AMIT ASHOK GOLWALA, MUMBAI V. ITO - 25 (2)(1), MUMBAI

MA 286/MUM/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0596 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-02-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 11-12-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER MA NO. 286/MUM/2020 (ARISING OUT OF ITA NO. 7265/MUM/2018) (A.Y: 2011-12 ) AMIT ASHOK GOLWALA, 11, KAMALKUNJ, 4 TH FLOOR, N.S. ROAD, JUHU SCHEME, VILE PARLE, MUMBAI - 400056 / VS. THE ITO 25 (2) (1), MUMBAI ./ ./ PAN/GIR NO. : AAYPG1455B ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI DARPAN KRIPLANI, AR / RESPONDENT BY : MS. USHA GAIKWAD, DR / DATE OF HEARING 12/02/2021 / DATE OF PRONOUNCEMENT 15/02/2021 / O R D E R PER PAVAN KUMAR GADALE: THE ASSESSEE HAS FILED THE MISCELLANEOUS APPLICATION (MA) NO. 286/MUM/2020 IN ITA NO. MA NO. 286/MUM/2020 AMIT ASHOK GOLWALA. - 2 - 7265/MUM/2018 PASSED ON 02.03.2020 FOR THE ASSESSMENT YEAR 2011-12 FOR RECALLING THE EX-PARTE ORDER OF THE HONBLE TRIBUNAL. 2. AT THE TIME OF HEARING, THE LD.AR SUBMITTED THAT THE HONBLE TRIBUNAL HAS PASSED THE EX-PARTE ORDER AS NONE APPEARED ON BEHALF OF THE ASSESSEE ON THE DATE OF HEARING. THE LD.AR EXPLAINED THAT THE ASSESSEE HAS NOT RECEIVED THE NOTICE OF HEARING. THEREFORE, THE ASSESSEE COULD NOT ATTEND THE CASE NOR LEGAL REPRESENTATIVE ON BEHALF OF THE ASSESSEE WAS APPOINTED TO REPRESENT THE CASE AND THERE IS NO WANTON ACT OF THE ASSESSEE FOR NON-PROSECUTION OF THE APPEAL AND PRAYED FOR PROVIDING ONE MORE OPPORTUNITY OF HEARING TO SUBSTANTIATE THE CASE. CONTRA, THE LD.DR HAS NO SERIOUS OBJECTIONS. 3. WE HAVE HEARD THE SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. CONSIDERING THE FACTS AND CIRCUMSTANCES MENTIONED IN THE MISCELLANEOUS APPLICATION AND THE LD.AR SUBMISSIONS, WE FIND THERE IS A REASONABLE CAUSE ATTRIBUTED FOR NON-APPEARANCE OF THE ASSESSEE. WE ARE OF THE CONSIDERED VIEW, THAT THE ASSESSEE SHOULD BE PROVIDED ONE MORE OPPORTUNITY OF HEARING AND THEREFORE TO MEET THE ENDS OF JUSTICE, WE RECALL THE EX-PARTE ORDER OF THE HONBLE TRIBUNAL AND MA NO. 286/MUM/2020 AMIT ASHOK GOLWALA. - 3 - DIRECT THE REGISTRY TO POST THE APPEAL IN THE NORMAL COURSE AND INFORM THE PARTIES BY ISSUING NOTICE. WE ORDER ACCORDINGLY. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 15.02.2021. SD/- SD/- (SHAMIM YAHYA) (PAVAN KUMAR GADALE ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED 15.02.2021 AK, PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / THE CIT(A) 4. ( ) / CONCERNED CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE. / BY ORDER , //TRUE COPY// 1. MA NO. 286/MUM/2020 AMIT ASHOK GOLWALA. - 4 - / ( ASST. REGISTRAR) , / ITAT, MUMBAI 2. OTHER MEMBER ON WHICH THE