2019 (6) TMI 1042

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.... and mistakes stated to be apparent from the order of the ITAT, Mumbai, dated 14/09/2017 for Assessment Years A.Y. 2010-11. The relevant contents of the miscellaneous application filed by the assessee are reproduced as under:- "The applicant above named begs to submit as under: 1. Vide order dated 14.09.2017, the Hon'ble Tribunal has decided the departmental appeal in ITA No. 6104/Mum/2014 for A.Y. 2010-11 by allowing the appeal filed by the Revenue. The copy of the said order is enclosed herewith. 2. The said appeal was disposed off by the Hon'ble Tribunal on the ground that the respondent applicant had not attended the hearings inspite of the fact that the notices were sent in the past. 3. It....

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....ntment of the counsel can be done only thereafter. 6. Since the applicant company was under a bonafide belief that a fresh notice will be received from the Hon'ble Tribunal along with the copy of the grounds of appeal filed by the department, they could not appear on 14.09.2017 and the matter was heard ex parte. 7. It is only after receiving the order dated 14.09.2017, the applicant company realized that the departmental appeal was heard ex parte. 8. The Applicant submits that for the purpose of representation before the Hon'ble Tribunal, the applicant was dependent upon it's consultants to appoint the counsel and the represent the matter. Further, the Applicant was under the bona fide belief ....

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....s, the applicant shall ever pray." 3. The Ld. AR for the assessee, at the time of hearing, submitted that the Tribunal has passed ex-parte order for non-attendance of hearing by the assessee on 14/09/2017. The assessee could not attend for hearing on 14/09/2017 due to lack of knowledge about proceeding before the Tribunal, because the assessee could not know that the hearing was adjourned by the Tribunal to 14/09/2017. In fact, the consultants who look after the tax matters were advised me to wait for further notice of hearing, therefore, the assessee was on the bona-fide belief that further notice of haring will come and accordingly missed the date of hearing on 14/09/2017. Therefore, there is reasonable cause for not attending the h....