9911796707
TMI Blog2019 (3) TMI 1681X X X X Extracts X X X X X X X X Extracts X X X X ..... ch, Mumbai (hereinafter called " the tribunal") for assessment year 2009-10. 2. When this MA was called for hearing, the learned counsel for the assessee Mr. N.M.Porwal, Advocate submitted that this appeal was decided ex-parte on 17.10.2018. It is claimed that principles of natural justice is infringed by tribunal while passing an order dated 22.10.2018. It was submitted that this appeal was earlier fixed before "J" Bench, ITAT, Mumbai when the first hearing took place on 28.08.2018. The assessee moved an adjournment application as the counsel of the assessee Mr. N M Porwal, Advocate was out of station. The "J" Bench was pleased to adjourn the hearing to 17.10.2018. It was submitted that "J" Bench did not function on 17.10.2018. The assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13.10.2018, an adjournment application was moved by assessee through one Mr Mayank Jain for seeking adjournment on 17.10.2018. The said adjournment application was rejected by the Bench on the grounds of having no justification and valid reasons for seeking adjournment. It is claimed that the Bench went on heard the matter in the absence of arguing counsel on 17.10.2018 and the appeal of the assessee was dismissed. Thus, it is prayed that an order dated 22.10.2018 passed by ITAT in ITA no. 2898/Mum/2017 be recalled and fresh opportunity be granted to the assessee. The Ld DR fairly left the matter to be decided by the Bench in accordance with law. We have considered rival contentions and perused the material on record. We find merit in cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal of the assessee. Now, elaborate reasons for non appearance of arguing counsel before the Bench has been brought on record, which are bonafide and justified reasons explaining non appearance on 17.10.2018. The serious prejudice is caused to the assessee as its appeal stood dismissed in the absence of representation from its counsel. Principles of Natural Justice demands in the instant MA before us that an order dated 22.10.2018 in ITA No. 2898/Mum/2017 passed by ITAT, "G" Bench, Mumbai be recalled and one more opportunity be granted to the assessee which will sub-serve interest of substantial justice, wherein at best the assessee will plead his case on merits in accordance with law. Thus, based on facts and circumstances of the case, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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