Appeal details
Counselvise Citation
[2024] 100 COUNSELVISE.COM (IT) 2621 (ITAT-MUMBAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 month(s) 28 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
11-04-2024
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
D
Next Hearing Date
04-04-2024
Assessment Year
2013-2014
Appeal Filed On
14-02-2024
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI
BEFORE SHRI ABY T. VARKEY, JM AND SHRI GAGAN GOYAL, AM
M.A. No. 36/Mum/2024
(निर्धारण वर्ा /Assessment Year: 2013-14)
(Arising out of ITA No. 5866/Mum/2019)
Mohammad Ebrahim Rahim
Flat No. 107, A-1 Wing,
DSK Madhuban, Safed
Pool, Andheri Kurla Road,
Andheri (E), Mumbai-
400072.
बिधम /
Vs.
ITO-26(2)(3)
Kautilya Bhavan, Bandra
(East), Mumbai-400051.
स्थधयी लेखध सं/.जीआइआर सं/.PAN/GIR No. : AIBPR9015R
(अपीलार्थी /Appellant)
..
(प्रत्यर्थी /Respondent)
सुनवाई की तारीख /Date of Hearing: 05/04/2024
घोषणा की तारीख /Date of Pronouncement: 12/04/2024
आदेश / O R D E R
PER ABY T VARKEY, J.M:
This is a miscellaneous application preferred by the assessee against the
impugned order passed by this Tribunal in ITA No. 5866/Mum/2019 (AY 2013-
14) dated 12.07.2022.
2. At the outset, the Ld. AR of the assessee pointed out that the impugned order
of the Tribunal is an ex-parte order and therefore, prays for recalling the same.
According to him, the assessee had entrusted the appeal to an advocate for
appearing on behalf to him and had given the address stated in Form-36. However,
since the assessee was restrained outside the State, the assessee was prevented
from accessing his residence and consequently was not aware of the notices of
hearing issued by this Tribunal. Because of this reason, according to Ld. AR,
assessee could not instruct the advocate to appear on behalf of assessee and
therefore, no appearance could be made before the Tribunal; and therefore
Assessee by: Shri Haridas Bhatt
Revenue by:
Shri H. M. Bhatt (Sr. AR)
2 MA. No 36/Mum/2024
AY. 2013-14
Mohammad Ebrahim Rahim
.
omission to do so, was not deliberate; and therefore, pleaded for recalling the
impugned order as per Rule 24 of the Appellate Tribunal Rules, 1963 (hereinafter
“the Rules’).
3. Per contra, the Ld. DR vehemently opposed the plea of assessee and does
not want us to give him one more opportunity. However, he could not controvert
the facts stated hereinabove.
4. Having heard both the parties and after perusal of the contents of the
application (MA) as well as affidavit filed by the assessee dated 12.02.2024, we
are of the view that the assessee had reasonable cause for not appearing before this
Tribunal on the date of hearing i.e. on 30.06.2022. Therefore, we are inclined to
recall the impugned order dated 12.07.2022 under Rule 24 of the Rules, and direct
the registry to fix the appeal for hearing in due course.
5. In the result, miscellaneous application of assessee is allowed.
Order pronounced in the open court on 12/04/2024
Sd/- Sd/-
(GAGAN GOYAL) (ABY T VARKEY)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Mumbai, दिनाांक/Dated: 12/04/2024.
Vijay Pal Singh, (Sr. PS)
3 MA. No 36/Mum/2024
AY. 2013-14
Mohammad Ebrahim Rahim
.
आदेश की प्रनिनलनि अग्रेनर्ि/Copy of the Order forwarded to :
1.
अपीलार्थी / The Appellant
2.
प्रत्यर्थी / The Respondent.
3.
आयकर आयुक्त / CIT
4.
दवभागीय प्रदतदनदि, आयकर अपीलीय अदिकरण, मुांबई / DR, ITAT, Mumbai
5.
गार्ड फाईल / Guard file.
आदेशधिुसधर/ BY ORDER,
सत्यादपत प्रदत //True Copy//
उि/सहधयक िंजीकधर /(Dy./Asstt. Registrar)
आयकर अिीलीय अनर्करण, मुांबई / ITAT, Mumbai
