Income Tax Appellate Tribunal - Mumbai
Pbj Industrial Electronics Pvt.Ltd, ... vs Income Tax Officer 9 (2)-4, Mumbai on 16 February, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL
"C" Bench, Mumbai
Before Shri Mahavir Singh (JM) & B.R. Baskaran (AM)
M.A. No. 233/Mum/2017 arising out of
I.T.A. No. 316/Mum/2013 (Assessment Year 2009-10)
M/s. PBJ Industrial ITO 9(2)(4)
Electronics Pvt. Ltd. Vs . Mumbai.
72, BCD, Kandivali Govt.
Ind. Estate, Kandivali
Charkop, Kandivali (E)
Mumbai-400 067.
PAN : AAACP2508H
(Appellant) (Respondent)
Assessee by Ms. Mamta Parmar
Department by Ms. Pooja Swaroop
Date of Hearing 16.02.2018
Date of Pronouncement 16.02.2018
ORDER
Per B.R. Baskaran (AM) :-
The assessee has filed this Miscellaneous Application seeking recall of the order dated 24.6.2015 passed in ITA No. 316/Mum/2013 ex-parte, without hearing the assessee.
2. Learned Counsel appearing for the assessee submitted that the assessee was represented by some other counsel before the Assessing Officer and before the learned CIT(A). The assessee has engaged present counsel for dealing with the matters relating to A.Y. 2010-11 onwards. The assessee, however, sent notice of hearing received from the Tribunal to the present counsel. Since the assessee has not instructed the counsel to appear before the Tribunal for the appeal filed for A.Y. 2009-10, the learned counsel took the view that the appeal will be represented by the earlier Chartered Accountant. Due to this confusion, none appeared on behalf of the assessee before the Tribunal, which led to passing of ex-parte order. Accordingly the Learned AR submitted that the non-appearance on the date of hearing was for genuine reasons and 2 accordingly prayed that the assessee should not be found fault in this matter. Accordingly she prayed for recall of the order.
3. We heard learned DR and perused the record. Having regard to the submissions made by the assessee, we are of the view that there is sufficient cause for the assessee in not appearing before the Tribunal on the date of hearing. Accordingly, in exercise of powers vested with the Tribunal under Rule 24 of the Appellate Tribunal Rules, we recall the impugned order. We also direct the Registry to post the appeal for hearing in the normal course under notice to the parties.
4. In the result, Miscellaneous Application filed by the assessee is allowed.
Order has been pronounced in the Court on 16.02.2018.
Sd/- Sd/-
(MAHAVIR SINGH) (B.R.BASKARAN)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Mumbai; Dated : 16/02/2018
Copy of the Order forwarded to :
1. The Appellant
2. The Respondent
3. The CIT(A)
4. CIT
5. DR, ITAT, Mumbai
6. Guard File.
BY ORDER,
//True Copy//
Senior Private Secretary
PS ITAT, Mumbai