VIJAY KASHINATH JAGTAP, MUMBAI V. DCIT CIRCLE-2 , MUMBAI

MA 322/MUM/2023

AI Insights

This case involves a miscellaneous application filed by Vijay Kashinath Jagtap under section 254(2) of the Income Tax Act, 1961, seeking to recall an ex parte order of the Tribunal which dismissed his appeal regarding an addition of Rs.4,00,904 under section 68 of the Act. The original appeal was dismissed due to the non-appearance of the assessee or his representative despite several opportunities. The Tribunal, upon hearing the miscellaneous application, decided to recall the ex parte order to ensure fairness and provide the assessee another chance to present his case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 299281 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-11-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 13-07-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 20-04-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM M A N o . 3 22/ M u m/ 2 0 2 3 (A ri s i n g ou t o f IT A N o. 14 40 / M u m/ 20 2 2) ( A s s e ss me nt Y ea r: 20 1 5- 16 ) Vijay Kashinath Jagtap E-1/603, Mohan Puram, Sai Kansai Sectio, Ambernath (E), Mumbai-421 501 V s. DCIT Circle-2 Mumbai – 421 301 P A N / G I R N o. AA N P J 908 8 L (Applicant) : (Respondent) Applicant by : Ms. Ajita Thampan Respondent by : Ms. Mahita Nair D a te o f H e a r i n g : 14.07.2023 D ate of P ro n o u n c e me n t : 03.11.2023 O R D E R Per Kavitha Rajagopal, J M: This Miscellaneous Application has been filed by the assessee/applicant u/s. 254(2) of the Income Tax Act, 1961 (‘the Act' for short), challenging the Tribunal’s order dated 22.12.2022 seeking for recall of the said order. 2. The brief facts are that the assessee has filed the appeal in ITA No. 1440/Mum/2022, challenging the addition amounting to Rs.4,00,904/- u/s. 68 of the Act along with the other grounds. The Tribunal had dismissed the appeal of the assessee vide an ex parte order dated 22.12.2022. The applicant/assessee has filed the present MA to recall the said order. 2 M A N o . 3 2 2 / M u m / 2 0 2 3 ( A . Y . 2 0 1 5 - 1 6 ) Vijay Kashinath Jagtap vs. DCIT 3. We have heard the rival submissions and perused the materials available on record. It is observed that the co-ordinate bench had dismissed the appeal of the assessee vide an ex parte order for the reason that inspite of several opportunity neither the assessee nor his learned Authorised Representative ('ld. AR' for short) had appeared before us. In order to give one more opportunity to the assessee on the principles of natural justice, we hereby recall the ex parte order passed by the Tribunal dated 22.12.2022. 4. In the result, the miscellaneous application filed by the assessee is allowed. Order pronounced in the open court on 03.11.2023. Sd/- Sd/- (Prashant Maharishi) (Kavitha Rajagopal) Accountant Member Judicial Member Mumbai; Dated : 03.11.2023 Roshani , Sr. PS Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. CIT - concerned 4. DR, ITAT, Mumbai 5. Guard File BY ORDER, (Dy./Asstt. Registrar) ITAT, Mumbai