M/S AMAN MARKETING SERVICES PVT LTD., Mumbai V. ITO CIRCLE-3(1)(1), Mumbai

MA 268/MUM/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3595 (ITAT-MUMBAI)
• Duration Of Justice: 8 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 27-10-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

MA No 268/Mum/2021 In ITA No.5546/Mum/2019 Assessment year: 2011-12 Page 1 of 2 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI 'SMC' BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Vikas Awasthy (Judicial Member)] MA No 268/Mum/2021 In ITA No.5546/Mum/2019 Assessment year: 2011-12 Aman Marketing Services Pvt. Ltd. ...................... Appellant 115, Sealord A. Cuffe Parade, Mumbai 400005 [PAN: AACFG0200A] Vs. Income Tax Officer Circle-3(1)(1) Mumbai .................. Respondent Appearances by Stany Saldanha for the applicant Milind Chavan for the respondent Date of concluding the hearing : May 20, 2022 Date of pronouncement the order : July 11, 2022 ORDER Per Pramod Kumar, VP: 1. By way of this miscellaneous application the assessee applicant seeks a recall of the ex- parte order dated 15.04.2021, on the ground that the assessee was prevented by a reasonable cause, i.e. the office of the appellant and the related offices were not operational in view of second wave of Covid-19, from appearing before the Tribunal. 2. Having heard the rival contentions and having perused the material on record, we are satisfied with the explanation given by the assessee applicant for none appearance before the Tribunal and, accordingly, we are of the considered view that is a fit case for recall of ex-parte order, under proviso to Rule 24 of the Income Tax Appellate Tribunal (Income Tax Rules, 1963). We, therefore, recall the order dated 15.04.2021 and direct the registry to fix this case for hearing a fresh in the first week of August 2022. MA No 268/Mum/2021 In ITA No.5546/Mum/2019 Assessment year: 2011-12 Page 2 of 2 3. In the result, miscellaneous application is allowed in the terms indicated above. Pronounced in the open court today on the 11 th July, 2022. Sd/- Sd/- Vikas Awasthy Pramod Kumar (Judicial Member) (Vice President) Mumbai, dated the 11 th July, 2022 Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) DR (6) Guard File By order True Copy Assistant Registrar/ Sr. PS Income Tax Appellate Tribunal Mumbai benches, Mumbai