HANUMESH REALTORS PRIVATE LIMITED , MUMBAI V. PRINCIPAL COMMISSIONER OF INCOME TAX 10, MUMBAI

MA 455/MUM/2018

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 1355 (ITAT-MUMBAI)
• Duration Of Justice: 4 year(s) 3 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-10-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Next Hearing Date: 14-07-2022
• Assessment Year: 2012-2013
• Appeal Filed On: 28-06-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘H‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER M.A. No.455/Mum/2018 (Arising out of ITA No.3475/Mum/2017 (Asse ssment Year :2012-13) M/s. Hanumesh Realtors Pvt. Ltd, Raaj Chamber, Plot No.115 115/IT-03, R.K.Paramhans Marg, Andheri(E) Mumbai – 400 069 Vs. PR CIT 10 482 Aayakar Bhavan, Mumbai PAN/GIR No.AABCH5774L (Appellant) .. (Respondent) Assessee by None Revenue by Shri Samuel Pitta Date of Hearing 15/07/2022 Date of Pronouncement 10/10/2022 आदेश / O R D E R PER M. BALAGANESH (A.M): By virtue of this Miscellaneous Application, the assessee seeks to recall the order passed by this Tribunal in ITA No.3475/Mum/2017 dated 04/12/2017 for A.Y.2012-13. Several opportunities were given to the assessee. This Miscellaneous Application was listed for hearing from 04/10/2018 onwards. We find from the order sheet noting, one Chartered Accountant Mr. Wasim Khan had appeared on behalf of the assessee upto 01/10/2021 and had sought adjournment from time to time. Thereafter, ITA No. 455/Mum/2018 Hunumesh Realtors Pvt. Ltd., 2 none appeared on behalf of the assessee on 03/12/2021, 17/12/2021, 14/01/2022. Again Mr. Wasim Khan appeared on 25/02/2022 and sought adjournment. On his request the case was adjourned to 03/06/2022, on which date Bench did not function. Thereafter, this Miscellaneous Application was listed for hearing on 10/06/2022 and 15/07/2022. On these dates, none appeared on behalf of the assessee. We find from the total order sheet noting totally 41 opportunities were given to the assessee and in majority of the occasions, the assessee had sought adjournment and on few dates, the Bench did not function. This shows the cavalier attitude of the assessee in not prosecuting the Miscellaneous Application filed by it. No purpose would be served by keeping this Miscellaneous Application pending before this Tribunal in view of this careless attitude of the assessee. Hence, we do not find any error in the order passed by this Tribunal warranting rectification u/s.254(2) of the Act and accordingly, the Miscellaneous Application preferred by the assessee is hereby dismissed. 2. In the result, Miscellaneous Application of the assessee is dismissed. Order pronounced on 10/10/2022 by way of proper mentioning in the notice board. Sd/- (RAHUL CHAUDHARY) Sd/- (M.BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai; Dated 10/10/2022 KARUNA, sr.ps ITA No. 455/Mum/2018 Hunumesh Realtors Pvt. Ltd., 3 Copy of the Order forwarded to : BY ORDER, (Sr. Private Secretary / Asstt. Registrar) ITAT, Mumbai 1. The Appellant 2. The Respondent. 3. The CIT(A), Mumbai. 4. CIT 5. DR, ITAT, Mumbai 6. Guard file. //True Copy//