SHANTABEN FATHECHAND MEHTA, MUMBAI V. ITO 29 (3)(4), MUMBAI

MA 400/MUM/2023

• Counselvise Citation: [2023] 102 COUNSELVISE.COM (IT) 0613 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 19-10-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 29-05-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: UJJAWALKUMAR CHAVHAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI SHRI KULDIP SINGH, JUDICIAL MEMBER MA No.400/M/2023 (Arising out of ITA No.6698/M/2019) Assessment Year: 2014-15 M/s. Shantaben Fathechand Mehta, B/202, Sarvoday Height, Jain Mandir Road, Mulund (W), Mumbai- 400 080 PAN: AKNPM8981D Vs. Commissioner of Income Tax (Appeals), C-10, 3 rd Floor, Room No.308, Pratyakshakar Bhavan, BKC, Bandra (E) Mumbai – 400 051 (Appellant) (Respondent) Present for: Assessee by : Shri. Viraj Mehta Revenue by : Shri. Ujjawalkumar Chavhan,SR AR Date of Hearing : 20 .10 . 2023 Date of Pronouncement : 20 .10 . 2023 O R D E R Per : Kuldip Singh, Judicial Member: Heard : Bare perusal of the pleadings made by applicant Smt. Shantaben Fathechand Mehta (hereinafter referred to as ‘the assessee’) in her miscellaneous application and ex-parte order dated 31.10.2022 passed by the Tribunal in ITA No.6698/M/20219 for A.Y. 2014-15 goes to prove that, non appearance of the assessee on the date fixed in appeal is attributed to the authorized representative of the assessee who has not preferred to appear on the subsequent dates fixed after 27 th July, 2022 for which assessee cannot be MA No.400/M/2023 ITA NO.6698/M/2019 M/s. Shantabeen Fathechand Mehta 2 punished. In these circumstances, the assessee is entitled for an opportunity of being heard. Consequently, ex-parte impugned order(supra) passed by the Tribunal is hereby recalled and appeal is ordered to be listed for 28.11.2023 for fresh hearing. No separate notice shall be issued to the parties. Order pronounced in the open court on 20.10.2023. Sd/- (KULDIP SINGH) JUDICIAL MEMBER Mumbai, Dated: 20.10.2023. *Mrs. Urmila Copy to: The Appellant The Respondent The CIT, Concerned, Mumbai The DR Concerned Bench //True Copy// By Order Dy/Asstt. Registrar, ITAT, Mumbai.