RAJESH METAL INDUSTRIES Private LIMITED , MUMBAI V. INCOME TAX OFFICER 5(3)(1), MUMBAI

MA 291/MUM/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 2666 (ITAT-MUMBAI)
• Duration Of Justice: 10 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 20-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: BHUPENTRA SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL 'SMC' BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER MA NO. 291/MUM/2018 (ARISING OUT OF ITA NO. 788/MUM/2017) (ASSESSMENT YEAR: 2009-10) RAJESH METAL INDUSTRIES P. LTD. 12/18, VITTHALBHAI PATEL ROAD C.P. TANK, MUMBAI 400004 VS. INCOME TAX OFFICER WARD 5(3)(1) MUMAI PAN AAACR1847D APPLICANT RESPONDENT APPLICANT BY: SHRI BHUPENTRA SHAH RESPONDENT BY: SHRI MANOJ KUMAR SINGH DATE OF HEARING: 11.01.2019 DATE OF PRONOUNCEMENT: 08.03.2019 O R D E R PER MAHAVIR SINGH, JM BY WAY OF THIS MISCELLANEOUS APPLICATION THE ASSESS EE HAS POINTED OUT AS UNDER: - 1. THE ABOVE APPEAL WAS DISPOSED OF BY THE TRIBUNA L BY ITS ORDER DATED 23.08.2017. THE APPELLANTS ABOVE NAMED BEG TO PRESENT THIS APPLICATION FOR RECONSIDERATION OF APPEAL ON T HE GROUND THAT THE NOTICE FOR HEARING WAS NOT SERVED UPON THE ASSE SSEE. HENCE, THE AUTHORISED REPRESENTATIVE COULD NOT ATTEND THE HEARING FIXED. 2. IT IS RESPECTFULLY SUBMITTED THAT THE TRIBUNAL M AY BE PLEASED TO GIVE AN OPPORTUNITY TO THE ASSESSEE. 2. I FIND THAT THE TRIBUNAL HAS DECIDED THE ISSUE EX- PARTE EVEN THOUGH ON MERITS BUT THE ASSESSEE IS ABLE TO SATISFY THE B ENCH THAT THERE WAS SUFFICIENT CAUSE FOR NON-APPEARANCE OF THE ASSESSEE IN TERMS OF RULE 25 OF THE INCOME TAX APPELLATE TRIBUNAL RULE, 1963. HENCE , I RECALL THE ORDER AND DIRECT THE REGISTRY TO FIX THIS APPEAL IN NORMA L COURSE. ITA NO. 291/MUM/2018 RAJESH METAL INDUSTRIES P. LTD 2 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 8 TH MARCH, 2019. SD/ - (MAHAVIR SINGH) JUDICIAL MEMBER MUMBAI, DATED: 8 TH MARCH, 2019 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) -10, MUMBAI 4. THE PR.CIT - 5, MUMBAI 5. THE DR, SMC BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI N.P.