ITO 31(1)(3), MUMBAI V. CHIRAG R. SHAH, MUMBAI

MA 214/MUM/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 7072 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-08-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 20-03-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N M PORWAL
• Assessee Lawyers: CHAITANYA ANJARIA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM M .A. NO. 214/MUM/2018 (ARISING OUT OF ITA NO. 792/MUM/2017) ( ASSESSMENT YEAR: 2009 - 10 ) SHRI CHIRAG R. SHAH E - 29, 2 ND FLOOR, HIREN SHIPPING CENTRE, M. G. ROAD, GOREG AON (WEST), MUMBAI - 400 062 VS. INCOME TAX OFFICER WARD 31(1)(3), MUMBAI PAN/GIR NO. AVQPS 7888 H ( APPELLANT ) : ( RESPONDENT ) APPELLANT BY : SHRI N. M. PORWAL RESPONDENT BY : SHRI CHAITANYA ANJARIA DATE OF HEARING : 31.08.2018 DATE OF PR ONOUNCEMENT : 31.08 .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 TRIBUNAL ORDER IN ITA NO. 792/MUM/2017 VIDE ORDER DATED 07.09.2017. 2. THE ABOVE SAID ORDER OF THE TRIBUNAL WAS PASSED EXPARTE AS NONE APPEARED ON BEHALF OF THE ASSESSEE. 3. NOW BY WAY OF THIS MA, THE LD. COUNSEL OF THE ASSESSEE HAS SUBMITTED THAT THE ASSESSEE HAD NEVER RECEIVED NOTICE FOR APPEARING ON THE DATE ON WHICH THE MATTER WAS HEARD BY THE TRIBUNAL. THIS SUBMISSION HAS BEEN FOUND TO BE COGENT. 2 M A NO. 214/MUM/2018 SHRI CHIRAG R. SHAH 4. HENCE, U PON HEARING BOTH THE COUNSEL AND PERUSING THE RECORDS, WE RECALL THE ORDER OF THE TRIBUNAL AS ABOVE. THE REGISTRY IS DIRECTED TO FIX THE CASE FOR HEARING ON 27.09.2018 . THE DATE OF HEARING HAS BEEN PRONOUNCED IN THE OPEN COURT. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 31.08.2018 SD/ - (S HAMIM YAHYA) A CCOUNTANT MEMBER MUMBAI ; DATED : 31.08.2018 ROSHANI , SR. PS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT - CONCERNED 5. DR, ITAT, MUMBAI 6. GUARD F ILE BY ORDER, (DY./ASSTT. REGISTRAR) ITAT, MUMBAI