VAIBHAV PANKAJ SHAH,MUMBAI V. ACIT, CIRCLE 25(3), MUMBAI

MA 284/MUM/2024

AI Insights

The case involves a Miscellaneous Application by Vaibhav Pankaj Shah, who sought the recall of an ex-parte order passed by the Income Tax Appellate Tribunal. The ex-parte order was issued because the assessee's counsel appeared in a different courtroom due to an inadvertent error, as he was unwell on the day of the hearing. The Tribunal considered the circumstances and found sufficient cause for the non-appearance of the assessee's counsel, leading to the decision to set aside the previous order and restore the appeal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 474446 (ITAT-MUMBAI)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Appellate Tribunal Rules, 1962
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HEMANSHU JOSHI
• Assessee Lawyers: RADHA HALBE
• Keywords: Set aside

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SUNIL KUMAR SINGH (JUDICIAL MEMBER) MA No. 284/Mum/2024 (Arising out of ITA No. 398/MUM/2024) Assessment Year: 2017-18 Vaibhav Pankaj Shah, 60-B, Dolat Bunglow, East West Road No. 2, Vile Parle (West), Mumbai-400049. Vs. ACIT, Circle 25(3), 232, 2nd floor, Kautilya Bhavan, C-41 to C-43, G Block, BKC, Bandra (East), Mumbai-400051. PAN NO. AALPS 8652 B Appellant Respondent Assessee by : Ms. Radha Halbe, Adv. Revenue by : Mr. Hemanshu Joshi, Sr. DR Date of Hearing : 17/01/2025 Date of pronouncement : 20/02/2025 ORDER PER OM PRAKASH KANT, AM By way of this Miscellaneous Application, the assessee is seeking recall of the order of the Tribunal dated 19.08.2024, which was passed ex-parte qua the assessee. 2. We have duly considered the rival submissions and perused the relevant material on record. The assessee submitted that on the date counsel was unwell virtually. However, due to an inadvertent error, the appeared in a different courtroom the order ex-parte against the 2.1 In light of the above, the assessee has invoked Income Tax Appellate Tribunal Rules, 1962 to as \"the Rules\") and prayed for the restoration of the impugned order on the ground of 2.2 Upon consideration of the submitted by the assessee, we find merit in the plea that there existed a sufficient cause for non appeal was called for hearing. Accordingly, we order of the Tribunal and The Registry is directed in accordance with the accordingly. 3. In the result, the Misc allowed. Order pronounced in the open Court on We have duly considered the rival submissions and perused the relevant material on record. The learned counsel for the submitted that on the date of the hearing, the counsel was unwell and had instructed his junior to appear . However, due to an inadvertent error, the appeared in a different courtroom, resulting in the Tribunal passing parte against the assessee. In light of the above, the assessee has invoked Income Tax Appellate Tribunal Rules, 1962 (hereinafter referred to as \"the Rules\") and prayed for the restoration of the impugned order on the ground of sufficient cause for non-appearance Upon consideration of the facts and circumstances submitted by the assessee, we find merit in the plea that there sufficient cause for non-appearance at the time when the appeal was called for hearing. Accordingly, we set aside order of the Tribunal and restore the appeal to its original number. Registry is directed to list the appeal for hearing in due course in accordance with the ITAT Rules and to notify the parties In the result, the Miscellaneous Application of the assessee is Order pronounced in the open Court on 20/0 Vaibhav Pankaj Shah 2 MA No. 284/MUM/2024 We have duly considered the rival submissions and perused learned counsel for the of the hearing, the arguing junior to appear . However, due to an inadvertent error, the junior counsel , resulting in the Tribunal passing In light of the above, the assessee has invoked Rule 24 of the (hereinafter referred to as \"the Rules\") and prayed for the restoration of the impugned appearance. facts and circumstances as submitted by the assessee, we find merit in the plea that there at the time when the side the ex-parte the appeal to its original number. to list the appeal for hearing in due course and to notify the parties ellaneous Application of the assessee is /02/2025. Sd/- (SUNIL KUMAR SINGH JUDICIAL MEMBER Mumbai; Dated: 20/02/2025 Rahul Sharma, Sr. P.S. Copy of the Order forwarded to 1. The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. //True Copy// (SUNIL KUMAR SINGH) (OM PRAKASH KANT JUDICIAL MEMBER ACCOUNTANT MEMBER Order forwarded to : BY ORDER, (Assistant Registrar) ITAT, Mumbai Vaibhav Pankaj Shah 3 MA No. 284/MUM/2024 Sd/- OM PRAKASH KANT) ACCOUNTANT MEMBER BY ORDER, (Assistant Registrar) ITAT, Mumbai "