1 MA 317/Mum/2019 IN INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH F, MUMBAI Before Shri MAHAVIR SINGH (JUDICIAL MEMBER) AND Shri G MANJUNATHA (ACCOUNTANT MEMBER) M.A. No.314/Mum/2019 (Arising out of ITA No.5216/Mum/2017) (Assessment year : 2012-13) Vijay N.Mehta VS ACIT-17(3) Room No.13, 338, N.N.Street, Room No.137, 1st Floor Masjid Bunder (West) Aaykar Bhawn, M.K.Road Mumbai-400 009 Mumbai-400 020 PAN : AADPM8512G APPLICANT RESPONDENT Applicant by Rajeev Khandelwal Respondent by Rajeev K.Gubgotra Date of hearing 05.07.2019 Date of pronouncement 28 .08.2019 ORDER Per G MANJUNATHA: AM assessee has filed this Miscellaneous Application u/s 254(2) of I.T.Act, 1961 and requested to recall order of Tribunal dated 19/12/2018 in ITA.No. 5216/Mum/2017 for AY 2012-13. assessee has narrated facts and mistakes stated to be apparent from order of 2 MA 317/Mum/2019 Tribunal in his miscellaneous application. relevant contents of miscellaneous application filed by assessee are reproduced as under:- 1. above appeal filed by Respondent for income-tax assessment year 2012-13 came up for hearing before Honorable Tribunal, F' Bench, Mumbai on 26th November, 2018, and has been disposed of by its order dated 19.12.218. This is ex-parte order passed on merits wherein Honorable Tribunal has partly allowed appeal of Respondent inter alia for non-appearance by Applicant on dale of hearing. above named Applicant begs to present this application to bring before Bench certain matters and relevant facts for restoration of appeal. 2. Honorable Tribunal has partly allowed appeal of Respondent for reasons mentioned in paragraphs 6 and 7 of its order. appeal was fixed for hearing on 26lh November, 2018 but same, due to inadvertence, was missed out to be noted by Mr Rajiv Khandelwal, my Authorised Representative in his appointment diary. As result, on 26lh November, 2018, Mr Rajiv Khandelwal could not attend hearing, resulting in ex-pane order by Honorable Tribunal. Please find enclosed photo copy of relevant page of diary which substantiates above. Applicant thus, submits that this, being reasonable cause within meaning of Rule 24 of Appellate Tribunal Rules, for not able to attend on dale of hearing, prays for setting aside impugned order and restore appeal. 2. We have heard both parties and perused miscellaneous application filed by assessee, along with order of Tribunal, dated 19/12/2018. We find that Tribunal has disposed of appeal filed by assessee ex-parte, for non attendance of assessee, on date fixed for hearing of appeal. We, further noted that assessee has explained reasons for non attendance, on date of hearing, as per which, authorized representative of assessee Mr.Rajiv Khandelwal, could not attend hearing resulting in ex-parte order, due to inadvertent 3 MA 317/Mum/2019 mistake of date of hearing, otherwise there is no deliberate intention to not attending for hearing. We find that reasons given by assesse, for not appearing, as on date of hearing comes within meaning of reasonable cause, as per Rule 24 of appellate Tribunal Rules, 1963 and accordingly, we are of considered view that order of Tribunal dated 19/12/2018 needs to be recalled to give one more opportunity of hearing to assessee in interest of justice. Accordingly, we recalled order of Tribunal dated 19/12/2018 in ITA.No. 5216/Mum/2017 and registry is directed to fix appeal for hearing in due course. 3. In result, miscellaneous application filed by assessee is allowed. Order pronounced in open court on 28.08.2019. Sd/- Sd/- Mahavir Singh G Manjunatha JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai, Dt : 28.08.2019 Thirumalesh, Sr.PS Copy of Order forwarded to : 1. Appellant 2. Respondent. 4 MA 317/Mum/2019 3. CIT(A), Mumbai. 4. CIT DR, ITAT, Mumbai 5. 6. Guard file. //True Copy// BY ORDER, (Asstt. Registrar) ITAT, Mumbai Vijay N.Mehta v. ACIT-17(3), Mumbai