M/S. PARAS PLASTIC PROCESSORS, MUMBAI V. INCOME TAX OFFICER WARD-27(2)(5), MUMBAI

MA 7/MUM/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4945 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-03-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 04-01-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SANDEEP SINGH KARHAIL, JM MA No. 7/mum/2022 (Arising in ITA No.5593/Mum/2019 For Assessment Year 2010-11) M/s Paras Plastic Processors 806/807, Ajit Nath, Nilkantha Enclave, Ajit Nagar, Opp. Shreyash Cinema, LBS Marg, Ghatkopar (W), Mumbai-400 086 Vs. The Income Tax Officer, Ward 27(2)(5), Room No.421, 4 th Floor, Tower No.6, Railway Station Commercial Complex, Vashi, Mumbai-400 703 (Applicant) (Respondent) PAN No. AAEFP8206H Assessee by : Shri M. Subramanian, AR Revenue by : Shri R.A Dhyani, DR Date of hearing: 11.03.2022 Date of pronouncement : 23.03.2022 O R D E R PER PRASHANT MAHARISHI, AM: 01. This Miscellaneous Application is filed by assessee for Assessment Year 2010-11 in ITA 5593/Mum/2019 passed on 04.05.2021. Assessee submits that the co-ordinate Bench disposed off the above appeal in absence of the assessee and therefore assessee did not get any opportunity to represent the case. The MA states that the notice of hearing for fixing the date of hearing on 25 th March 2021 could not be complied with on account of Covid-19 and therefore, there is a sufficient cause for non- appearance by the assessee. He further submitted that as per Rule 24 of the ITAT Rules, if the appeal of the assessee has been heard ex-parte and if later on the Page | 2 MA No.7/Mu/2022 M/s Paras Plastic Processors; AY 10-11 assessee shows assessee sufficient cause for his non- appearance then the order should be recalled. 02. The learned Departmental Representative did not have any objection. 03. On careful consideration of the Miscellaneous Application, it is found that appeal of the assessee was disposed off by the co-ordinate Bench in absence of the assessee ex- parte. Now, in this Miscellaneous Application the assessee has shown that he could not remain present because of Covid-19. This is also supported by the affidavit of the Director of the company. The Rule 24 of the ITAT Rules, 1963 also supports the case of the assessee. The Covid- 19 prevented assessee from appearing before the ITAT. This is a sufficient reason for non-appearance. Accordingly, Miscellaneous Application filed by the assessee is allowed and the order passed by the ITAT in ITA No. 5593/Mum/2019 is recalled. The registry is directed to fix this appeal of the assessee on 13/04/2022, both the parties informed in the open court. Requirement of Notice dispensed with. 04. In the result, the MA of the assessee is allowed. Order pronounced in the open court on 23.03.2022. Sd/- Sd/- (SANDEEP SINGH KARHAIL) (PRASHANT MAHARISHI) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Mumbai, Dated: 23.03.2022 Sudip Sarkar, Sr.PS Page | 3 MA No.7/Mu/2022 M/s Paras Plastic Processors; AY 10-11 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// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Mumbai