SHRI RITESHKUMAR K. BAFNA, MUMBAI V. INCOME TAX OFFICER 20(3)(1), MUMBAI

MA 244/MUM/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 1953 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 03-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K J BAFNA
• Assessee Lawyers: NISHANT SAMAIYA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY , JUDICIAL MEMBER AND SHRI N.K. PRADHAN , ACCOUNTANT MEMBER M.A. NO. 24 4 /MUM./2019 ( ARISING OUT OF ITA NO. 2321 / MUM . /201 8) ( ASSESSMENT YEAR : 20 09 10 ) SHRI RITESHKUMAR K. BAFNA PRATIKSHA TOWER, B WING, FLAT NO.102, R.S. NIMKAR MARG MUMBAI 400 008 PAN AABPB7160M . APPELLANT V/S INCOME TAX OFFICER WARD 20(3)( 1 ), MUMBAI . RESPONDENT REVENUE BY : SHRI K.J. BAFNA ASSESS EE BY : SHRI NISHANT SA MAIYA DATE OF HEARING 14 .0 6 .2019 DATE OF ORDER 28.06.2019 O R D E R PER SAKTIJIT DEY. J.M. BY THIS APPLICATION, THE ASSESSEE SEEKS RECALL OF ORDER DATED 14 TH DECEMBER 2018, PASSED BY THE TRIBUNAL IN ITA NO. 2321 /MUM./ 2018. 2 . THE LEARNED AUTHORISED REPRESENTATIVE SUBMITTED , ON THE FIRST DATE OF HEARING FIXED ON 14 TH NOVEMBER 2018, THE ASSESSEE HAS SOUGHT ADJOURNMENT BY FILING LETTER DATED 6 TH NOVEMBER 2018. HE SUBMITTED , 2 SHRI RITESHKUMAR K. BAFNA THOUGH, THE NEXT DATE OF HEARING WAS FIXED ON 14 TH DECEMBER 2019, IT WAS NOT INTIMATED TO THE ASSESSEE. HE SUBMITTED , ON 14 TH DECEMBER 2018, THE APPEAL WAS HEARD EX PARTE IN THE ABSENCE OF THE ASSESSEE AND WAS ULTIMATELY DECIDED VIDE ORDER DATED 14 TH DECEMBER 2018. THUS, HE SUBMITTED , SINCE THE ABSENCE OF THE ASSES SEE ON THE LAST DATE OF HEARING WAS DUE TO A REASONABLE CAUSE , THE EX PARTE ORDER PASSED MAY BE RECALLED AND APPEAL MAY BE DISPOSED OFF ON MERIT AFTER HEARING THE ASSESSEE. 3 . THE LEARNED DEPARTMENTAL REPRESENTATIVE OPPOSED THE CONTENTION OF THE ASSESSEE. 4 . W E HAVE CONSIDERED RIVAL SUBMISSIONS AND PERUSED MATERIAL ON RECORD. THERE IS NO DISPUTE ON THE PRIMARY FACTS. THE ONLY FACTOR WHICH IS REQUIRED TO BE EXAMINED IS, WHETHER THE ABSENCE OF THE ASSESSEE ON THE DATE OF HEARING OF APPEAL I.E., 1 4 TH DECEMBER 2018, WAS DUE TO A REASONABLE CAUSE. AFTER CONSIDERING THE SUBMISSIONS OF THE LEARNED AUTHORISED REPRESENTATIVE, WE ARE OF THE VIEW THAT NON APPEARANCE OF THE ASSESSEE ON THE DATE OF HEARING OF APPEAL WAS DUE TO A REASONABLE CAUSE. ACCORDINGLY , I N EXERCISE OF POWER CONFERRED UNDER RULE 24 OF THE INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963, WE RECALL THE APPEAL ORDER DATED 14 TH DECEMBER 2018 AND RESTORED THE APPEAL TO ITS ORIGINAL POSITION. THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING BEF ORE 3 SHRI RITESHKUMAR K. BAFNA THE ASSIGNED BENCH IN THE REGULAR COURSE ON INTIMATION TO BOTH THE PARTIES. 5 . IN THE RESULT, MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN C OURT ON 2 8 .06.2019 SD/ - N.K. PRADHAN ACCOUNTANT MEMBER SD/ - SAKTIJIT DEY JUDICIAL MEMBER MUMBAI, DATED: 28.06.2019 COPY OF THE ORDER FORWARDED TO : ( 1 ) THE ASSESSEE; ( 2 ) THE REVENUE; ( 3 ) THE CIT(A); ( 4 ) THE CIT, MUMBAI CITY CONCERNED; ( 5 ) THE DR, ITAT, MUMBAI; ( 6 ) GUARD FILE . TRUE COPY BY ORDER PRADEEP J. CHOWDHURY SR. PRIVATE SECRETARY ASSISTANT REGISTRAR ITAT, MUMBAI