /MUM /201 7 ) ( / ASSESSMENT YEAR : 20 0 9 - 20 10 ) RITESH KANTILAL BAFNA, SON & LEGAL HEIR OF LATE KANTILAL M BAFNA, B/11, 3 RD FLOOR, ARUN BLDG., N ARAY AN DHABOLKAR ROAD, MALABAR HILL, MUMBAI - 06 VS. ITO WD 19(2)(2), MUMBAI ./ PAN NO. : A A A P B 8051 G ( / APPELLANT ) .. ( / RESPONDENT ) /AS SESSEE BY : SHRI C.V.JAIN , AR /REVENUE BY : SHRI SATISH CHANDRA RAJORE , CIT DR / DATE OF HEARING : 16 / 1 1 /201 8 / DAT E OF PRONOUNCEMENT 01/01/2019 / O R D E R PER SHRI RAJESH KUMAR , A M : BY VIRTUE OF TH IS MISCELLANEOUS APPLICATION, THE ASSESSEE SEEKS RECALLING OF THE ORDER DATED 25.10.2017 , PASSED BY THE TRIBUNAL IN ITA NO. 2327 /MUM/201 7 FOR THE ASSESSMENT YEAR 200 9 - 20 10 . 2. LD. AR SUBMITTED BEFORE US THAT ON THE DATE OF HEARING, THE ASSESSEE COULD NOT APPEAR BEFORE THE BENCH AS THE ASSESSEE HAS NOT RECEIVED ANY NOTICE OF HEARING FIXING THE DATE ON 04.09.2017 . LD. AR, THEREFORE, PRAYED THAT IN THE INTEREST OF JUSTICE AND FAIR - PLAY, THE ORDER DATED 25.10.2017 , PASSED IN ITA NO. 2327 /MUM/201 7 BY THE TRIBUNAL MAY PLEASE BE RECALLED, SO THAT THE ASSESSEE COULD BE GIVEN AN OPPORTUNITY OF HEARING AND THE APPEAL BE HEARD ON MERIT. MA NO. 209/ MUM / 1 8 2 3. LD. DR, ON THE OTHER HAND, STRO NGLY OPPOSED TO THE CONTENTION OF THE LD. AR BY SUBMITTING THAT THE ASSESSEE HAS DELIBERATELY NOT APPEARED BEFORE THE BENCH , THEREFORE, THE ORDER SHOULD NOT BE RECALLED. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS OF BOTH THE PARTIES AND PERUSED THE MATERIAL ON RECORD. WE FIND THAT THE ORDER IN THIS CASE WAS PASSED EX - PARTE DUE TO NON - APPEARANCE OF THE ASSESSEE ON THE DATE OF HEARING I.E. ON 04.09.2017 . LD. AR BEFORE US SUBMITTED THAT THE ASSESSEE COULD NOT ATTEND ON THE APPOINTED DATE OF HEARING AS NO NOTICE WA S RECEIVED BY THE ASSESSEE FOR THE SAID DATE OF HEARING. IN OUR OPINION, THE SAID REASON FOR NON - ATTENDANCE BEFORE THE BENCH IS SUFFICIENT AND ADEQUATE TO RECALL THE ORDER DATED 25.10.2017, PASSED IN ITA NO. 2327 /MUM/201 7 AND THE SAME IS HEREBY RECALLED. T H E REGISTRY IS DIRECTED TO LIST THE APPEAL FOR HEARING IN DUE COURSE . 5 . IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 01/01/2019 SD/ - ( JOGINDER SINGH ) SD/ - (RAJESH KUMAR) / VICE PRESIDENT / ACCOUNTANT MEMBER MUMBAI ; DATED 01/01/2019 . . / PRAKASH KUMAR MISHRA , S R.PS. / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( ASSISTANT REGISTRAR ) , / ITAT, MUMBAI 1. / THE APPELLANT - 2. / THE RESPONDENT - 3. ( ) / THE CIT(A), MUMBAI 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE. //TRUE COPY//