SMT. PINA DIPESH SHAH, MUMBAI V. INCOME TAX OFFICER WARD 30(2)(5), MUMBAI

MA 672/MUM/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 4884 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 22-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GANESH BORE LD
• Assessee Lawyers: M N VAISHNAV LD

Judgement Text

- IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI , , BEFORE SHRI SAKTIJIT DEY, JM AND SHRI MANOJ KUMAR AGGARWAL, AM M.A. NO. 672/MUM/2018 [ARISING OUT OF I.T.A. NO.1105/MUM/2018] ( / ASSESSMENT YEAR: 2009-10) PINA DIPESH SHAH C/O M.N.VAISHNAV & CO., CA 21, ANANT BUILDING 2 ND FLOOR,217 PRINCESS STREET MUMBAI-400 002 / VS. INCOME TAX OFFICER WARD - 30(2)(5) C-13,5 TH FLOOR PRATYAKSHKAR BHAVAN, BKC MUMBAI- 400 051 ./ ./PAN/GIR NO. AUJPS-1335-B ( ' # /APPELLANT ) : ( $%# / RESPONDENT ) ASSESSEE BY : M.N.VAISHNAV, LD. AR REVENUE BY : GANESH BORE, LD. DR / DATE OF HEARING : 18/01/2019 / DATE OF PRONOUNCEMENT : 15/02/2019 / O R D E R PER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. BY WAY OF THIS MISCELLANEOUS APPLICATION, THE AS SESSEE SEEKS RECALL OF EX-PARTE ORDER OF TRIBUNAL, ITA NO.1105/MUM/2018 DATED 22/05/2018 FOR ASSESSMENT YEAR [AY] 2009-10. ITA.NO.1105/MUM/2018 PINA DIPESH SHAH ASSESSMENT YEAR- 2009-10 2 2. THE LD. AR, DRAWING OUR ATTENTION TO THE PETITIO N, PLEADED FOR RECALL OF ORDER, BY SUBMITTING THAT HEARING NOTICE WAS SEN T AT THE RESIDENTIAL ADDRESS OF THE ASSESSEE. HOWEVER, SINCE THE ASSESSE E WAS SUFFERING FROM JAUNDICE AND FEVER AT THAT TIME, THE DATE OF HEARING COULD NOT BE INTIMATED TO THE ASSESSEES CHARTERED ACCOUNTANT. THEREFORE, NO REPRESENTATION COULD BE MADE ON THE DATE OF HEARING . THE AFFIDAVIT OF THE ASSESSEE TO SUPPORT THE SAME HAS BEEN PLACED ON REC ORD. THE LD. DR OPPOSED THE SAME BY SUBMITTING THAT THE ASSESSEE RE MAINED NEGLIGENT IN ATTENDING THE PROCEEDINGS. 3. UPON DUE CONSIDERATION OF FACTUAL MATRIX AND KEE PING IN VIEW THE ISSUES INVOLVED IN THE APPEAL, THE BENCH FORMED AN OPINION THAT IN THE INTEREST OF JUSTICE, THE STATED ORDER DESERVED TO B E RECALLED, HOWEVER UPON PAYMENT OF COST OF RS.2,000/-. ACCORDINGLY, TH E LD. AR WAS DIRECTED TO PAY THE SAME IN THE PRIME MINISTER NATIONAL RELIEF FUND. THE SAME HAS SINCE BEEN DEPOSITED BY THE ASSESSEE. HENC E, THE STATED ORDER OF THE TRIBUNAL STAND RECALLED. 4. THE REGISTRY IS DIRECTED TO FIX THE APPEAL BEFOR E REGULAR BENCH IN REGULAR COURSE AFTER DUE INTIMATION OF NEW DATES OF HEARING TO RESPECTIVE SIDES. 5. RESULTANTLY, THE APPLICATION STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH FEBRUARY, 2019. SD/- SD/- (SAKTIJIT DEY) (M ANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 15.02.2019 SR.PS:-JAISY VARGHESE ITA.NO.1105/MUM/2018 PINA DIPESH SHAH ASSESSMENT YEAR- 2009-10 3 / COPY OF THE ORDER FORWARDED TO : 1. ' # / THE APPELLANT 2. $%# / THE RESPONDENT 3. ( ' ) / THE CIT(A) 4. / CIT CONCERNED 5. + ,$ - , ' - , / DR, ITAT, MUMBAI 6. , ./0 / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI