M/S.ELDER IT SOLUTIONS PRIVATE LIMITED, MUMBAI V. DCIT-4(1)(2), MUMBAI

MA 427/MUM/2019

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 5834 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2010-2011
• Appeal Filed On: 26-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V VINOD KUMAR
• Keywords: Reasonable cause
• Section: 201

Judgement Text

T HE INCOME TAX APPELLATE TRIBUNAL E BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA ( A M) & SHRI PAWAN SINGH (JM) M.A. NO.427/MUM/2019 ARISING OUT OF I.T.A. NO. 5686 /MUM/ 201 7 (ASSESSMENT YEAR 20 1 0 - 1 1 ) M/S. ELDER IT SOLUTIONS PVT. LTD. HANUMANTA APARTMENT BA MANWADA, NEAR CHAKALA CIGRETTE FACTORY ANDHERI (E) MUMBAI - 400 099. PAN : AABCE9570B V S . DCIT 4(1)(2) ROOM NO. 640 6 TH FLOOR AAYAKAR BHAVAN M.K. ROAD MUMBAI - 400 020. ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY SHRI YOGESH THAR DEPARTMENT BY SHRI V . VINOD KUMAR DATE OF HEARING 11 . 10 . 201 9 DATE OF PRONOUNCEMENT 14 . 10 . 201 9 O R D E R PER SHAMIM YAHYA (AM) : - BY WAY OF THIS MISCELLANEOUS APPLICATION ASSESSEE SEEKS RECALL OF THE EX - PARTE ORDER OF THIS TRIBUNAL IN ITA NO. 5686/MUM/2017 FOR A.Y. 2010 - 11 VIDE ORDER DATED 2.4.2019. 2. IT IS THE CONTENTION OF LEARNED COUNSEL OF THE ASSESSEE THAT FIRST NOTICE OF HEARING MAY HAVE BEEN LOST BY THE ASSESSEE DUE TO DIWALI VACATION PERIOD. HOWEVER, LEARNED COUNSEL OF THE ASSESSEE SUBMITTED THAT ANOTHER NOTICE WAS SAID TO HAVE BEEN SERVED THROUGH THE DEPARTMENT. IN THIS REGARD LEARNED COUNSEL SUBMITTED THAT HE HAS OBTAINED INFORMATION REGARDING SERVICE OF NOTICE BY THE DEPARTMENT. IN THIS REGARD HE POINTED OUT THAT IN LETTER OF THE DEPARTMENT REGA RDING SERVICE OF NOTICE, CONCERNED ACKNOWLEDGEMENT OF THE ASSESSEE IS NOT ATTACHED. IN THIS VIEW OF THE MATTER, LEARNED COUNSEL PLEADED THAT SINCE LAST HEARING OF NOTICE THROUGH THE DEPARTMENT HAS NOT BEEN RECEIVED BY THE ASSESSEE , I N THE INTEREST OF JUSTI CE SAID EX - PARTE ORDER MAY BE RECALLED M/S. ELDER IT SOLUTIONS PVT. LTD. 2 U/R. 25 OF THE INCOME TAX RULES AND ASSESSEE MAY BE GIVEN A CHANCE TO PROPERLY MAKE REPRESENTATION IN THE APPEAL. 3. UPON CAREFUL CONSIDERATION ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND UPON CONSIDERING THE REASONABLE CAUSE FOR NON APPEARANCE BY THE ASSESSEE ON THE DATE SPECIFIED FOR THE HEARING OF THE APPEAL, WE ARE INCLINED TO RECALL THE AFORESAID ORDER OF THE ITAT. ACCORDINGLY, ORDER OF THE ITAT IS RECALLED. THE REGISTRY IS DIRECTED TO FIX THE CASE FOR HEA RING IN NORMAL COURSE BEFORE THE REGULAR BENCH. 4. IN THE RESULT, MISCELLANEOUS APPLICATION STANDS ALLOWED. ORDER HAS BE EN PRONOUNCED IN THE COURT ON 14 . 10 . 201 9 . SD/ - SD/ - ( PAWAN SINGH ) (SH A MIM YAHYA ) JUDICIAL MEMBE R ACCOUNTANT MEMBER MUMBAI ; DATED : 14 / 10 / 20 1 9 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. BY ORDER, //TRUE COPY// ( ASSISTANT REGISTRAR ) PS ITAT, MUMBAI