VIJAY N. MEHTA, MUMBAI V. ASSISTANT COMMISSIONER OF INCOME TAX 17(3), MUMBAI

MA 314/MUM/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 4617 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2012-2013
• Appeal Filed On: 09-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJEEV K GUBGOTRA
• Keywords: Reasonable cause

Judgement Text

1 MA 317/MUM/2019 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH F, MUMBAI BEFORE SHRI MAHAVIR SINGH (JUDICIAL MEMBER) AND SHRI G MANJUNATHA (ACCOUNTANT MEMBER) M.A. NO.314/MUM/2019 (ARISING OUT OF ITA NO.5216/MUM/2017) (ASSESSMENT YEAR : 2012-13) VIJAY N.MEHTA ROOM NO.13, 338, N.N.STREET, MASJID BUNDER (WEST) MUMBAI-400 009 PAN : AADPM8512G VS ACIT - 1 7 (3) ROOM NO.137, 1 ST FLOOR AAYKAR BHAWN, M.K.ROAD MUMBAI-400 020 APPLICANT RESPONDENT APPLICANT BY RAJEEV KHANDELWAL RESPONDENT BY RAJEEV K.GUBGOTRA DATE OF HEARING 05.07.2019 DATE OF PRONOUNCEMENT 28 .08.2019 O R D ER PER G MANJUNATHA: AM THE ASSESSEE HAS FILED THIS MISCELLANEOUS APPLICATI ON U/S 254(2) OF THE I.T.ACT, 1961 AND REQUESTED TO RECALL ORDER OF THE TRIBUNAL DATED 19/12/2018 IN ITA.NO. 5216/MUM/2017 FOR AY 2012-13. THE ASSESSEE HAS NARRATED FACTS AND MISTAKES STATED TO BE APPARE NT FROM THE ORDER OF 2 MA 317/MUM/2019 THE TRIBUNAL IN HIS MISCELLANEOUS APPLICATION. THE RELEVANT CONTENTS OF MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE ARE REPRODUCED AS UNDER:- 1. THE ABOVE APPEAL FILED BY THE RESPONDENT FOR IN COME-TAX ASSESSMENT YEAR 2012-13 CAME UP FOR HEARING BEFORE THE HONORAB LE TRIBUNAL, F' BENCH, MUMBAI ON 26 TH NOVEMBER, 2018, AND HAS BEEN DISPOSED OF BY ITS OR DER DATED 19.12.218. THIS IS AN EX-PARTE ORDER PASSED O N MERITS WHEREIN THE HONORABLE TRIBUNAL HAS PARTLY ALLOWED THE APPEAL O F THE RESPONDENT INTER ALIA FOR NON-APPEARANCE BY THE APPLICANT ON THE DALE OF HEARING. THE ABOVE NAMED APPLICANT BEGS TO PRESENT THIS APPLICATION TO BRING BEFORE THE BENCH CERTAIN MATTERS AND RELEVANT FACTS FOR RESTORATION OF THE APPEAL. 2. THE HONORABLE TRIBUNAL HAS PARTLY ALLOWED THE A PPEAL OF THE RESPONDENT FOR THE REASONS MENTIONED IN PARAGRAPHS 6 AND 7 OF ITS ORDER. THE APPEAL WAS FIXED FOR HEARING ON 26 LH NOVEMBER, 2018 BUT THE SAME, DUE TO INADVERTENCE, WAS MISSED OUT TO BE NOTED BY MR RAJIV KHANDELWAL, MY AUTHORISED REPRESENTATIVE IN HIS APPOINTMENT DIARY. AS A RESUL T, ON 26 LH NOVEMBER, 2018, MR RAJIV KHANDELWAL COULD NOT ATTEND THE HEARING, R ESULTING IN THE EX-PANE ORDER BY THE HONORABLE TRIBUNAL. PLEASE FIND ENCLOS ED PHOTO COPY OF RELEVANT PAGE OF THE DIARY WHICH SUBSTANTIATES THE ABOVE. TH E APPLICANT THUS, SUBMITS THAT THIS, BEING A REASONABLE CAUSE WITHIN THE MEAN ING OF RULE 24 OF THE APPELLATE TRIBUNAL RULES, FOR NOT ABLE TO ATTEND ON THE DALE OF HEARING, PRAYS FOR SETTING ASIDE THE IMPUGNED ORDER AND RESTORE TH E APPEAL. 2. WE HAVE HEARD BOTH THE PARTIES AND PERUSED MISCE LLANEOUS APPLICATION FILED BY THE ASSESSEE, ALONG WITH ORDER OF THE TRIBUNAL, DATED 19/12/2018. WE FIND THAT THE TRIBUNAL HAS DISPOSED OF APPEAL FILED BY THE ASSESSEE EX-PARTE, FOR NON ATTENDANCE OF ASSESSEE, ON THE DATE FIXED FOR HEARING OF APPEAL. WE, FURTHER NOTED THAT THE ASSES SEE HAS EXPLAINED REASONS FOR NON ATTENDANCE, ON THE DATE OF HEARING, AS PER WHICH, THE AUTHORIZED REPRESENTATIVE OF ASSESSEE MR.RAJIV KHAN DELWAL, COULD NOT ATTEND THE HEARING RESULTING IN THE EX-PARTE ORDER, DUE TO INADVERTENT 3 MA 317/MUM/2019 MISTAKE OF DATE OF HEARING, OTHERWISE THERE IS NO D ELIBERATE INTENTION TO NOT ATTENDING FOR HEARING. WE FIND THAT THE REASONS GIVEN BY THE ASSESSE, FOR NOT APPEARING, AS ON THE DATE OF HEARING COMES WITHIN THE MEANING OF REASONABLE CAUSE, AS PER RULE 24 OF THE APPELLATE T RIBUNAL RULES, 1963 AND ACCORDINGLY, WE ARE OF THE CONSIDERED VIEW THAT THE ORDER OF THE TRIBUNAL DATED 19/12/2018 NEEDS TO BE RECALLED TO G IVE ONE MORE OPPORTUNITY OF HEARING TO THE ASSESSEE IN THE INTER EST OF JUSTICE. ACCORDINGLY, WE RECALLED ORDER OF THE TRIBUNAL DATE D 19/12/2018 IN ITA.NO. 5216/MUM/2017 AND THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING IN DUE COURSE. 3. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 28.08.2019. SD/- SD/- MAHAVIR SINGH G MANJUNATHA JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DT : 28.08.2019 THIRUMALESH, SR.PS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 4 MA 317/MUM/2019 BY ORDER, (ASSTT. REGISTRAR) ITAT, MUMBAI 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//