M/S SUNMOON ENTERPRISES , MUMBAI V. ASST CIT 19 (3), MUMBAI

MA 212/MUM/2021

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 7497 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-11-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 23-09-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपील य अ धकरण म ु ंबई पीठ “एस एम सी” , म ु ंबई ी वकास अव थी, या यक सद य के सम IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC ”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER MA NO.212/MUM/2021 [Arising out of ITA NO.7747/MUM/2019(A.Y 2007-08 )] M/s. Sun Moon Enterprises, FC-8160A,FC-8161, FC-8162, Bharat Diamond Bourse, Bandra Kurla Complex, Bandra (E), Mumbai 400 051 PAN:AACFS-2954-D ...... ाथ /Applicant बनाम Vs. Asstt. Commissioner of Income Tax 19(3), Income Tax Office, Matru Mandir, Mumbai 400 007 ..... तवाद /Respondent ाथ वारा/ Applicant by : Shri Ketan Vanji तवाद वारा/Respondent by : Shri R.A. Dhyani स ु नवाई क त थ/ Date of hearing : 26/11/2021 घोषणा क त थ/ Date of pronouncement : 26/11/2021 आदेश/ ORDER This Miscellaneous Application has been filed by the assessee with a prayer to recall ex-parte order of the Tribunal dated 26/07/2021 in ITA No.7747/Mum/2019 for the assessment year 2007-08. 2. Shri Ketan Vanji appearing on behalf of the assessee submitted that 02/06/2021 was the date of first effective hearing of the appeal. The counsel of assessee could not attend virtual hearing due to technical disruptions, which was beyond control. The ld.Counsel for the assessee further submitted that the Tribunal while adjudicating the appeal of assessee has failed to consider ground No.1 to 4 of 2 MA NO.212/MUM/2021 the appeal assailing validity of reopening. Non-adjudication of the grounds raised in the appeal is a mistake apparent from record. 3. On the other hand, Shri. R.A. Dhyani representing the Department submitted that there is no apparent mistake in the order of Tribunal, therefore, the same should be sustained. 4. Both sides heard. The assessee has filed Miscellaneous Application seeking recalling of an ex-parte order of the Tribunal dated 26/07/2021. It has been contended that the counsel of the assessee could not join virtual hearing on account of technical glitch on the date when the matter was fixed for hearing and it has been further pointed that the grounds challenging validity of reopening of assessment have also not been adjudicated. I find merit in the submissions of the ld.Authorized Representative of the assessee. In view of the above short comings, the order dated 26/07/2021 needs to be recalled. Accordingly, the order dated 26/07/2021 is recalled and the Registry is directed to fix the appeal for fresh hearing in due course before the regular Bench. 5. In the result, Miscellaneous Application by the assessee is allowed. Order pronounced in the open Court on Friday the 26 th day of November, 2021 Sd/- (VIKAS AWASTHY) या यक सद य/JUDICIAL MEMBER म ु ंबई/ Mumbai, दनांक/Dated 26/11/2021 Vm, Sr. PS (O/S) 3 MA NO.212/MUM/2021 त ल प अ े षतCopy of the Order forwarded to : 1. अपीलाथ /The Appellant , 2. तवाद / The Respondent. 3. आयकर आय ु त(अ)/ The CIT(A)- 4. आयकर आय ु त CIT 5. वभागीय त न ध, आय.अपी.अ ध., म ु बंई/DR, ITAT, Mumbai 6. गाड फाइल/Guard file. BY ORDER, //True Copy// (Dy./Asstt. Registrar) ITAT, Mumbai