RUPALI ASHOK TIKE, MUMBAI V. INCOME TAX OFFICER 18(2)(4), MUMBAI

MA 81/MUM/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6758 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-06-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2001-2002
• Appeal Filed On: 02-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V JENARDHANA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI SAKTIJIT DEY, JM M .A. NO. 81/MUM/2018 (ARISING OUT OF ITA NO. 3765/MUM/2012) ( ASSESSMENT YEAR: 2001 - 02 ) M/S. ROOPALI ASHOK TIKE 301, GULMOHAR APARTMENT, K. W . CHITALE PARK, DADAR (WEST), MUMBAI - 400 028 VS. THE INCOME TAX OFFICER, WARD 18(2)(4), MUMBAI PAN/GIR NO. ABTPT 9655 N ( APPELLANT ) : ( RESPONDENT ) APPELLANT BY : MS. VASANTI PATEL & SHRI NILESH JOSHI RESPONDENT BY : SHRI V. JENARDHANA DATE OF HEARING : 15.06.2018 DATE OF PRONOUNCEMENT : 15.06 .2018 O R D E R PER S HAMIM YAHYA, A. M.: BY WAY OF THIS MISCELLANEOUS APPLICATION, THE ASSESSEE SEEKS RECALL OF THE EXPARTE ORDER OF THIS TRIBUNAL IN ITA NO. 3765/MUM/2012 FOR ASSESSMENT YEAR 20 01 - 02 VIDE ORDER DATED 03.10.2017. 2. THE AFORESAID APPEAL WAS DECIDED EXPARTE, AS NONE HAD APPEARED ON BEHALF OF THE ASSESSEE. NOW THE ASSESSEE WANTS THE RECALL OF THE AFORESAID ORDER UNDER RULE 24 OF THE INCOME TAX APPELLATE TRIBUNAL RULES. IT IS THE SU BMISSION OF THE LD. COUNSEL OF THE ASSESSEE THAT DUE TO WRONG NOTICE OF THE DATE BY THE CONCERNED PERSON, THERE WAS NO REPRESENTATION BY THE ASSESSEE ON THE DATE OF HEARING. HENCE , IT HAS BEEN PLEADED 2 MA NO. 81/MUM/2018 M/S. ROOPALI ASHOK TIKE THAT THE AFORE - SAID ORDER MAY BE RECALLED TO ENABLE THE ASSESSEE A CHANCE TO PROPERLY CANVAS THE APPEAL. 3. PER CONTRA, THE LD. DEPARTMENTAL REPRESENTATIVE DID NOT HAVE ANY SERIOUS OBJECTION IN THE RECALL OF THE EXPARTE ORDER. 4. ACCORDINGLY, IN THE INTEREST OF JUSTICE, WE RECALL THE AFORESAID EX PARTE ORDE R. THE REGISTRY IS DIRECTED TO FIX THE CASE FOR HEARING ON 14.08.2018. THE NOTICE FOR THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT AND DULY NOTED BY BOTH THE PARTIES. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE STANDS AL LOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 15.06.2018 SD/ - SD/ - ( SAKTIJIT DEY ) (S HAMIM YAHYA) J UDICIAL MEMBER A CCOUNTANT MEMBER MUMBAI ; DATED : 15.06.2018 ROSHANI , SR. PS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT - CONCERNED 5. DR, ITAT, MUMBAI 6. GUARD F ILE BY ORDER, (DY./ASSTT. REGISTRAR) ITAT, MUMBAI