TMI Blog2019 (3) TMI 1681X X X X Extracts X X X X X X X X Extracts X X X X ..... terest of substantial justice will be best served in the instant case, if an order dated 22.10.2018 passed by tribunal is recalled and we hereby order recall of the order above. The Registry is directed to fix this appeal before regular bench in due course. The Registry will accordingly issue notice to both the parties intimating date of hearing in assessee s appeal. - MA No. 86/Mum/2019 Arising out of ITA No2898/Mum/2017 - - - Dated:- 29-3-2019 - SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER For the Appellant : Shri N M Porwal, Advocate For the Respondent : Shri Chaudhary Arun Kumar Singh ORDER PER RAMIT KOCHAR, Accountant Member The assessee has fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te is filed and is placed in the MA file. It is claimed that Mr. N M Porwal is an arguing counsel in this appeal who is engaged by the assessee to appear before ITAT. It is claimed that in the meantime, ITAT has shifted this appeal to G Bench from J Bench while no intimation was sent to the assessee to that effect. Thus, the assessee and its counsel had claimed to have bonafide belief that this appeal is placed with J Bench, ITAT, Mumbai as it was heard on the last date of hearing on 28.08.2018, but in the meantime ITAT, Mumbai shifted this appeal to G Bench without sending any notice to the assessee. It is once again claimed that principles of natural justice are infringed as bench was shifted from J Bench to G Bench without int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... N M Porwal is out of station. The J Bench was pleased to adjourn the hearing to 17.10.2018. In the meantime, the appeal was shifted to G Bench, Mumbai. No notice of this shifting of appeal from J Bench to G Bench, ITAT, Mumbai was given to the assessee. The J Bench, ITAT, Mumbai did not function on 17.10.2018. The appeal was, however, fixed before G Bench on 17.10.2018. The assessee s advocate Mr N M Porwal has filed an affidavit and what is made out from the contents of the affidavit appears to be bonafide explanation and we have no reasons not to accept the version of the advocate of the assessee to be false. In any case, it was just the second hearing of the appeal before the Bench on 17.10.2018 and it is not a case of chronic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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