DCIT CEN CIR 1(2), MUMBAI V. SEJAL GEMS P. LTD, MUMBAI

MA 219/MUM/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6733 (ITAT-MUMBAI)
• Duration Of Justice: 9 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-01-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 23-03-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: D G
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM M A NO. 219 /MUM/ 2018 (ARISING OUT OF ITA NO. 3872 /MUM/2017) (ASSESSMENT YEAR: 201 0 - 11 ) M/S. SEJAL GEMS PVT. LTD. 301, PANCHRATNA, OPERA HOUSE, MUMBAI - 400 004 VS. DY. CIT, CENTRAL CIRCLE - 1(2), ROOM NO. 906, 9 TH FLOOR, OLD CGO BUILDING ANNEXE, M. K. ROAD, MUMBAI - 400 020 PAN/GIR NO. AADCS 2096 Q ( APPELLANT ) : ( RESPONDENT ) APPELLANT BY : SHRI POOJAN MEHTA RESPONDENT BY : SHRI D. G. PANSARI DATE OF HEARING : 18.01.2019 DATE OF PRONOUNCEMENT : 21.01 .2019 O R D E R PER SHAMIM YAHYA, A. M.: BY WAY OF THIS MISCELLANEOUS APPLICATION, THE ASSESSEE SEEKS RECALL OF THE EX PARTE ORDER OF THIS TRIBUNAL IN I TA NO. 3872 /MUM/2017 V IDE ORDER DATED 05.0 1 .2018 FOR THE ASSESSMENT YEAR 201 0 - 11 . 2. I HAVE HEARD BOTH THE COUNSEL AND PERUSED THE RECORDS. ON CAREFUL CONSIDERATION AND CONSIDERING THE REASONABLE CAUSE ATTRIBUTED FOR NON - APPEARANCE OF THE LD. COUNSEL OF THE ASSESSEE, I AM OF THE CONSIDERED OPINION THAT THE ABOVE EX PARTE ORDER OF THIS TRIBUNAL DESERVES TO BE RECALLED. 3. ACCORDINGLY, THE ABOVE SAID ORDER OF THE TRIBUNAL IS DULY RECALLED. THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING IN THE NORMAL COURSE. 2 MA NO. 219/MUM/2018 4. IN THE RESULT, THE MISCELLANEOUS A PPLICATION STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 2 1 . 0 1 . 2 0 1 9 S D / - (SHAMIM YAHYA) ACCOUNTANT MEMBER MUMBAI ; DATED : 2 1 . 0 1 . 2 0 1 9 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 FILE BY ORDER, (DY./ASSTT. REGISTRAR) ITAT, MUMBAI