NITIN POPATLAL THAKKAR, PANVEL V. DCIT CEN CIR 3(4), MUMBAI

MA 39/MUM/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4439 (ITAT-MUMBAI)
• Duration Of Justice: 11 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-01-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 24-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SMITA VERMA
• Keywords: Reasonable cause
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH B , MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER MA NO. 39/MUM/2020 (OUT OF ITA NO. 5835/MUM/2016) : A.Y : 2012 - 13 NITIN POPATLAL THAKKAR 31, ADARSH CHS, BHAVAN BUNGLOW, PANVEL 410 206. PAN : AAHPT2179C (APPELLANT) VS. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3(4), MUMBAI. (RESPONDENT) APPLICANT BY : SHRI RAJIV KHANDELWAL RESPONDENT BY : MS. SMITA VERMA DATE OF HEARING : 11/12/2020 DATE OF PRONOUNCEMENT : 05 /01/2021 O R D E R PER SHAMIM YAYHA, AM BY WAY OF THIS MISCELLANEOUS APPLICATION, ASSESSEE SEEKS RECALL OF THE EX PARTE ORDER OF THIS TRIBUNAL IN ITA NO. 5835/MUM/2016 VIDE ORDER DATED 31.07.2019 FOR ASSESSMENT YEAR 2012 - 13. 2. WE HAVE HEARD BOTH THE COUNSEL AND PERUSED THE RECORDS. ON CAREFUL CONSIDERATION AND CONSIDERING THE REASONABLE CAUSE ATTRIBUTED FOR NON - APPEARANCE OF THE COUNSEL FOR THE ASSESSEE, WE ARE OF THE CONSIDERED OPINION THE ABOVE EX PARTE ORDER OF THIS TRIBU NAL DESERVES TO BE RECALLED. 2 MA NO. 39/MUM/2020 NITIN POPATLAL THAKKAR 3. ACCORDINGLY, THE ABOVE SAID ORDER OF THE TRIBUNAL IS DULY RECALLED. THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING IN THE NORMAL COURSE. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION STANDS ALLOWED. ORDER PRONOUNCED UNDER RULE 34(4) OF ITAT RULES ON 5 T H JANUARY, 2021. SD/ - . SD/ - (SAKTIJIT DEY) JUDICIAL MEMBER ( SHAMIM YAHYA ) ACCOUNTANT MEMBER MUMBAI, DATE : 5 T H JANUARY, 20 21 *SSL* COPY TO : 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT(A) CONCERNED 4) THE CIT CONCERNED 5) THE D.R, B BENCH, MUMBAI 6) GUARD FILE BY ORDER DY./ASSTT. REGISTRAR I.T.A.T, MUMBAI