M/S RELIABLE BALL BEARING STORES, MUMBAI V. ITO 20 (3)91), MUMBAI

MA 278/MUM/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3867 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 14-11-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

म ु ंबई ठ “एस एम स ” स , स ए ं ! ं" म# $%, &' स & सम( IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ SMC”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI , ACCOUNTANT MEMBER MA NO.278/MUM/2021 [ Arising out of ITA NO.8026/MUM/2019(A.Y.2009-10 ) ] M/s. Reliable Ball Bearing Stores, 169, Mutton Street, Opp.Null Bazar, Mumbai- 400 008 PAN: AAFFR-1220-C ..... ) /Applicant बन म Vs. ITO-20(3)(1), 621, 6 th Floor, Piramal Chambers, Lalabaug, Parel, Mumbai – 400 012. ..... " /Respondent ) , / Applicant by : Shri Amit Jhaveri " , /Respondent by : Shri C.T.Mathew, Sr.AR स ु न ई - " / Date of hearing : 25/03/2022 ./$ - " / Date of pronouncement : 20/06/2022 &!/ ORDER PER VIKAS AWASTHY, JM: This Miscellaneous Application has been filed by the assessee for recalling the order of Tribunal in ITA No. 8026/MUM/2019 dated 07/06/2021, vide which appeal of the assessee was decided in an ex-parte proceedings. 2. Shri Amit Jhaveri appearing on behalf of the assessee submitted that appeal of the assessee was heard during COVID lockdown period through video conferencing. Neither the assessee nor the Authorized Representative of the 2 MA NO.278/MUM/2021 assessee was aware of the proceedings, therefore, on the date fixed, none appeared to represent the assessee. The ld.Authorized Representative of the assessee prayed that an opportunity may be granted to the assessee to defend the appeal on merits. 3. Per contra, Shri C.T. Mathew representing the Department opposed the Miscellaneous Application. The ld.Departmental Representative submitted that the assessee has failed to point out any mistake in the order of Tribunal. 4. Both sides heard. Undisputedly, the appeal of the assessee was decided in an ex-parte proceedings. Taking into consideration entire facts, the order dated 07/06/2021 is recalled and the appeal of assessee is restored to its original number. The Registry is directed to fix the appeal for hearing on 28/07/2022 before regular Bench after issuing notice to both sides. 5. In the result, the Miscellaneous Application is allowed. Order pronounced in the open Court on Monday the 20 th day of June, 2022 Sd/- Sd/- (PRASHANT MAHARISHI ) (VIKAS AWASTHY) &' स /ACCOUNTANT MEMBER स /JUDICIAL MEMBER म ु ंबई/ Mumbai, 0 न ं /Dated 20/06/2022 Vm, Sr. PS(O/S) 3 MA NO.278/MUM/2021 त ल प अ े षतCopy of the Order forwarded to : 1. )/The Appellant , 2. " / The Respondent. 3. ु 1"( )/ The CIT(A)- 4. ु 1" CIT 5. 4 5 " न , . . ., म ु बंई/DR, ITAT, Mumbai 6. 5 7% 8 9 /Guard file. BY ORDER, //True Copy// (Dy./Asstt. Registrar) ITAT, Mumbai