Vega Jewellery, Mumbai v. Ito 19(3)(5), Mumbai

PER N.K. PRADHAN, AM By means of this Miscellaneous Application (MA), the applicant seeks recall of the order dated 31.12.2018 passed by theAT F Bench Mumbai (ITA No. 3794/Mum/2017) for the assessment year (AY) 2009-10.

2. The Ld. counsel for the applicant submits that on 01.09.2018, the assessee had received acknowledgement-cum-notice stating appeal has been fixed for first hearing on 13.06.2019. However, the assessee received the order pronounced on 31.12.2018 by ITAT on 02.04.2019. As per the said order, the case was fixed for hearing on 26.09.2018 and 06.12.2018. The Ld. counsel submits that the appellant never received any notice of hearing for any of the dates from ITAT. It is argued by him that the assessee M/s Vega Jewellery MA No. 298/Mum/2019 2 may be given an opportunity to argue its case on the basis of documents available on record so that justice could be rendered.

3. On the other hand, the Ld. Departmental Representative (DR) submits that as there was non-compliance by the assessee on the date of hearing i.e. 26.09.2018 and 06.12.2018 and as the Tribunal has passed the order on merits, the present MA be dismissed as there is no mistake apparent from records.

4. We have heard the rival submissions and perused the relevant materials on record. It is found that there was genuine difficulty on the part of the assessee to appear before the Tribunal on 26.09.2018 and

06.12.2018. Probably, there was confusion because on 01.09.2018, the appellant received acknowledgement-cum-notice stating the appeal has been fixed for first hearing on 13.06.2019. In the interest of justice, we recall the order dated 31.12.2018 and direct the Registry to fix the case for hearing before a regular Bench in normal course and inform both the parties.

5. In the result, the MA is allowed. Order pronounced in the open Court on 28.10.2019. Sd/- Sd/- (SAKTIJIT DEY) (N.K. PRADHAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai; Dated: 28/10/2019 S. Samanta, . P.S.(On tour) M/s Vega Jewellery MA No. 298/Mum/2019 3 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// (Assistant Registrar) ITAT, Mumbai