SHRIKANT RAMESH MERCHANT, Mumbai V. ACIT in situ ITO -19 (3) (3) , MUMBAI

MA 468/MUM/2023

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 6279 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 19-10-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 04-07-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

आयकर अपीलीय अिधकरण मुंबई पीठ “बी ”, मुंबई पीठ िवकास व , एवं गगन गोयल, लेखाकार के " IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER M.A. NO.468/MUM/2023 [Arising out of ITA NO. 296/MUM/2022(A.Y. 2013-14)] Shrikant Ramesh Merchant, 110/111, Crescent Mansion, Gamdevi Lane, Gamdevi, Mumbai 400007. PAN: AFNPM-4228-A ..... 灹ाथ牸 /Applicant बनाम Vs. ACIT 16(1), Room No.219, Income Tax Office, Matru Mandir Bldg., Tardeo, Mumbai 400 007. ..... 灹ितवादी/Respondent 灹ाथ牸 # / Applicant by : Shri Chintan Patel 灹ितवादी 獧ारा/Respondent by : Shri Anil Sant सुनवाई क琉 ितिथ/ Date of hearing : 20/10/2023 घोषणा क琉 ितिथ/ Date of pronouncement : 20/10/2023 आदेश आदेशआदेश आदेश/ ORDER PER VIKAS AWASTHY, JM: This Miscellaneous Application has been filed by the assessee u/s. 254(2) of the Income Tax Act, 1961 [in short ‘the Act’] for recalling of an ex-parte order dated 28/04/2023, vide which appeal of the assessee was dismissed. 2. Shri Chintan Patel appearing on behalf of the assessee submitted that the appeal of the assessee is covered by the decision of Co-ordinate Bench in the case of assessee’s family member. The Tribunal in an ex-parte proceedings has dismissed appeal of assessee. The ld. Authorized Representative of the assessee prayed for recalling the Tribunal order dated 28/04/2023 and restoring the appeal for decision 2 M.A. NO.468/MUM/2023 on merits. He undertakes to represent the assessee on the date of hearing if the appeal is restored. 3. Per contra, Shri Anil Sant representing the Department opposed the Miscellaneous Application for recalling of the Tribunal order dated 28/04/2023. He pointed that despite repeated opportunities none appeared on behalf of the assessee and whenever the Authorized Representative appeared he sought adjournment. 4. Both sides heard. The ld. Authorized Representative of the assessee has undertaken to appear on behalf of the assessee on the date of hearing of appeal. In view of the statement made by ld. Authorized Representative of the assessee, the order dated 28/04/2023 in ex-part proceedings is recalled and the appeal is restored to its original number. The assessee shall not seek adjournments, unless necessary and shall make endeavor to assist for early adjudication of appeal. 5. The registry is directed to fix the appeal for hearing before regular Bench on 22/11/2023. Since, the date of hearing of appeal has been informed to both the sides present in Court today, issuance of separate notices to the parties is dispensed with. 6. In the result, the Miscellaneous Application is allowed. Order pronounced in the open court on Friday the 20 th day of October, 2023. Sd/- Sd/- (GAGAN GOYAL) (VIKAS AWASTHY) लेखाकार सद瀡य/ACCOUNTANT MEMBER 瀈याियक सद瀡य/JUDICIAL MEMBER मुंबई/ Mumbai, 琈दनांक/Dated 20/10/2023 Vm, Sr. PS(O/S) 3 M.A. NO.468/MUM/2023 灹ितिलिप अ灡ेिषत 灹ितिलिप अ灡ेिषत灹ितिलिप अ灡ेिषत 灹ितिलिप अ灡ेिषतCopy of the Order forwarded to : 1. अपीलाथ牸/The Appellant , 2. 灹ितवादी/ The Respondent. 3. The PCIT 4.. िवभागीय 灹ितिनिध, आय.अपी.अिध., मुबंई/DR, ITAT, Mumbai 5. गाड榁 फाइल/Guard file. BY ORDER, //True Copy// (Dy./Asstt. Registrar), ITAT, Mumbai