SMT.LILA SHARMA, MUMBAI V. INCOME TAX OFFICER RANGE-30(2)(2), MUMBAI

MA 266/MUM/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2136 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 11-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C ANJARIA
• Assessee Lawyers: G P MEHTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY , JUDICIAL MEMBER AND M.A. NO.266/MUM./2019 ( ARISING OUT OF ITA NO.1726/MUM./2018 ) ( ASSESSMENT YEAR : 2010 11 ) SMT. LILA SHARMA 36/1, SOLICITORS BUNGALOW, RANI SATI MARG, MALAD (E), MUMBAI PAN ASYPS3124M . APPELLANT V/S ITO RANGE 30(2)(2), ROOM NO. 513, C 13, BKC, BANDRA (E), MUMBAI 400051 . RESPONDENT ASSESSEE BY : SHRI G.P. MEHTA REVENUE BY : SHRI C. ANJARIA DATE OF HEARING 07.06.2019 DATE OF ORDER 19.06.2019 O R D E R PER SAKTIJIT DEY, J.M. BY FILING THIS APPLICATION ASSESSEE SEEKS RECALL OF ORDER DATED 08.10.2018 PASSED I N ITA NO. 1726/MUM/2018. 2. THE L EARNED AUTHORISED REPRESENTATIVE DRAWING OUR ATTENTION TO THE AVERMENTS MADE IN THE MISCELLANEOUS APPLICATION SUPPORTED BY AFFIDAVITS OF THE ASSESSEE AS WELL AS THE CONCERNED CHARTED ACCOUNTANT SUBMITTED, ON THE DATE OF THE HEARING OF APPEAL THE AUTHORISED REPRESENTATI VE COULD NOT APPEAR BEFORE THE T RIBUNAL FOR M.A. NO.266/MUM./2019 ARISING OUT OF ITA NO.1726/MUM./2018 2 SEEKING ADJOURNMENT DUE TO DELAY OF LOCAL TRAIN. THUS, HE SUBMITTED , TH E EX PARTE ORDER PASSED BY THE T RIBUNAL DISPOSING OF ASSESSEE S APPEAL MAY BE RECALLED FOR RE HEARING. 3. THE LEARNED DEPARTMENT AL REPRESENTATIVE LEFT IT TO THE DISCRETION OF THE BE NCH TO CONSIDER THE REQUEST OF THE ASSESSEE TO RECALL T HE EX PARTE ORDER. 4. WE HAVE CONSIDERED RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. ON 08.10.2018 WHEN THE CORRESPONDING APPEAL OF THE ASSESSEE WAS CALLED FOR HEARING BEFORE THE TRIBUNAL , NO ONE APPEARED TO REPRESENT THE CASE ON BEHALF OF THE ASSESSEE. THEREFORE , THE B ENCH PROCEEDED T O DISPOSE OF THE APPEAL EX PARTE QUA THE ASSESSEE AFTER HEARING THE LEARNED DEPARTMENTAL REPRESENTATIVE AND ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. HOWEVER , BEFORE US THE L EARNED AUTHORISED REPRESENTATIVE HAS EXPLAINED THE REASON FOR NON APPEARANCE ON THE DATE OF HEARING OF THE APPEAL. BEING SATISFIED WITH REASON FOR NON APPEARANCE , WE , IN EXERCISE OF POWER CONFERRED UNDER RULE 24 OF THE INCOME TAX APPELLATE TRIBUNAL RULE S, 1963 , RECALL THE ORDER DATED 08.10.2018 AND RESTORE THE APPEAL TO ITS ORIGINAL POSITION . W E DIRECT THE REGISTRY TO FIX THE APPEAL FOR HEARING BEFORE TH E ASSIGNED BENCH ON 19.08.2019. SINCE , THE AFORESAID DATE OF HEARING OF APPEAL WAS M.A. NO.266/MUM./2019 ARISING OUT OF ITA NO.1726/MUM./2018 3 ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, ISSUANCE OF SEPARATE H EARING NOTICE IS HEREBY DISPENSED WITH. 5. WE DIRECT THE ASSESSEE TO EITHER APPEAR HERSELF OR THROUGH HER AUTHORIZED REPRESENTATIVE TO REPRESENT THE CASE BEFORE THE TRIBUNAL ON THE DATE FIXED FOR HEARING OF THE APPEAL. 6. IN THE RESULT, MISC. APPLICATION IS ALLOWED . ORDER PRONOUNCED IN THE OPEN COURT ON 1 9 . 0 6 . 2 0 1 9 SD/ SAKTIJIT DEY JUDICIAL MEMBER MUMBAI, DATED: 1 9 . 0 6 . 2 0 1 9 M.A. NO.266/MUM./2019 ARISING OUT OF ITA NO.1726/MUM./2018 4 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 NISHANT VERMA & PRADEEP J. CHOWDHURY SR. PRIVATE SECRETARY (ASSISTANT REGISTRAR) ITAT, MUMBAI