DEVEN A PATEL, MUMBAI V. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 15(1), MUMBAI

MA 724/MUM/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 7951 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2007-2008
• Appeal Filed On: 08-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJEEV GUBGOTRA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH D MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) M.A. NO. 724/MUM/2017 (ITA NO. 2236/MUM/2014 ) ASSESSMENT YEAR: 2007 - 08 MR. DAXESH C PATEL A - 602, SHAKAMBA TOWER, NEAR, STERLING HOSPITAL, GURUKUL ROAD, AHMEDABAD - 380052. VS. THE DCIT - CC 15(1), MUMBAI. PAN NO. AFZPP3416K APPELLANT RESPONDENT ASSESSEE BY : MR. VARTIK CHOKSI, AR REVENUE BY : MR. RAJEEV GUBGOTRA, DR DATE OF HEARING : 03/08/2018 DATE OF PRONOUNCEMENT : 19/09/2018 ORDER PER N.K. PRADHAN, AM BY MEANS OF THIS MISCELLANEOUS APPLICATION (MA) U/S 254(2) OF THE INCOME TAX ACT, 1961 (THE ACT), THE APPLICANT SEEKS RECALL OF THE ORDER DATED 31.03.2017 PASSED BY THE ITAT D BENCH MUMBAI (ITA NO. 2236/MUM/2014) FOR THE ASSESSMENT YEAR (AY) 2007 - 08. 2. BEFORE US, THE LD. COUNSEL OF THE APPLICANT SUBMITS THAT THE TRIBUNAL HAS DECIDED THE APPEAL SUO MOTU WITHOUT GIVING AN OPPORTUNITY TO THE ASSESSEE OF BEING HEARD. IT IS STATED THAT THE ABOVEMENTIONED APPEAL WAS FILED BY THE ASSESSEE ON 02.04.2014. THEREAFTER, ON SHRI DEVAN A PATEL MA NO. 724/MUM/2017 2 17.01.2017, THE HEARING OF THE ABOVE APPEAL WAS FIXED WHICH REMAINED UNATTENDED BY THE ASSESS EE. IT IS STATED THAT THE ASSESSEE IS A NON - RESIDENT SINCE 2009 AND HAS EXECUTED A DEED OF POWER OF ATTORNEY DATED 13.05.2009 IN FAVOUR OF MR. DAXESH C. PATEL AND AT THE TIME OF FILING OF APPEAL BEFORE THE TRIBUNAL, THE APPELLANT HAD ALSO ENCLOSED THE DEED OF POWER OF ATTORNEY FOR FUTURE CORRESPONDENCE. SINCE THE APPELLANT IS NOT RESIDING IN INDIA AND THE NOTICES WERE NOT SERVED ON THE POWER OF ATTORNEY HOLDER AT THE ADDRESS STATED IN THE DEED AND THEREFORE, ON THE DATE OF HEARING THERE WAS NON - APPEARANCE O N THE PART OF THE APPELLANT. THUS IT IS SUBMITTED THAT THE TRIBUNAL MAY CONSIDER RECALLING ITS EX - PARTE ORDER. ON THE OTHER HAND, THE LD. DR SUPPORTS THE ORDER PASSED BY THE TRIBUNAL. 3. AFTER CONSIDERING THE RIVAL SUBMISSIONS, WE ARE OF THE CONSIDERED VIEW THAT THE APPLICANT HAD A REASONABLE CAUSE FOR NON - APPEARANCE. THEREFORE, WE RECALL OUR ORDER DATED 31.03. 2017 AND ORDER THAT THE CASE BE FIXED BY THE REGISTRY FOR HEARING IN REGULAR COURSE. 4. IN THE RESULT, THE MA IS ALLOWED. ORDER PRONOUNCED IN TH E OPEN COURT ON 19/09/2018. SD/ - SD/ - ( SAKTIJIT DEY) (N.K. PRADHAN) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED: 19/09/2018 RAHUL SHARMA, SR. P.S. SHRI DEVAN A PATEL MA NO. 724/MUM/2017 3 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// (DY./ASSTT. REGISTRAR) ITAT, MUMBAI