MR.KANTILAL JAIN, MUMBAI V. INCOME TAX OFFICER-19(2)(2), MUMBAI

MA 24/MUM/2021

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 3942 (ITAT-MUMBAI)
• Duration Of Justice: 8 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-10-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 27-01-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, M UMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI RAVISH SOOD, JM M.A. NO. 24/MUM/2021 (ARISING OUT OF ITA NO. 2189/MUM/2018) (ASSESSMENT YEAR: 2010-11) KANTILAL NENMAL JAIN 13, BUILDING NO.105 MARUTI MANDIR MARG 5 TH KHUMBHARWADA MUMBAI-400 00 VS. ITO-19(2)(2) ROOM NO.220 MATRU MANDIR, INCOME TAX OFFICE TARDEO, GRANT ROAD MUMBAI-400 007 PAN/GIR NO. ADCPJ9751E ( APPELLANT ) : ( RESPONDENT ) APPELLANT BY : NONE RESPONDENT BY : SHRI BHARAT ANDHALE DATE OF HEARING : 08.10.2021 DATE OF PRONOUNCEMENT : 08.10.2021 PER SHAMIM YAHYA, A. M.: BY WAY OF THIS MISCELLANEOUS APPLICATION, THE ASSES SEE SEEKS RECALL OF THE EXPARTE ORDER OF THIS TRIBUNAL IN ITA NO. 2189/MUM/2018 VID E ORDER DATED 30.04.2019. 2. WE HAVE HEARD THE LD. DR AND PERUSED THE RECOR DS. IT HAS BEEN PLEADED THAT DUE TO NON RECEIPT OF THE NOTICE OF HEARING ASSESSEE COULD NOT BE REPRESENTED AT THE DATE OF HARING. HENCE, IT HAS BEEN PLEADED THAT THE EXPARTE ORDER MAY BE RECALLED IN TERMS OF ITAT RULES. 3. ON CAREFUL CONSIDERATION AND CONSIDERING THE REA SONABLE CAUSE ATTRIBUTED FOR NON- APPEARANCE OF THE COUNSEL FOR THE ASSESSEE, WE ARE OF THE CONSIDERED OPINION, THE ABOVE EXPARTE ORDER OF THIS TRIBUNAL DESERVES TO BE RECAL LED ON THE TOUCHSTONE OF RULE 24 OF ITAT RULES. 2 MA NO.24/M/21 4. THE SAID RULE PROVIDE THAT WHERE, ON THE DAY F IXED FOR HEARING OR ON ANY OTHER DATE TO WHICH THE HEARING MAY BE ADJOURNED, THE APPELLANT D OES NOT APPEAR IN PERSON OR THROUGH AN AUTHORISED REPRESENTATIVE WHEN THE APPEAL IS CAL LED ON FOR HEARING, THE TRIBUNAL MAY DISPOSE OF THE APPEAL ON MERITS AFTER HEARING THE R ESPONDENT: PROVIDED THAT WHERE AN APPEAL HAS BEEN DISPOSED OF AS PROVIDED ABOVE AND THE APPELLANT APPEARS AFTERWARDS AND SATISFIES THE TRIB UNAL THAT THERE WAS SUFFICIENT CAUSE FOR HIS NON-APPEARANCE WHEN THE APPEAL WAS CALLED ON FO R HEARING, THE TRIBUNAL SHALL MAKE AN ORDER SETTING ASIDE THE EX PARTE ORDER AND RESTORING THE APPEAL. 5. ACCORDINGLY, THE ABOVE SAID ORDER OF THE TRIBUN AL IS DULY RECALLED. THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING IN NORMAL CO URSE. 6. IN THE RESULT, THIS MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 08.10.2021 SD/- SD/- (RAVISH SOOD) (SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI; DATED : 08 .10.2021 THIRUMALESH , 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