UMESH A MISHRA, MUMBAI V. ITO 8(2)(4), MUMBAI

MA 622/MUM/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 7890 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 8 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-08-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2009-2010
• Appeal Filed On: 10-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SMITA VERMA
• Keywords: Rectification of order; Reasonable cause

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL F BENCH, MUMBAI SHRI SHAMIM YAHYA (AM) & SHRI PAVANKUMAR GADALE ( JM) M.A. NO. 622/MUM/2019 ARISING OUR OF I.T.A. NO. 870/MUM/2014 (ASSESSMENT YEAR 2009-10) MR. UMESH A. MISHRA 1801, AMBROSIA, ORCHARD AVENUE, POWAI MUMBAI-400 076. PAN: AAGPM0190F VS. ITO, WARD- 8(2)(4) MUMBAI (APPELLANT) (RESPONDENT) ASSESSEE BY NONE DEPARTMENT BY MS. SMITA VERMA DATE OF HEARING 27 .0 8 .2021 DATE OF PRONOUNCEMENT 30.08.2021 O R D E R PER SHAMIM YAHYA (AM) :- BY WAY OF THIS MISCELLANEOUS APPLICATION ASSESSEE SEEKS RECTIFICATION OF MISTAKE APPARENT FROM RECORD IN THE ORDER OF THIS T RIBUNAL IN ITA NO. 870/MUM/2014 FOR A.Y. 2009-10 VIDE ORDER DATED 26.7 .2017. 2. IT IS NOTED THAT THE AFORESAID ORDER OF THE ITAT IS AN EX-PARTE ORDER. THE SUBMISSION OF THE ASSESSEE IS THAT THE ASSESSEE HAS APPOINTED COUNSEL SHRI S.L. JAIN AND HE WAS ATTENDING THE HEARING. THAT ON LY UPON RECEIPT OF THE EX- PARTE ORDER ASSESSEE CAME TO KNOW THAT THE COUNSEL WAS NOT REPRESENTING THE CASE DURING THE COURSE OF HEARING. HENCE THIS IS AN EX-PARTE ORDER AND WE ARE SATISFIED ABOUT THE REASONABLE CAUSE FOR NON-ATTEND ANCE ON THE DATE OF HEARING. HENCE, PROVISO TO RULE 24 OF THE ITAT RULE S P ROVIDED THAT WHERE AN APPEAL HAS BEEN DISPOSED OF EX-PARTE AND THE APPELL ANT APPEARS AFTERWARDS AND SATISFIES THE TRIBUNAL THAT THERE WAS SUFFICIEN T CAUSE FOR HIS NON- APPEARANCE, WHEN THE APPEAL WAS CALLED ON FOR HEARI NG, THE TRIBUNAL SHALL MAKE AN ORDER SETTING ASIDE THE EX PARTE ORDER AND RESTORING THE APPEAL. MR. UMESH A. MISHRA 2 ACCORDINGLY WE RECALL THE AFORESAID ORDER. THE REGI STRY IS DIRECTED TO FIX THE CASE HEARING IN THE NORMAL COURSE. 3. IN THE RESULT, THIS MISCELLANEOUS APPLICATION ST ANDS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 30.8.2021. SD/- SD/- (PAVANKUMAR GADALE) (SHAM IM YAHYA) JUDICIAL MEMBER ACCO UNTANT MEMBER MUMBAI; DATED : 30/08/2021 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. BY ORDER, //TRUE COPY// ( ASSISTANT REGISTRAR) PS ITAT, MUMBAI