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2020 (1) TMI 1453 - AT - Income TaxExparte Order - HELD THAT - We find that for the A.Y.2009-10 2010-11 was decided 2019 (6) TMI 839 - ITAT MUMBAI . The order was passed against exparte. It would be in the interest of justice if the assessee be allowed to put its version before the Tribunal before deciding the matter of controversy therefore taking into account all the facts and circumstances we are of the view that the order dated 23.05.2019 is liable to be recalled. Therefore in the said circumstances and by relying upon the decision of the Hon ble Bombay High Court in the case of Lalitnirman Business Development (P.) Ltd. 2018 (9) TMI 1561 - BOMBAY HIGH COURT we recall the order dated 23.05.2019. Copy of this order be placed on other file also. The registry is directed to refix the matter on 12-02-2020 which has been informed to both the parties. No fresh notice would follow. Accordingly the present miscellaneous applications are hereby allowed.
Issues: Recall of ex parte order due to failure of the assessee to present its version before the Tribunal.
Analysis: The judgment by the Appellate Tribunal ITAT Mumbai, delivered by S/Shri M. Balaganesh and Amarjit Singh, JJ., pertains to the recall of an ex parte order in relation to ITA. Nos. 203 & 204/Mum/2018 for the A.Ys. 2009-10 & 2010-11. The Tribunal had initially decided the matter by an order dated 23.05.2019, passed against the assessee due to their failure to present their version before the Tribunal. The judgment highlighted that it is in the interest of justice to allow the assessee an opportunity to present their case before a final decision is made. Citing the decision of the Hon'ble Bombay High Court in a specific case, the Tribunal decided to recall the order dated 23.05.2019. The judgment emphasized that the assessee should be given a chance to be heard before a decision on the matter is reached. The Tribunal directed the registry to reschedule the matter for a future date without issuing a fresh notice to the parties, thereby allowing the miscellaneous applications filed by the assessee and ordering them to be allowed accordingly. The order was pronounced in the open court on 29/01/2020.
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