RAVIRAJ RELAMPADDU, NAVI MUMBAI V. ADDL. CIT (TDS), THANE

MA 02/MUM/2019

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 5309 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2010-2011
• Appeal Filed On: 02-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJORE SATISHCHANDRA RAMSEVAK
• Keywords: TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES D , MUMBAI BEFORE S HRI M. BALAGANESH (AM) AND SHRI RAM LAL NEGI (JM) M .A. N O. 02 / MUM /2019 ( ARISING OUT OF ITA N O. 2920 /MUM /2016 ) ( ASSESSMENT YEAR : 2010 11 ) M.A. NO. 03 / MUM /2019 ( ARISING OUT OF ITA N O . 2919 /MUM /2016 ) ( ASSESSMENT YEAR : 2010 11 ) SHRI RAVIRAJ RELEMPADDU, A - 202, A - WING, 2 ND FLOOR, NIKITA HORIZON, PLOT NO. 5, SECTOR - 6, GHANSOLI, MUMBAI - 400701 PAN: AFDPR4214B VS. THE ADDL. CIT (TDS RANGE THANE), QURESHI MANSION, NAUPADA, THANE, THANE - 400602 (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI DEVENDRA JAIN (ADVOCATE ) REVENUE BY : SHRI RAJORE SATISHCHANDRA RAMSEVAK ( DR ) DATE OF HEARING: 10/05 /201 9 DATE OF PRONOUNCEMENT: 08 / 0 8 /201 9 O R D E R PER RAM LAL NEGI, JM THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS APPLICATION S FOR RECALLIN G OF EX PARTE ORDER (COMMON ORDER) DATED 30.05.2017 PASSED BY THE E BENCH OF THE ITAT MUMBAI IN A SSESSEES APPEAL S ITA NO . 2919 & 2920/MUM/20 16 PERTAI NING TO THE ASSESSMENT YEAR 2010 - 11 ON THE GROUND THAT HE DID NOT RECEIVE NOTICE ISSUED BY THE REGISTRY. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED BEFORE US THAT THE CAPTIONED APPEALS WERE FIXED FOR HEARING ON 30.05.2017, HOWEVER, THE ASSESSEE COULD NOT APPEAR BEFORE THE TRIBUNAL AS NO NOTICE WAS RECEIVED. THE LD. COUNSEL FURTHER SUBMITTED THAT , POSSIBLY THE NOTICE MAY HAVE BEEN RECEIVED BY SOME PERSON 2 M.A. NO S . 02 AND 03/MUM/2019 ASSESSMENT YEAR: 2010 - 11 PRESENT AT THE PREMISES AND MIGHT HAVE FORGOTTEN TO HANDOVER TO THE ASSESSEE. T HE LD. COUNS EL FURTHER SUBMITTED THAT SINCE NON - APPEARANCE BEFORE THE TRIBUNAL WAS NOT NEITHER DELIBERATE NOR NEGLIGENT ACT ON THE PART OF THE ASSESSEE, THE ASSESSEE MAY BE GIVEN AN OPPORTUNITY TO PRESENT ITS APPEAL BEFORE THE TRIBUNAL. 3. THE LD. DEPARTMENTAL REPRES ENTATIVE (DR) OPPOSED THE APPLICATION ON THE GROUND THAT SINCE THE ASSESSEE HAS FAILED TO PROVE ANY REASONABLE GROUND FOR HIS NON - APPEARANCE FURTHER OPPORTUNITY SHOULD NOT BE GIVEN TO THE ASSESSEE. 4. WE HAVE HEARD THE RIVAL SUBMISSION AND ALSO PERUSED THE MATERIAL ON RECORD. THE ASSESSEE HAS SWORN AN AFFIDAVIT STATING THAT NOTICE WAS NOT SERVED ON HIM AND POSSIBLY THE NOTICE MAY HAVE BEEN RECEIVED BY SOME EMPLOYEE PRESENT AT THE PREMISES AND MIGHT HAVE FORGOTTEN TO HAND OVER THE SAME TO HIM. WE NOTICE THAT T HERE IS NO REPORT OF REGISTRY REGARDING SERVICE OF NOTICE. HENCE, IN VIEW OF THE GENUINE REASON POINTED OUT BY THE ASSESSEE FOR HIS NON - APPEARANCE WE ARE OF THE CONSIDERED VIEW THAT AN OPPORTUNITY TO PRESENT ITS CASE SHOULD BE GIVEN TO THE ASSESSEE IN TH E INTEREST OF JUSTICE. 5. ACCORDINGLY, WE ALLOW THE PRESENT MISCELLANEOUS APPLICATION AND RECALL THE EX - PARTE ORDER S PASSED BY THE E BENCH IN THE INTEREST OF JUSTICE AND DIRECT THE REGISTRY TO POST THE APPEALS FOR HEARING AFRESH BY A REGULAR BENCH. I N THE RESULT, MISC. APPLICATION S FILED BY THE ASSESSEE FOR A SSESSMENT YEAR 2010 - 11 ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 8 TH AUG , 2019 . SD/ - SD/ - ( M. BALAGANESH ) ( RAM LAL NEGI ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI ; DATED: 08 / 0 8 / 2019 3 M.A. NO S . 02 AND 03/MUM/2019 ASSESSMENT YEAR: 2010 - 11 ALINDRA, PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE . / BY ORDER, //TRUE COPY// / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI