ISHWARDAS S GUPTA, MUMBAI V. INCOME TAX OFFICER-30(1)(5), MUMBAI

MA 246/MUM/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2020 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 04-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S SENT H IL KUMARAN
• Keywords: Reasonable cause

Judgement Text

T HE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA ( A M) M.A. NO. 246/MUM/2019 ARISING OUT OF I.T.A. NO. 1322 /MUM/ 2018 (ASSESSMENT YEAR 20 12 - 13 ) ISHWARDAS S. GUPTA C - 1/4, SUNDER NAGAR S.V. ROAD, MALAD(W) MUMBAI - 400 064. P AN : AEJPG5040F V S . ITO - 30(1)(5) PRATYAKSHA KAR BHAVAN, BKC BANDRA EAST MUMBAI - 400 051. ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY SHRI RAJESH S. SHAH DEPARTMENT BY SHRI S. SENTHIL KUMARAN DATE OF HEARING 1 4 .6 . 201 9 DATE OF PRONOUNCEMENT 14 . 6 . 201 9 O R D E R PER SHAMIM YAHYA (AM) : - BY WAY OF THIS MISCELLANEOUS APPLICATION ASSESSEE SEEKS RECALL OF THE ORDER OF THIS TRIBUNAL IN ITA NO. 1322/MUM/2018 FOR A.Y. 2012 - 13 VIDE ORDER DATED 1.1.2019. 2. THE S AID ORDER WAS DISPOSED OF EX - PARTE. NOW IT IS THE PLEA OF THE ASSESSEE THAT THERE WAS REASONABLE CAUSE FOR NON - APPEARANCE IN AS MUCH AS NOTICE OF HEARING WAS NOT SERVED UPON THE ASSESSEE. 3. UPON CAREFUL CONSIDERATION, IN THE INTEREST OF JUSTICE, THE TRIBUNAL ORDER IS RECALLED. REGISTRY IS D IRECTED TO FIX THE CASE FOR HEARING ON 22.7.2019. 4. IN THE RESULT, MISCELLANEOUS APPLICATION STANDS ALLOWED. ORDER HAS BE EN PRONOUNCED IN THE COURT ON 14 . 6 . 201 9 . SD/ - (SH A MIM YAHYA ) ACCOUNTANT MEMBER MUMBAI ; DATED : 14 / 6 / 20 1 9 2 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. BY ORDER, //TRUE COPY// ( ASS ISTANT REGISTRAR ) PS ITAT, MUMBAI