TUSHAR S. KAMDAR, MUMBAI V. INCOME TAX OFFICER, WARD- 25(1)(5), MUMBAI

MA 94/MUM/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1464 (ITAT-MUMBAI)
• Duration Of Justice: 9 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-12-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 25-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: TUSHAR S KAMDAR IN PERSON
• Keywords: Tax effect
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH SMC, MUMBAI , !,'# $ BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER M.A.NO.94/MUM/2020 (ARISING OUT OF ITA NO. 6251/MUM/2018,A.Y.2011-12) TUSHAR S. KAMDAR, GALA NO.5, MAKHANRIA INDL. COMPLEX, OFF MAHAKALI CAVES ROAD, ANDHERI(EAST), MUMBAI 400 093 PAN: AACPK 7699B ...... APPLICANT VS. INCOME TAX OFFICER, WARD -25(1)(5), ROOM NUMBER 406, C-10, PRATYAKSH KAR BHAVAN, BKC,BANDRA (E) MUMBAI 400 051 ..... RESPONDENT APPLICANT BY : SHRI TUSHAR S.KAMDAR (ASS ESSEE IN PERSON) RESPONDENT BY : SHRI GURBINDER SI NGH &#' !/ DATE OF HEARING : 04/12/2020 )*+ &#' !/ DATE OF PRONOUNCEMENT : 04/12 /2020 / ORDER PER VIKAS AWASTHY, JM: THE PRESENT MISCELLANEOUS APPLICATION UNDER SECTIO N 254(2) HAS BEEN FILED BY THE ASSESSEE FOR RECALLING EX-PARTE ORDER OF TRIBUN AL DATED 10/12/2019. 2 M.A.NO.94/MUM/2020 2. SHRI TUSHAR M. KAMDAR, ASSESSEE APPEARING IN PE RSON SUBMITTED THAT THE APPEAL WAS FIXED FOR HEARING ON 02/12/2019. THE ASSESSEE HAD FILED WRITTEN SUBMISSION WITH ALL FACTS IN THE REGISTRY. APPARENTLY, THE SAME WERE N OT KEPT ON RECORD. ON 02/12/2019, THE APPEAL WAS ADJOURNED TO 10/12/2019. THE NOTICE OF SAID DATE WAS NEVER SERVED ON THE ASSESSEE. THE ASSESSEE FURTHER POINTED THAT THE AM OUNT INVOLVED IN APPEAL BY REVENUE IS LESS THAN THE MONETARY LIMIT PRESCRIBED BY CBDT C IRCULAR NO. 17/2019, DATED 08-08- 2019, HENCE THE APPEAL IS NOT MAINTAINABLE. 3. SHRI GURBINDER SINGH , REPRESENTING THE DEPART MENT SUBMITTED THAT THOUGH THE TAX EFFECT INVOLVED IN THE APPEAL IS LESS THAN THE MONETARY LIMIT SPECIFIE D VIDE CBDT CIRCULAR NO. 17/2019, DATED 08-08-2019 BUT THE CASE OF AS SESSEE FALLS UNDER EXCEPTION SPECIFIED IN PARA 10(E) OF CIRCULAR NO. 03 OF 2018 DATED 11/0 7/2018 AND AS AMENDED ON 20/08/2018 . 4. BOTH SIDES HEARD. THE TRIBUNAL VIDE ORDER DATE D 10/12/2019 IN AN EX-PARTE PROCEEDINGS HAD RESTORED THE ISSUE RAISED IN APPEA L BY THE ASSESSEE TO ASSESSING OFFICER FOR DECIDING THE MATTER AFRESH. THE ASSESSEE HAS EXPLA INED THE REASON FOR NON-APPEARANCE ON 10/12/2019. WE ARE SATISFIED THAT NON-APPEARANCE OF THE ASSESSEE WAS NOT INTENTIONAL OR DELIBERATE. THEREFORE, THE TRIBUNAL ORDER DATED 10 /12/2019 IS RECALLED AND THE APPEAL IS RESTORED TO ITS ORIGINAL NUMBER. 5. THE REGISTRY IS DIRECTED TO LIST THE APPEAL FOR HEARING ON 04/01/2021 . THE DATE OF HEARING OF APPEAL HAS BEEN INFORMED TO BOTH SIDES IN OPEN COURT, THEREFORE, ISSUANCE OF SEPARATE NOTICES IS DISPENSED WITH. 6. IN THE RESULT, MISCELLANEOUS APPLICATION BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON FRID AY THE 4 TH DAY OF DECEMBER, 2020. SD/- SD/- ( SHAMIM YAHYA ) (VIKAS AWASTHY) / ACCOUNTANT MEMBER '# / JUDICIAL MEMBER / MUMBAI, ,/ DATED: 04/12/2020 VM , SR. PS(O/S) 3 M.A.NO.94/MUM/2020 COPY OF THE ORDER FORWARDED TO : 1. !- / THE APPELLANT , 2. .#' / THE RESPONDENT. 3. /' ( )/ THE CIT(A)- 4. /' CIT 5. 23.#'# , . . . , / DR, ITAT, MUMBAI 6. 35678 / GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT. REGISTRAR) ITAT, MUMBAI