ITO WD 24(1)(5), MUMBAI v. DINESHL. AGARWAL (HUF), MUMBAI

MA 23/MUM/2018 | 2006-2007
Pronouncement Date: 13-11-2019 | Result: Allowed

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Appeal Details

RSA Number 2319924 RSA 2018
Assessee PAN AACHD0534N
Bench Mumbai
Appeal Number MA 23/MUM/2018
Duration Of Justice 1 year(s) 10 month(s)
Appellant ITO WD 24(1)(5), MUMBAI
Respondent DINESHL. AGARWAL (HUF), MUMBAI
Appeal Type Miscellaneous Application
Pronouncement Date 13-11-2019
Appeal Filed By Department
Order Result Allowed
Bench Allotted SMC
Tribunal Order Date 13-11-2019
Assessment Year 2006-2007
Appeal Filed On 12-01-2018
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH SMC MUMBAI BEFORE SHRI C.N. PRASAD HON'BLE JUDICIAL MEMBER & SHRI N.K. PRADHAN HON'BLE ACCOUNTANT MEMBER M .A. NO. 23 /MUM/201 8 [ ARISING OUT OF ITA. NO . 2315/M/2017 (A.Y: 2006 - 07 ) ] SHRI DINESH L. AGRAWAL (HUF) 210 BAJSONS INDUSTRIAL ESTATE CHAKALA ROAD ANDHERI (EAST) MUMBAI - 400 069 PAN: AACHD 0534N V. ITO WARD 24(1)(5) PIRAMAL CHAMBERS LOWER PAREL MUMBAI (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI K. GOPAL DEPARTMENT BY : SHRI CHOUDHARY ARUNKUMAR SINGH DATE OF HEARING : 25.01.2019 DATE OF PRONOUNCEMENT : 13 . 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 DATED 06.10.2017. 2. THE ASSESSEE IN HIS APPLICATION STATED THAT THE COUNSEL FOR THE ASSESSEE COULD NOT APPEAR BEFORE THE TRIBUNAL ON 01.08.2017 WHEN THE MATTER WAS CALLED FOR THE REASON THAT HE IS NO T AWARE OF THE DATE OF POSTING AS THE MATTER GOT ADJOURNED ON REQUEST MADE BY ONE MR. SALEEL PARAB 2 M.A. NO.23/MUM/2018 SHRI DINESH L. AGRAWAL (HUF) FROM THE OFFICE OF THE CHARTERED ACCOUNTANTS . MR. SALEEL PARAB THOUGH SOUGHT TIME ON BEHALF OF THE ASSESSEE HE DID NOT INFORM THE DATE OF HEARING AND WENT ON LEAVE FOR ABOUT TWO MONTHS FROM JULY 2017 . THEREFORE THE ASSESSEE SUBMITS THAT THERE IS REASONABLE CAUSE FOR NON - APPEARANCE ON 01.08.2017. LD. COUNSEL FOR THE ASSESSEE T HEREFORE PRAYS FOR RECALL OF THE EXPARTE ORDER IN THE INTEREST OF THE JUSTICE AS TH ERE IS SUFFICIENT CAUSE FOR NON - APPEARANCE OF THE ASSESSEE. 3. LD. DR HAS NO SERIOUS OBJECTION IN RECALLING THE ORDER. 4. ON HEARING BOTH THE PARTIES WE FIND THAT TH ERE WAS SUFFICIENT CAUSE FOR NON - APPEARANCE OF THE ASSESSEE WHEN THE MATTER WAS CALLED FOR ON 01.08.2017 . THUS WE RECALL THE EXPARTE ORDER PASSED BY THE TRIBUNAL DATED 06.10.2017 IN ITA.NO. 2315/MUM/2017. REGISTRY IS DIRECTED TO POST THE APPEAL FOR HEARING IN DUE COURSE AFTER ISSUING NOTICE TO BOTH THE PARTIES. 5. IN THE RESULT MISCELLANEOUS APPLICATION FI LED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 13 TH NOVEMBER 2019 SD/ - SD/ - ( N.K. PRADHAN ) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI / DATED 13 / 11 / 2019 GIRIDHAR S R. PS 3 M.A. NO.23/MUM/2018 SHRI DINESH L. AGRAWAL (HUF) 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