PANKAJ KISHOR SHAH, MUMBAI V. INCOME TAX OFFICER 25(2)(2), MUMBAI

MA 311/MUM/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6090 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-01-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 21-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T A KHAN

Judgement Text

- IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI , BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER MA NO. 311/MUM/2017 (ARISING OUT OF ITA NO. 966/MUM/201 7) ( / ASSESSMENT YEAR: 2011 - 12 ) SHRI PANKAJ KISHOR SHAH 7/8, NEEL KAMAL ROSHAN NAGAR, BORIVALI (W), MUMBAI - 400 092 / VS. ITO, WARD 25(2)(2), MUMBAI ./ ./ PAN/GIR NO. ACPPS 1076 B ( / APPELLANT ) : ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : SHRI T. A. KHAN / DATE OF HEARING : 19.01.2018 / DATE OF PRONOUNCEMENT : 19.01 .2018 / O R D E R PER S HAM IM YAHYA , A. M.: BY WAY OF THIS MISCELLANEOUS APPLICATION, THE ASSESSEE SEEKS RECALL OF THE ORDER OF THIS TRIBUNAL IN ITA NO. 966/MUM/2017 FOR ASSESSMENT YEAR 2011 - 12 VIDE ORDER DATED 15.5.2017. 2. THE SAID ORDER WAS DISMISSED AS THERE WAS A DELAY OF 3 26 DAYS IN FILING THE APPEAL AND NO OBJECTION FOR CONDONATION WAS FILED. FURTHERMORE, NOBODY HAD APPEARED. 2 ITA NO. MA NO. 311/MUM/2017 (A.Y. 2011 - 12) SHRI PANKAJ KISHOR SHAH VS. ITO 3. NOW BY WAY OF THIS MISCELLANEOUS APPLICATION, IT IS THE SUBMISSION OF THE ASSESSEE THAT THERE WAS A TYPOGRAPHICALLY ERR OR IN NOTI N G THE DATES AND ACTUALLY THERE WAS NO DELAY IN FILING THE APPEAL. FURTHERMORE, IT HAS BEEN SUBMITTED THAT BECAUSE OF CHANGE OF ADDRESS OF THE ASSESSEE, NOTICE OF THE HEARING COULD NOT BE RECEIVED. HENCE, NONE APPEARED. 4. THE LD. DEPARTMENTAL REPRESENTATIVE DID NOT DISP UTE THE AFORESAID SUBMISSION. ACCORDINGLY, ON THE FACTS AND CIRCUMSTANCES NARRATED ABOVE, THE ABOVE ITAT ORDER IS RECALLED. THE REGISTRY IS DIRECTED TO FIX THE DATE OF HEARING IN THE NORMAL COURSE. 5 . IN THE RESULT, THE MISCELLANEOUS APPLICATION BY THE A SSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 19.01.2018 SD/ - (S HAMIM YAHYA ) / A CCOUNTANT MEMBER MUMBAI ; DATED : 19.01.2018 . . ./ ROSHANI , SR. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. ( ) / THE CIT(A) 4. / CIT - CONCERNED 5. , , / DR, ITAT, MUMBAI 6. / GUARD F ILE / BY ORDER, / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI