DIRECT INTERNET SOLUTIONS P.LTD, MUMBAI V. DCIT 5(1), MUMBAI

MA 08/MUM/2019

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 4607 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 07-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANISH KUMAR SINGH
• Assessee Lawyers: FEROZE ANDHYARUJ INA
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH D , MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER & SHRI N.K. PRADHAN , HON'BLE ACCOUNTANT MEMBER M .A. NO. 08 /MUM/201 9 [ ARISING OUT OF ITA NO. 442 /MUM/2016 (A.Y: 2011 - 12) ] M/S. DIRECT INTERNET SOLUTIONS PVT. LTD., DIRECT I PLEX, 1 ST FLOOR, OLD NAGARD A S ROAD, NEAR ANDHERI EAST SUBWAY, OPP PINK PLAZA RESTAURANT, PALKAR CHOWK, ANDHERI (E) , MUMBAI 400 050 PAN: AACCG 4058 M V. DCIT 5(1 ) AAYAKAR BHAVAN, CHURCH GATE, MUMBAI - 400 021 (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI FEROZE ANDHYAR U JINA DEPARTMENT BY : SHRI MAN ISH KUMAR SINGH DATE OF HEARING : 01 .03.2019 DATE OF PRONOUNCEMENT : 09 . 05 .2019 O R D E R PER C. N. PRASAD (JM) 1. THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE ASSESSEE SEEKING THE TRIBUNAL FOR RECALLING THE EXPARTE ORDER PASSED BY THE TRIBUNAL IN ITA.NO. 442/MUM/2016 DATED 13.04.2018 . 2. IT IS THE CONTENTION OF THE ASSESSEE THAT THE NOTICE ISSUED FIXING THE DATE OF HEARING WAS RETURNED UNSERVED AS THE ASSESSEE HAD SHIFTED TO A 2 M.A. NO. 08/MUM/2019 M/S. DIRECT INTERNET SOLUTIONS PVT. LTD., NEW PREMISE. THEREFORE, NO SUFFICIENT OPPORTUNITY TO REPRESENT THE CASE RESULTED IN DENIAL OF PRINCIPLES OF NATURAL JUSTICE CAUSING SERIOUS PREJUDICE AND MISCARRIAGE OF JUSTICE TO THE ASSES SEE. AN AFFIDAVIT BY THE ASSESSEE TO THAT EXTANT AFFIRMING THE STATEMENT MADE IN THE MISCELLANEOUS APPLICATION HAS BEEN FILED. 3. LD. DR HAS NO SERIOUS OBJECTION IN RESTORING THE APPEAL FOR HEARING ON MERITS . 4. CONSIDERING THE SUBMISSIONS OF BOTH THE PARTIES AND VERIFYING THE RECORDS , THE CONTENTS OF THE MISCELLANEOUS APPLICATION AND THE AVERMENTS IN THE AFFIDAVIT ARE CONSIDERED TO BE TRUE. THUS, WE ARE OF THE VIEW THAT THE APPEAL SHOULD BE RECALLED AND AN OPPORTUNITY TO THE ASSESSEE TO REPRESENT ITS CASE SHO ULD BE GIVEN TO MEET THE PRINCIPLE OF NATURAL JUSTICE. THUS , WE RECALL THE EXPARTE ORDER PASSED IN ITA.NO. 442/MUM/2016 DATED 13.04.2018 AND THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR HEARING IN DUE COURSE AFTER ISSUING NOTICE TO THE PARTIES. 5. IN THE RESULT, MISCEL LANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 09 TH MAY , 2019 SD/ - SD/ - ( N.K. PRADHAN ) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI / DATED 09 / 0 5 / 2019 GIRIDHAR , S R. PS 3 M.A. NO. 08/MUM/2019 M/S. DIRECT INTERNET SOLUTIONS PVT. LTD., COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY// BY ORDER (ASSTT. REGISTRAR) ITAT, MUM