ITO WD 24(1)(5), MUMBAI V. DINESHL. AGARWAL (HUF), MUMBAI

MA 23/MUM/2018

• Counselvise Citation: [2019] 113 COUNSELVISE.COM (IT) 6353 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 10 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-11-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 12-01-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: CHOUDHARY ARUNKUMAR SINGH
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH SMC , MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER & SHRI N.K. PRADHAN , HON'BLE ACCOUNTANT MEMBER M .A. NO. 23 /MUM/201 8 [ ARISING OUT OF ITA. NO . 2315/M/2017 (A.Y: 2006 - 07 ) ] SHRI DINESH L. AGRAWAL (HUF) 210, BAJSONS INDUSTRIAL ESTATE CHAKALA ROAD, ANDHERI (EAST) MUMBAI - 400 069 PAN: AACHD 0534N V. ITO WARD 24(1)(5) PIRAMAL CHAMBERS LOWER PAREL, MUMBAI (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI K. GOPAL DEPARTMENT BY : SHRI CHOUDHARY ARUNKUMAR SINGH DATE OF HEARING : 25.01.2019 DATE OF PRONOUNCEMENT : 13 . 11 .2019 O R D E R PER C. N. PRASAD (JM) 1. THROUGH THIS MISCELLANEOUS APPLICATION THE ASSESSEE IS SEEKING RECALL OF THE EXPARTE ORDER PASSED BY THE TRIBUNAL DATED 06.10.2017. 2. THE ASSESSEE IN HIS APPLICATION STATED THAT THE COUNSEL FOR THE ASSESSEE COULD NOT APPEAR BEFORE THE TRIBUNAL ON 01.08.2017 WHEN THE MATTER WAS CALLED , FOR THE REASON THAT HE IS NO T AWARE OF THE DATE OF POSTING AS THE MATTER GOT ADJOURNED ON REQUEST MADE BY ONE MR. SALEEL PARAB 2 M.A. NO.23/MUM/2018 SHRI DINESH L. AGRAWAL (HUF) FROM THE OFFICE OF THE CHARTERED ACCOUNTANTS . MR. SALEEL PARAB THOUGH SOUGHT TIME ON BEHALF OF THE ASSESSEE HE DID NOT INFORM THE DATE OF HEARING AND WENT ON LEAVE FOR ABOUT TWO MONTHS FROM JULY , 2017 . THEREFORE, THE ASSESSEE SUBMITS THAT THERE IS REASONABLE CAUSE FOR NON - APPEARANCE ON 01.08.2017. LD. COUNSEL FOR THE ASSESSEE T HEREFORE PRAYS FOR RECALL OF THE EXPARTE ORDER IN THE INTEREST OF THE JUSTICE AS TH ERE IS SUFFICIENT CAUSE FOR NON - APPEARANCE OF THE ASSESSEE. 3. LD. DR HAS NO SERIOUS OBJECTION IN RECALLING THE ORDER. 4. ON HEARING BOTH THE PARTIES WE FIND THAT TH ERE WAS SUFFICIENT CAUSE FOR NON - APPEARANCE OF THE ASSESSEE WHEN THE MATTER WAS CALLED FOR ON 01.08.2017 . THUS WE RECALL THE EXPARTE ORDER PASSED BY THE TRIBUNAL DATED 06.10.2017 IN ITA.NO. 2315/MUM/2017. REGISTRY IS DIRECTED TO POST THE APPEAL FOR HEARING IN DUE COURSE AFTER ISSUING NOTICE TO BOTH THE PARTIES. 5. IN THE RESULT, MISCELLANEOUS APPLICATION FI LED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 13 TH NOVEMBER , 2019 SD/ - SD/ - ( N.K. PRADHAN ) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI / DATED 13 / 11 / 2019 GIRIDHAR , S R. PS 3 M.A. NO.23/MUM/2018 SHRI DINESH L. AGRAWAL (HUF) COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY// BY ORDER (ASSTT. REGISTRAR) ITAT, MUM