MANGLA CAPITAL SERVICS PVT. LTD, MUMBAI V. I.T.O.3(2)(1), MUMBAI

MA 599/MUM/2018

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 1581 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2003-2004
• Appeal Filed On: 28-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SATISH CHANDRA RAJORE
• Keywords: Reasonable cause

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH , MUMBAI BEFORE SHRI JOGINDER SINGH , VICE PRESIDENT & SHRI RAJESH KUMAR , ACCOUNTANT MEMBER MISCELLANEOUS APPLICATION NO. 599 / MUM /201 8 (ARISING OUT OF ITA NO. 1696 /MU M/201 1 ) ( / ASSESSMENT YEAR : 20 03 - 20 04 ) M/S MANGLA CAPITAL SERVICES PVT. LTD., 162 - C, MITTAL TOWER, NARIMAN POINT, MUMBAI - 400021 VS. ITO 3(2)(1), MUMBAI ./ PAN NO. : A A AC M 6025 C ( / APPELLANT ) .. ( / RESPOND ENT ) /AS SESSEE BY : SHRI RAHUL HAKANI , AR /REVENUE BY : SHRI SATISH CHANDRA RAJORE , SR. CIT DR / DATE OF HEARING : 28 / 12 /201 8 / DATE OF PRONOUNCEMENT 01/01/2019 / O R D E R PER SHRI RAJESH KUMAR , A M : BY VIRTUE OF TH IS MISCELLANEOUS APPLICATION, THE ASSESSEE SEEKS RECALLING OF THE ORDER DATED 28.03.2018 , PASSED BY THE TRIBUNAL IN ITA NO. 1696 /MUM/201 1 FOR THE ASSESSMENT YEAR 2003 - 20 0 4. 2. LD. AR BEFORE US SUBMITTED TH AT ON THE DATE OF HEARING, THE ASSESSEE COULD NOT APPEAR BEFORE THE BENCH AS THE ASSESSEE HAS NOT RECEIVED ANY NOTICE OF HEARING FIXING THE DATE ON 25.01.2018. LD. AR, THEREFORE, PRAYED THAT IN THE INTEREST OF JUSTICE AND FAIR - PLAY, THE ORDER DATED 28.03.2 018 , PASSED IN ITA NO. 1696 /MUM/201 1 BY THE TRIBUNAL MAY PLEASE BE RECALLED, SO THAT THE ASSESSEE COULD BE GIVEN AN OPPORTUNITY OF HEARING. 3. LD. DR, ON THE OTHER HAND, STRONGLY OPPOSED TO THE CONTENTION OF THE LD. AR BY SUBMITTING THAT THE ASSESSEE WAS G IVEN NUMBER OF MA NO. 599 /MUM / 1 8 2 OPPORTUNITIES BUT EVERY TIME THE ASSESSEE HAS TAKEN ADJOURNMENTS WITHOUT GIVING ANY REASONABLE CAUSE , THEREFORE, THE ORDER SHOULD NOT BE RECALLED. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS OF BOTH THE PARTIES AND PERUSED THE MATERIAL ON RECORD. WE FIND THAT THE ORDER IN THIS CASE WAS PASSED EX - PARTE DUE TO NON - APPEARANCE OF THE ASSESSEE ON THE DATE OF HEARING I.E. ON 25.01.2018. LD. AR BEFORE US SUBMITTED THAT THE ASSESSEE COULD NOT ATTEND ON THE APPOINTED DATE OF HEARING AS NO NOTICE WAS RECEIV ED BY THE ASSESSEE FOR THE SAID DATE OF HEARING. IN OUR OPINION, THE SAID REASON FOR NON - ATTENDANCE BEFORE THE BENCH IS SUFFICIENT AND ADEQUATE TO RECALL THE ORDER DATED 28.03.2018 , PASSED IN ITA NO. 1696 /MUM/201 1 AND THE SAME IS HEREBY RECALLED. T HE REGIST RY IS DIRECTED TO LIST THE APPEAL FOR HEARING ON 2 6 .0 2 .2019 BEFORE THE REGULAR BENCH . 5 . IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 01/01/2019 S D/ - ( JOGINDER SINGH ) S D/ - (RAJESH KUMAR) / VICE PRESIDENT / ACCOUNTANT MEMBER MUMBAI ; DATED 01/01/2019 . . / PRAKASH KUMAR MISHRA , S R.PS. / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( ASSISTANT 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//