SHUBHANGI P.TOTRE, MUMBAI V. INCOME TAX OFFICER 22(2)(3), NAVI MUMBAI

MA 417/MUM/2018

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 4839 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2010-2011
• Appeal Filed On: 12-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANISH KUMAR SINGH

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL G BENCH MUMB AI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER M.A. NO. 417/MUM/2018 IN ITA NO. 4331/MUM/2014 (A.Y 2010-11 ) SMT. SHUBHANGI P. TOTRE 1D/104, KALPATARU AURA, LBS MAR, GHATKOPAR (WEST), MUMBAI-400086. PAN: AEVPT5308P VS. ITO-22(2)(3), VASHI RLY. STATION BUILDING, VASHI, NAVI MUMBAI-703. APPELLANT RESPONDENT APPELLANT BY : SHRI DEVENDRA JAIN (C.A.) RESPONDENT BY : SHRI MANISH KUMAR SINGH (DR) DATE OF HEARING : 14.06.2019 DATE OF PRONOUNCEMENT : 14.06.2019 ORDER UNDER SECTION 254(2)OF INCOME TAX ACT PER PAWAN SINGH, J.M. 1. THIS MISCELLANEOUS APPLICATION (MA) IS FILED BY THE ASSESSEE FOR RECALLING THE ORDER DATED 08.11.2017 PASSED IN ITA NO. 4331/MUM/2 014 FOR ASSESSMENT YEAR (AY) 2010-11. IN THE APPLICATION, THE APPLICAN T/ASSESSEE PLEADED THAT ASSESSEE HAD NOT RECEIVED ANY NOTICE REGARDING THE DATE OF HEARING FIXED ON 01.11.2017. THE NOTICE WAS NOT RECEIVED AS THE ASSE SSEE HAS CHANGED HER ADDRESS. THE APPLICANT/ASSESSEE CAME TO KNOW ABOUT THE ORDER OF TRIBUNAL DATED 08.11.2017 ON 02.05.2018. IN SUPPORT OF CONTE NTS OF APPLICATION, THE APPLICANT/ASSESSEE HAS FILED HER AFFIDAVIT. THE LD. AR OF THE ASSESSEE MADE HIS SUBMISSION ON THE LINES OF CONTENTS OF APPLICATION. THE LD. AR FOR THE ASSESSEE SUBMITS THAT THE ASSESSEE UNDERTAKE TO BE VIGILANT IN FUTURE IN ATTENDING THE HEARING OF HER APPEAL. 2. ON THE OTHER HAND, THE LD. DR FOR THE REVENUE SUBMI TS THAT THERE IS NO MISTAKE IN THE ORDER PASSED BY TRIBUNAL. THE ASSESSEE FAILE D TO APPEAR WHEN THE M.A. NO. 417 MUM 2018-SMT. SHUBHANGI P. TOTRE 2 NOTICE(S) SENT FOR HEARING WAS RETURNED BACK UNSERV ED. THE TRIBUNAL DECIDED THE CASE ON THE BASIS OF MATERIAL AVAILABLE ON RECO RD. 3. WE HAVE HEARD THE SUBMISSION OF LD. REPRESENTATIVE OF THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE HAVE ALSO CONS IDERED THE CONTENTS OF AFFIDAVIT OF ASSESSEE AND THE SUBMISSION MADE BY LD . AR OF THE ASSESSEE THAT NO NOTICE WAS RECEIVED DUE TO CHANGE OF ADDRESS. CO NSIDERING THE SUBMISSION OF LD. AR OF THE ASSESSEE THAT THE ASSESSEE WOULD T O BE VIGILANT IN FUTURE IN ATTENDING THE HEARING OF HER APPEAL AND THE CONTENT S OF APPLICATION AND THE AFFIDAVIT FILED IN SUPPORT THEREOF, WE FIND THAT AS SESSEE HAS SHOWN SUFFICIENT CAUSE AS PROVIDED UNDER PROVISO TO RULE 24 OF THE I NCOME TAX (APPELLATE TRIBUNALS) RULES, 1963. THEREFORE, THE ORDER DATED 18.11.2017 IS RECALLED. THE HEARING OF THE APPEALS IS FIXED ON 16 TH JULY 2019 BY REGULAR BENCH. ISSUANCE OF NOTICE IS DISPENSED WITH AS THE DATE OF HEARING WAS FIXED IN THE PRESENCE OF PARTIES. 4. IN THE RESULT, BOTH THE MISC. APPLICATIONS FILED BY ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 14.06.2019. SD/- SD/- M.BALAGANESH PAWAN SINGH ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATE: 14.06.2019 SK COPY OF THE ORDER FORWARDED TO : 1. ASSESSEE 2. RESPONDENT 3. THE CONCERNED CIT(A) 4. THE CONCERNED CIT 5. DR G BENCH, ITAT, MUMBAI 6. GUARD FILE M.A. NO. 417 MUM 2018-SMT. SHUBHANGI P. TOTRE 3 BY ORDER, DY./ASST. REGISTRAR ITAT, MUMBAI