NAVBHARAT URBAN COOPERATIVE CREDIT SOCIETY LIMITED, THANE V. INCOME TAX OFFICER, WARD 4(3), THANE

MA 117/MUM/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8653 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 4 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-07-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 27-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BRAJENDRA KUMAR
• Keywords: Right to appeal; Co-operative Credit Society

Judgement Text

INTHEINCOMETAX APPELLATETRIBUNAL MUMBAI BENCHSMCMUMBAI BEFORE SHRI RAJESH KUMAR ACCOUNTANTMEMBERAND SHRI PAVAN KUMARGADALE JUDICIAL MEMBER M.A. NO. 117/MUM/2020 (ITANO.5289/MUM/2018) ASSESSMENT YEAR:2014-15 & M.A. NO. 118/MUM/2020 (ITANO.5288/MUM/2018) ASSESSMENT YEAR:2015-16 NAVBHARAT URBANCO-OPERATIVE CREDIT SOCIETY LIMITED, GR. FLOOR, SIDDHIVINAYAKDARSHAN APARTMENT, PHADNIS MARG, PARNAKA, VASAI,DIST. PALGHAR - 401201 VS. ITOWARD4(3), 6 TH FLOOR,ASHERIT PARK ROAD NO.16Z, WAGHALE INDUSTRIALESTATE, THANE-400064 PANNO. AAAAN 5201B APPELLANT RESPONDENT ASSESSEE BY : MR. BHUPENDRA SHAH, AR REVENUE BY : MR. BRAJENDRAKUMAR, DR DATE OF HEARING : 09/07/2021 DATE OF PRONOUNCEMENT : 14/07/2021 ORDER PER PAVANKUMARGADALE, J.M. THE ASSESSEE HAS FILED THE MISCELLANEOUS APPLICATION (MA) NO. 117/M/2020 FOR A.Y. 2014-15 AND MA NO. 118/M/2020 FOR A.Y. 2015-16 IN HONBLE TRIBUNAL ITA NO. 5288& 5289/MUM/2018 ORDER DATED 01.11.2019 NAVBHARAT URBANCO - OP ERATIVE CREDIT SOCIETY LTD MANOS. 117 & 118/M/2020 2 FOR RECALLING THE EX PARTE ORDER. THE LD. AR OF THE ASSESSEE SUBMITTED THAT THE HONBLE TRIBUNAL HAS PASSED A EX-PARTE ORDER AS NONE APPEARED ON BEHALF OF THE ASSESSEE ON THE DATE OF HEARING. THE ASSESSEE IS A SMALL CO-OPERATIVE CREDIT SOCIETY SITUATED AT VASAI DISTRICT PALGHAR AND HAS NOT RECEIVED THE NOTICE OF HEARING. FURTHER IT IS POSSIBLE THAT THE POSTAL DEPARTMENT TRIED TO DELIVER NOTICE AFTER THE WORKING HOURS OF THE SOCIETY AND THERE IS NO WANTON ACTOFTHE ASSESSEE. 2. THE LD. AR MENTIONED THAT THE ASSESSEE SOCIETY HAS A GOOD CASE ON MERITS ANDPRAYEDFORPROVIDING ONEMORE OPPORTUNITYOF HEARING FORAPPEARANCE AND MAKE THE SUBMISSIONS AND THE NON-APPEARANCE IS UNINTENTIONAL. CONTRA THE LD.DR HASNOSERIOUSOBJECTIONS. 3. WE HEARD THE SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. THE ASSESSEE IS A CO-OPERATIVE SOCIETY AND SERVING ITS MEMBERS AND THERE CAN BE VARIOUS REASONS THAT THE NOTICE COULD NOT BE SERVED ON THE ASSESSEE. WE CONSIDERING THE FACTS , CIRCUMSTANCES AND SUBMISSIONS ARE OF THE OPINION THAT THE ASSESSEE SHOULD NOT BE DEPRIVED OF ITS RIGHT TO APPEAL AND GRANT ONE MORE OPPORTUNITYOFHEARING. ACCORDINGLY, WE RECALL THE EX-PARTE ORDER DATED 1-11- 2019 AND DIRECT THE REGISTRY TO POST THE APPEAL IN THE REGULAR COURSE AND ISSUE NOTICE TO BOTHTHE PARTIES.WE ORDERACCORDINGLY. NAVBHARAT URBANCO - OP ERATIVE CREDIT SOCIETY LTD MANOS. 117 & 118/M/2020 3 6. IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE ARE ALLOWED. ORDERPRONOUNCEDINTHEOPEN COURT ON 14/07/2021. SD/- SD/- (RAJESHKUMAR) (PAVANKUMARGADALE) ACCOUNTANTMEMBER JUDICIALMEMBER MUMBAI; DATED:14/07/2021 RAHUL SHARMA,SR. P.S. COPYOFTHEORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A) - 4. CIT 5. DR, ITAT,MUMBAI 6. GUARDFILE . BY ORDER, //TRUE COPY// (DY./ASSTT.REGISTRAR) ITAT,MUMBAI