TIRUPATI (MAHALAXMI) COP OP HOUSING SOCIETY LIMITED, MUMBAI v. ASST CIT 16(2, MUMBAI

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH E MUMBAI BEFORE SHRI C.N. PRASAD HON'BLE JUDICIAL MEMBER & SHRI M. BALAGANESH HON'BLE ACCOUNTANT MEMBER M.A. NO. 167 /MUM/201 7 [ARISING OUT OF ITA NO. 5924 /MUM/201 3 (A.Y: 20 00 - 01)] M/S. TIRUPATI ( MAHALAXMI) CO.OP. HSG. SOCIETY LTD. ASHISH TIRUPATI APPTS 25 BHULABHAI DESAI ROAD MUMBAI 400 026 PAN: AAAAT4093R V. A.C.I.T - 16 (2) MATRU MANDIR TARDEV ROAD MUMBAI 400 007 (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI BHUPENDRA SHAH DEPARTMENT BY : SHRI CHAUDHARY ARUNKUMAR SINGH DATE OF HEARING : 16 .08.2019 DATE OF PRONOUNCEMENT : 19 . 11 .2019 O R D E R PER C. N. PRASAD (JM) 1. THROUGH THIS MISCELLANEOUS APPLICATION THE ASSESSEE IS SEEKING RECALL OF THE EXPARTE ORDER PASSED BY THE TRIBUNAL IN ITA.NO. 5924/MUM/2013 DATED 06.01.2017 . 2. THE ASSESSEE IN ITS MISCELLANEOUS APPLICATION STATED THAT THE ASSESSEE HAS NOT RECEIVED ANY NOTICE FROM THE REGISTRY OF ITAT INTIMATING THE DATE OF HEARING ON 16.11.2016 . THEREFORE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT NON - APPEARANCE BY THE COUNSEL ON 16.11.2016 IS NEITHER WILLFUL NOR DELIBERATE. THEREFORE IT IS REQUESTED FOR RECALL OF THE 2 M.A. NO. 167/MUM/2017 M/S. TIRUPATI (MAHALAXMI) CO.OP. HSG. SOCIETY LTD. EXPARTE ORDER IN THE INTEREST OF THE JUSTICE AS THERE IS SUFFICIE NT REAS ONABLE CAUSE FOR NON - APPEARANCE BY THE ASSESSEE. 3. LD. DR HAS NO SERIOUS OBJECTION IN RECALLING THE ORDER. 4. ON HEARING BOTH THE PARTIES WE FIND THAT THE RE WAS SUFFICIENT CAUSE FOR NON - APPEARANCE BY THE ASSESSEE WHEN THE MATTER WAS CALLED ON 16.11.2016 FOR HE ARING. THUS WE RECALL THE EXPARTE ORDER PASSED BY THE TRIBUNAL DATED 06.01.2017 IN ITA.NO. 5924/MUM/2013 . REGISTRY IS DIRECTED TO POST THE APPEAL FOR HEARING IN DUE COURSE AFTER ISSUING NOTICE TO BOTH THE PARTIES. 5. IN THE RESULT MISCELLANEOUS APPLICATIO N FI LED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 19 TH NOVEMBER 2019 SD/ - SD/ - ( M. BALAGANESH) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI / DATED 19 / 11 / 2019 GIRIDHAR S R. PS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A) MUMBAI. 4. CIT 5. DR ITAT MUMBAI 6. GUARD FILE. //TRUE COPY// BY ORDER (ASSTT. REGISTRAR) ITAT MUM