TRIVENI & C J GROUP, NAVI MUMBAI V. INCOME TAX OFFICER 32 (2) (3), MUMBAI

MA 67/MUM/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6761 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-06-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 31-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V JUSTIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH SMC, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER MA NO. 67/MUM/2018 (ARISING OUT OF ITA NO. 1701 /MUM/20 17 : A.Y : 2010 - 11 M/S. TRIVENI AND C.J. GROUP BHOOMI ELITE, FLAT NO. 201, PLOT NO. 27/27A/27B, SECTOR - 28, NR. BALAJI TEMPLE, NERUL, NAVI MUMBAI 400 706. PAN : AAFFT1041B (APPLICANT) VS. ITO - 22(3)(4), MUMBAI (RESPONDENT) APPLICANT BY : MS. RITIKA AGARWAL RESPONDENT BY : SHRI V. JUSTIN DATE OF HEARING : 15/06/2018 DATE OF PRONOUNCEMENT : 15/06/2018 O R D E R PER G.S. PANNU , AM : BY WAY OF THE PRESENT MISCELLANEOUS APPLICATION, APPLICANT SEEKS RECALL OF THE ORDER OF THE TRIBUNAL DATED 31.07.2017 WHEREBY THE APPEAL OF THE ASSESSEE HAS BEEN ADJUDICATED EX PARTE NOTICING THE NON - APPEARANCE BY THE ASSESSEE. 2. BEFORE ME , IT HAS BEEN AVERRED BY WAY OF AN AFFIDAVIT THAT THE NON - APPEARANCE ON THE APPOINTED DATE OF HEARING WAS FOR UNINTENDED REASONS 2 MA NO. 67/MUM/2018 M/S. TRIVENI AND C.J. GROUP INASMUCH AS THE ASSESSEE - FIRM HAD SHIFTED ITS PLACE OF BUSINESS. IT IS PRAYE D THAT CONSIDERING THE BONA FIDES OF THE REASONS CANVASSED BY THE ASSESSEE AND THAT IT HAS ALL THE INTENTIONS TO PROSECUTE THE APPEAL, THE EX PARTE ORDER BE RECALLED AND THE APPEAL REINSTITUTED FOR ADJUDICATION ON MERIT. THE LD. DR APPEARING FOR THE REVENUE HAS NOT DOUBTED THE BONA FIDES OF THE REASONS CANVASSED BY THE ASSESSEE. 3. CONSIDERING THE REASONS ADVANCED, I DEEM IT FIT AND PROPER TO RECAL L THE EX PARTE ORDER DATED 31.07.2017 AS IN MY VIEW ASSESSEE WAS PREVENTED BY SUFFICIENT REASONS FOR NOT APPEARING BEFORE THE TRIBUNAL ON THE APPOINTED DATE OF HEARING. THE ORDER OF THE TRIBUNAL IS RECALLED AND THE APPEAL IS DIRECTED TO BE POSTED BEFORE T HE REGULAR BENCH ON 10.07.2018, A DATE ANNOUNCED IN THE PRESENCE OF BOTH THE PARTIES. SINCE THE DATE WAS ANNOUNCED IN THE OPEN COURT, THE REQUIREMENT OF ISSUANCE OF FORMAL NOTICE OF HEARING IS HEREBY DISPENSED WITH. ACCORDINGLY , THE MISCELLANEOUS APPLICA TION IS ALLOWED AS ANNOUNCED IN THE OPEN COURT AT THE CONCLUSION OF HEARING IN THE PRESENCE OF BOTH THE PARTIES ON 15.06.2018. SD/ - (G.S. PANNU) ACCOUNTANT MEMBER MUMBAI, DATE : 1 5 T H JUNE , 201 8 *SSL* 3 MA NO. 67/MUM/2018 M/S. TRIVENI AND C.J. GROUP COPY TO : 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT(A) CONCERNED 4) THE CIT CONCERNED 5) THE D.R, SMC BENCH, MUMBAI 6) GUARD FILE BY ORDER DY./ASSTT. REGISTRAR I.T.A.T, MUMBAI