MR. AMRRUT GADA, MUMBAI V. ASSISTANT COMMISSIONER OF INCOME TAX 9(3), MUMBAI

MA 90/MUM/2017

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 5576 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-10-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2007-2008
• Appeal Filed On: 27-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: DR PRAYAG JHA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL H BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN (AM) & SHRI AMARJIT SINGH (JM) M.A. NO. 90/MUM/2017 IN I.T.A. NO. 2033 /MUM/20 17 (ASSESSMENT YEAR 20 07 - 08 ) SHRI AMRUT S. GADA 7, KRISHNA KUNJ S.V. ROAD, MALAD MUMBAI - 400 064 . PAN : AADPG5298D VS. ACIT - 9(3) AAYAKAR BHAVAN M.K. ROAD MUMBAI - 400 020. ( APPELLANT ) ( RESPONDENT ) A SSESSEE BY DR. PRAYAG JHA & SHRI PRATEEK JHA DEPARTMENT BY S HRI SAURABH KUMAR RAI DATE OF HEARING 6 . 10 . 201 7 DATE OF PRONOUNCEMENT 6.10 . 201 7 O R D E R PER B.R. BASKARAN (AM) : - THE ASSESSEE HAS MOVED THIS MISCELLANEOUS APPLICATION SEEKING RECALL OF EX - PARTE ORDER DATED 4.1.2016 PASSED IN HANDS OF THE ASSESSEE FOR A.Y. 2007 - 08. 2. LEARNED AR SUBMITTED THAT THE ASSESSEE HAD ENGAGED AN ADVOCATE TO REPRESENT HIM BEFORE HON'BLE ITAT. HOWEVER, HE FAILED TO APPEAR ON THE DATE OF HEARING AND HENCE THE TRIBUNAL WAS CONSTRAINED TO PASS THE IMPUGNED ORDER EX - PARTE WITHOUT HEARING THE ASSESSEE. HE SUBMITTED THAT THE ASSESSEE HAS BEEN PUT INTO D IFFICULTY AS THE ORDER HAS BEEN PASSED EX - PARTE WITHOUT HEARING THE ASSESSEE. HE SUBMITTED THAT THE ASSESSEE COULD NOT BE FOUND FAULT WITH FOR THE REASONS STATED ABOVE. ACCORDINGLY, HE PRAYED FOR RECALL OF THE IMPUGNED EX - PARTE ORDER. 3. WE HEARD LEARNED DEPARTMENTAL REPRESENTATIVE AND PERUSED THE RECORD. HAVING REGARD TO THE SUBMISSIONS MADE BY THE ASSESSEE, WE ARE OF THE VIEW THAT PRAYER OF THE ASSESSEE MAY BE ACCEPTED ON PAYMENT OF COST TO THE REVENUE. 2 ACCORDINGLY WE DIRECT THE ASSESSEE TO PAY COST OF ` 5,000/ - ON OR BEFORE 31.10.2017 TO THE CREDIT OF INCOME TAX DEPARTMENT AS OTHER FEES . SUBJECT TO THE PAYMENT OF THE COST REFERRED ABOVE, IN EXERCISE OF POWERS GIVEN UNDER RULE 24 OF THE APPELLATE TRIBUNAL RULES, THE EX - PARTE ORDER PASSED BY THE TRIBUN AL IS HEREBY RECALLED AND THE REGISTRY IS DIRECTED TO POST THE SAME FOR HEARING ON 15.11.2017. SINCE THE DATE OF HEARING HAS BEEN ANNOUNCED IN THE OPEN COURT IN PRESENCE OF BOTH THE PARTIES, THE REGISTRY MAY DESIST FOR ISSUING FORMAL NOTICE OF HEARING TO T HE PARTIES. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER HAS BE EN PRONOUNCED IN THE COURT ON 6 . 10 .201 7. SD/ - SD/ - (AMARJIT SINGH ) (B.R.BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED : 6 / 10 / 20 1 7 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) PS ITAT, MUMBAI