RELISHMAN LIFESTYLE PRIVATE LIMITED(FORMERLY EMACO ENGINEERING PRIVATE LIMITED), MUMBAI V. ITO 12(1)(3), MUMBAI

ITA 5846/MUM/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 3342 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 1 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 10-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AKTHAR H ANSARI
• Assessee Lawyers: M SUBRAMANIAN
• Keywords: Principle of natural justice; Set aside
• Section: 10

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE SHRI R.C. SHARMA , ACCOUNTANT MEMBER ./ I.T.A. NO. 5 846 / MUM /201 8 ( / ASSESSMENT YEAR S : 20 09 - 1 0 ) RELISHMAN LIFESTYLE PVT LTD., (FORMERLY EMACO ENGINEERING PVT LTD,) 32 - MEGHANA, 62, S V ROAD, SANTHACRUZ WEST, MUMBAI / VS. ITO 12(1)(3) AAYAKAR BHAVAN, 2 ND FLOOR, DR M.K ROAD, MUMBAI. ./ ./ PAN/GIR NO. : A AACE1826D ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI M. SUBRAMANIAN, AR / RESPONDENT BY : SHRI AKTHAR H ANSARI , DR / DATE OF HEARING 06 /11 /2019 / DATE OF PRONOUNCEMENT 13 /11 /2019 / O R D E R PER R.C. SHARMA(A.M.): THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE EX - PARTE ORDER OF THE CIT(A) FOR THE A.Y 20 09 - 10 , IN THE MATER ORDER PASSED U/S 143( 3 ) OF THE ACT. 2. IT WAS ARGUED BY THE LD.AR THAT CIT(A) HAS DISMISSED THE ASSESSEES APPEAL WITHOUT GIVING DUE OPPORTUNITY OF ITA NO S . 5846 / /MUM/2018. R ELISHMAN LIFESTYLE PVT LTD , MUMBAI . - 2 - HEARING, IN SO FAR THERE WAS NO PRIMA - FACIE MISTAKE IN THE ORDER PASSED BY THE A.O U/S 143(A) OF THE ACT. OUR ATTENTION ALSO INVITED TO THE COPY O F ADJOURNMENT PETITION DATED 20..6.2018 FILED BEFORE THE CIT(A). 3. I HAVE BEEN CONSIDERED RIVAL CONTENTIONS AND FOUND THAT THE CIT(A) HAS DISMISSED THE APPEAL BY PASSING ORDER QUA EX - PART Y . BEFORE THE CIT(A) ASSESSEE HAS FILED ADJOURNMENT PETITION ON THE GROUND THAT MR. VIJAY P DAIYA, ADVOCATE IS SUFFERING FROM ANAEMIC CONDITIONS DUE TO FALL OF HEMOGLOBIN AS MINOR THALASEMIA HAS BEEN DETECTED AND HE IS UNDER TREATMENT SINCE LAST TWO MONTHS. 4. HOWEVER, CIT(A) DID NOT GRANT THE ADJOURNMENT AND DECIDED THE APPEAL EX - PARTE. 5. IN THE SUBSTANTIAL INTEREST OF NATURAL JUSTICE AND CONSIDERING THE REASONS FOR ADJOURNMENT, I SET ASIDE THE EX - PARTE ORDER OF CIT(A) AND MATTER IS RESTORE D BACK TO HIS FILE ITA NO S . 5846 / /MUM/2018. R ELISHMAN LIFESTYLE PVT LTD , MUMBAI . - 3 - FOR DECIDING THE CASE AFTER GIVING DUE OPPORTUNITY TO THE ASSES SEE. ASSESSEE IS DIRECTED APPEAR BEFORE THE CIT(A) WITHIN A TWO MONTHS FROM THE DATE OF RECEIPT OF THIS ORDER. I DIRECT ACCORDINGLY. 6. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THIS ORDER PRONOUNCED IN OPEN COU RT ON 13/ 11 /201 9 SD/ - ( R.C. SHARMA ) ACCOUNTANT MEMBER MUMBAI, DATED 13 /11 /20 1 9 KRK, PS ITA NO S . 5846 / /MUM/2018. R ELISHMAN LIFESTYLE PVT LTD , MUMBAI . - 4 - / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / THE CIT(A) 4. ( ) / CONCERNED CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE . / BY ORDER, //TRUE COPY// 1 . / ( ASST. REGISTRAR) , / ITAT, MUMBAI 2 . OTHER MEMBERFILE GOES TO THE HEAD CLERKORDER