VIJAYKUMAR SHIVLAL JAIN, MUMBAI V. INCOME TAX OFFICER 19(3)(5), MUMBAI

MA 615/MUM/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4164 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 5 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-05-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 04-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

म ु ंबई ठ “एस एम स ” स , स सम! IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ SMC”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER MA NO.615/MUM/2019 [ Arising out of ITA NO.1935/MUM/2018(A.Y.2011-12) ] Vijay Kumar Shivlal Jain, Room NO.101, 2 nd Floor, Badrika Ashram Building, 1 st Khetwadi Lane, Mumbai 400 004 PAN: ADXPJ-8872-B ..... " # /Applicant बन म Vs. Income Tax Officer 19(3)(5), 2 nd Floor, Matru Mandir, Tardeo, Mumbai 400 007. ..... " & /Respondent " # ' / Applicant by : None " & ' /Respondent by : Shri Hoshang B. Irani स ु न ई ( & / Date of hearing : 27/05/2022 )*+ ( & / Date of pronouncement : 27/05/2022 आदेश/ ORDER PER VIKAS AWASTHY, JM: This Miscellaneous Application has been filed by the assessee seeking recall of the order in ITA No.1935/Mum/2018 dated 05/11/2018. 2. The solitary reason given in the Miscellaneous Application for recall of the order is that an opportunity of hearing be given to the assessee. 2 MA NO.615/MUM/2019 3. Repeated notices were sent to the assessee on the address mentioned in application for service of notice. Despite repeated notices neither the assessee nor any Authorized Representative of the assessee appeared. The notices sent through RPAD were duly served as the same have not been received back unserved from the Postal Authorities. From the conduct of the assessee it appears that the assessee is not keen to pursue the Miscellaneous Application. Therefore, this application is taken up for hearing with the assistance of ld. Departmental Representative and the material available on record. 4. A perusal of the Tribunal order dated 05/11/2018 shows that at the time of hearing of the appeal, the assessee was duly represented by the Authorized Representative and after considering the submissions made on behalf of the assessee, the order was passed. The assessee by way of this Miscellaneous Application is seeking review of the order of Tribunal which is not permissible under the statute. Hence, the Miscellaneous Application filed by the assessee is dismissed sans merit. 5. In the result, the Miscellaneous Application by the assessee is dismissed. Order pronounced in the open Court on Friday the 27 th day of May 2022 Sd/- (VIKAS AWASTHY) स /JUDICIAL MEMBER म ु ंबई/ Mumbai, , न ं /Dated 27 /05/2022 Vm, Sr. PS(O/S) 3 MA NO.615/MUM/2019 े Copy of the Order forwarded to : 1. #/The Appellant , 2. " & / The Respondent. 3. ु -&( )/ The CIT(A)- 4. ु -& CIT 5. 0 1 " & न , . . ., म ु बंई/DR, ITAT, Mumbai 6. 1 34 5 6 /Guard file. BY ORDER, //True Copy// (Dy./Asstt. Registrar) ITAT, Mumbai