HIGHTECH REALITIES PVT. LTD., MUMBAI V. ITO 12(2)(2), MUMBAI

MA 11/MUM/2018

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 5287 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 5 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2013-2014
• Appeal Filed On: 08-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHAITANYA ANJARIA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES SMC , MUMBAI BEFORE S HRI SHAMIM YAHYA (AM) AND SHRI RAM LAL NEGI (JM) M .A. N O. 11 / MUM /2018 ( ARISING OUT OF ITA N O. 2892 /MUM /201 7 ) ( ASSESSMENT YEAR : 2013 1 4 ) HIGHTECH REALITIES PVT. LTD., 1 ST FLOOR, R UCHI HOUSE, PLOT NO. 169, AAREY COLONY, GOREGAON (W), MUMBAI - 400065 PAN: AACCH0026J VS. T HE ITO 12(2)(2), ROOM NO. 146A, 1 ST FLOOR, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI - 400020 (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI BHUPENDRA SHAH (A R) REVENUE BY : SHRI CHAITANYA ANJARIA (DR) DATE OF HEARING: 05/04 /201 9 DATE OF PRONOUNCEMENT: 03 / 07 /201 9 O R D E R PER RAM LAL NEGI, JM THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS APPLICATION F OR RECTIFICATION/RECALLIN G OF EX PARTE ORDER DATED 09.10.2017 PASSED BY THE SMC BENCH MUMBAI IN A SSESSEES APPEAL ITA NO . 2892 /M UM /2017 PERTAI NING TO THE ASSESSMENT YEAR 2013 - 14 ON THE GROUND THAT IT COULD NOT APPEAR BEFORE THE TRIBUNAL ON THE DATE OF HEAR ING AS IT DID NOT RECEIVE ANY NOTICE. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED BEFORE US THAT SINCE THE ADDRESS MENTIONED ON THE NOTICE ISSUED BY THE AO WAS INCORRECT, THE ASSESSEE DID NOT RECEIVE ANY NOTICE. THE LD. COUNSEL FURTHER SUBMITTED THAT S INCE NON APPEARANCE BEFORE THE TRIBUNAL WAS NOT NEITHER DELIBERATE NOR NEGLIGENT ACT ON 2 M.A. NO . 11 /MUM/2018 ASSESSMENT YEAR S : 2013 - 14 THE PART OF THE ASSESSEE, THE ASSESSEE MAY BE GIVEN AN OPPORTUNITY TO PRESENT ITS APPEAL BEFORE THE TRIBUNAL. 3. THE LD. DEPARTMENTAL REPRESENTATIVE (DR) OPPOSED THE A PPLICATION ON THE GROUND THAT SINCE THE ASSESSEE HAS FAILED TO PROVE ANY REASONABLE GROUND FOR ITS NON APPEARANCE , NO FURTHER OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE . 4. WE HAVE HEARD THE RIVAL SUBMISSION AND ALSO PERUSED THE MATERIAL ON RECORD. WE NO TICE THAT THIS APPEAL WAS FIXED FOR THE FIRST TIME FOR HEARING ON 03.10.2017. THERE IS NO REPORT OF REGISTRY REGARDING SERVICE OF NOTICE. SINCE, THIS CASE WAS HEARD ON THE FIRST DATE OF HEARING , WE ARE OF THE CONSIDERED VIEW THAT AN OPPORTUNITY TO PRESENT ITS CASE SHOULD B E GIVEN TO THE ASSESSEE IN THE INTEREST OF JUSTICE. 5. ACCORDINGLY, WE ALLOW THE PRESENT MISCELLANEOUS APPLICATION AND RECALL THE EX - PARTE ORDER PASSED BY THE SMC BENCH IN THE INTEREST OF JUSTICE AND DIRECT THE REGISTRY TO POST THE CASE FO R HEARING AFRESH BY A REGULAR BENCH. IN THE RESULT, MISC. APPLICATION FILED BY THE ASSESSEE FOR A SSESSMENT YEAR 2013 - 14 IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 3 RD JULY , 2019 . SD/ - SD/ - ( SHAMIM YAHYA ) ( RAM LAL NEGI ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI ; DATED: 03 / 07 / 2019 ALINDRA, PS / C OPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 4. / CIT 3 M.A. NO . 11 /MUM/2018 ASSESSMENT YEAR S : 2013 - 14 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE . / BY ORDER, //TRUE COPY// / (DY./ASSTT. REGISTRAR) , / ITAT , MUMBAI