SHRI MUKUL KAKAR, MUMBAI V. ACIT-21(2), MUMBAI

MA 307/MUM/2023

AI Insights

The case revolves around a miscellaneous application filed by Shri Mukul Kakar against an ex-parte order issued by the ITAT in an earlier appeal (ITA No. 2437/Mum/2018). The ex-parte decision was made due to the absence of compliance from the assessee, attributed to the serious health condition of his mother-in-law, who was diagnosed with cancer. The assessee provided an affidavit supporting his claim of being pre-occupied with family responsibilities during the time of the hearing. The Tribunal, considering the circumstances and the affidavit, found a bona fide reason for the non-compliance and thus recalled the ex-parte order.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 130303 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 06-07-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 17-04-2023
• Laws Referred To: Income Tax Appellate Tribunal Rules 1963
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: RAJEV KHANDELWAL

Judgement Text

P a g e | 1 MA No. 307/Mum/2023 Shri Mukul kakar Vs. ACIT-21(2) IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER M.A No.307/Mum/2023 (Arising out of ITA No. 2437/Mum/2018) (A.Y. 2013-14) Shri Mukul Kakar 126, 12 th Floor, Belmonte Tower Mogal Lane, Mahim Mumbai Vs. ACIT-21(2) 115, Piramal Chambers, Lalbaug, Mumbai – 400012 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: ADTPK3891M Appellant .. Respondent [ Appellant by : Rajev Khandelwal Respondent by : Manoj Kumar Sinha Date of Hearing 07.07.2023 Date of Pronouncement 14.08.2023 आदेश / O R D E R Per Amarjit Singh (AM): The miscellaneous application filed by the assesse is directed against the order of ITAT vide ITA No. 2437/Mum/2018 dated 31.10.2022. 2. Vide the aforesaid miscellaneous application the assesse submitted that ITAT has adjudicated the appeal filed by the assesse ex- parte on 31.10.2022 vide ITA No. 2437/Mum/2018 because no compliance could be made before the ITAT on the date of hearing due to ill health of the mother-in-law of the assesse who was diagnosed with cancer. The assessee filed affidavit in support of his contention that his family was disturbed and he was not in a proper frame of mind and he P a g e | 2 MA No. 307/Mum/2023 Shri Mukul kakar Vs. ACIT-21(2) was pre-occupied to look after the family because of the aforesaid circumstances. 3. Heard both the sides and perused the material on record. We consider that there appear to be a bonafide reason for not making compliance at the time of hearing because the assesse was remained in the immobilized stage because of disturbance in the family happened due to serious health complications in the case of his mother-in-law as discussed supra in this order. 4. Therefore, under Rule 24 of the Income Tax Appellate Tribunal Rules 1963 we recall the impugned ex-parte order and direct the registry to list this case for hearing in due course after informing both the parties to the appeal. Accordingly, the miscellaneous application of the assesse is allowed. 4. In the result, the miscellaneous application filed the assessee is allowed. Order pronounced in the open court on 14.08.2023 Sd/- Sd/- (Vikas Awasthy) (Amarjit Singh) Judicial Member Accountant Member Place: Mumbai Date 14.08.2023 Rohit: PS आदेश की प्रतितिति अग्रेतिि/Copy of the Order forwarded to : 1. अपीलाथी / The Appellant 2. प्रत्यथी / The Respondent. 3. आयकर आयुक्त / CIT 4. विभागीय प्रविविवि, आयकर अपीलीय अविकरण DR, ITAT, Mumbai 5. गार्ड फाईल / Guard file. P a g e | 3 MA No. 307/Mum/2023 Shri Mukul kakar Vs. ACIT-21(2) सत्यावपि प्रवि //True Copy// आदेशानुसार/ BY ORDER, उि/सहायक िंजीकार (Dy./Asstt. Registrar) आयकर अिीिीय अतिकरण/ ITAT, Bench, Mumbai.