SIDDHIVINAYAK ASSOCIATES, MUMBAI V. ACIT 17(1), MUMBAI

MA 282/MUM/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 5254 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-02-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2009-2010
• Appeal Filed On: 22-11-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: VEERKUMAR C. SHAH

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL “F” Bench, Mumbai Shri Shamim Yahya (AM) & Shri Vikas Awasthy (JM) M.A. No.282/Mum/2021 in I.T.A. No. 3594/Mum/2013 (A.Y. 2009-10) M/s. Siddhivinayak Associates C/o. My Choice, Shop No. 1 Keshav Bhavan, Lady Jamsedji Road, Shivaji Park Mumbai - 400 016. PAN : AACFS2982D Vs. ACIT-17(1) Piramal Chambers Mumbai. (Appellant) (Respondent) Assessee by Shri Veerkumar C. Shah Department by Shri Tejinder Pal Singh Date of Hearing 04.02.2022 Date of Pronouncement 07.02.2022 O R D E R Per Shamim Yahya (JM) :- By way of this miscellaneous application assessee seeks recall of the ex- parte order of this Tribunal in Income Tax Appeal number 3594/Mum/2013 vide order dated 11.8.2017. 2. We have heard both the counsel and perused the records. It has been pleaded that there was a change in address of the assessee. Hence due to non- receipt of the notice of hearing assessee could not be represented at the date of hearing. Hence it has been pleaded that the ex-party order may be recalled in terms of ITAT rules. 3. On careful consideration and considering the reasonable cause attributed for non-appearance of the counsel for the assessee, we are of the considered opinion the above ex-parte the order of this tribunal deserves to be recalled on the touchstone of Rule 24 of ITAT Rules. The said rule provide that where an appeal has been disposed of as provided above and the assessee M/s. Siddhivinayak Associates 2 appears afterwards and satisfies the Tribunal that there was sufficient cause of his non-appearance, when the appeal was called on for hearing the Tribunal shall make an order setting aside an ex-parte order and restoring the appeal. Accordingly the above said order of the tribunal is duly recalled. The registry is directed to fix the appeal for hearing in normal course. 4. In the result the miscellaneous application stands allowed Order pronounced in the open court on 7.2.2022. Sd/- Sd/- (VIKAS AWASTHY) (SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai; Dated : 07/02/2022 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// (Assistant Registrar) PS ITAT, Mumbai