MANTHAN INC, MUMBAI V. ACIT- CIR 19(2), MUMBAI

MA 570/MUM/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0410 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 2 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-12-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 25-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMIT PRATAP SINGH
• Keywords: Reasonable cause
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER M.A. NO.570/MUM./2019 ( ARISING OUT OF ITA NO . 6595 / MUM . /2018 ) ( ASSESSMENT YEAR : 20 12 13 ) MANTHAN INC. RANI BUILDING, 271, V.P. ROAD PRATHAN SAMAJ, MUMBAI 400 004 PAN AAKFM6011D . APPELLANT V/S ASSTT. COMMISSIONER OF INCOME TAX CIRCLE 19(2), MUMBAI . RESPONDENT ASSESSEE BY : SHRI DILIP DIWAN REVENUE BY : SHRI AMIT PRATAP SINGH DATE OF HEARING 20 . 12 .2019 DATE OF ORDER 26.12.2019 O R D E R BY WAY OF THIS MISC. APPLICATION, THE ASSESSEE SEEKS RECALL OF THE EX PARTE ORDER DATED 20 TH JUNE 2019, PASSED BY THE TRIBUNAL IN APPEAL BEING ITA NO.2942/MUM./2019. 2. I HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IT HAS BEEN SUBMITTED THAT THE ASSESSEE DID NOT RECEIVE THE NOTICE OF HEARING. ON A CAREFUL CONSIDERATION AND IN VIEW OF THE REASONABLE CAUSE ATTRIBUTED FOR NON APPEARANCE OF THE LEANED COUNSEL FOR THE ASSESSEE, I AM OF THE CONSIDERED OPINION THAT THE ABOVE EX 2 MANTHAN INC. PARTE ORDER PASSED BY THE TRIBUNAL DESERVES TO BE RECALLED. ACCORDINGLY, THE ORDER DATED 20 TH JUNE 2019, IS HEREBY RECALLED. 3. IN THE RESULT, MISC. APPLICATION STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 26.12.2019 SD/ - SHAMIM YAHYA ACCOUNTANT MEMBER MUMBAI, DATED: 26.12. 2019 COPY OF THE ORDER FORWARDED TO : (1) THE ASSESSEE; (2) THE REVENUE; (3) THE CIT(A); (4) THE CIT, MUMBAI CITY CONCERNED; (5) THE DR, ITAT, MUMBAI; (6) GUARD FILE . TRUE COPY BY ORDER PRADEEP J. CHOWDHURY SR. PRIVATE SECRETARY ASSISTANT REGISTRAR ITAT, MUMBAI