ANIL KESHORAM SINGHAL, NAVI MUMBAI V. INCOME TAX OFFICER WARD 28 (1) (1) , NAVI MUMBAI

MA 121/MUM/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4062 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: J
• Assessment Year: 2006-2007
• Appeal Filed On: 15-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D G
• Section: 254(2)

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL A BENCH MUMB AI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI M. BALAGANESH, JUDICIAL MEMBER M.A. NO. 121/MUM/2018 IN ITA NO.787/MUM/2 016 (A.Y. 2006-07 ) MR. ANIL K. SINGHAL, FLAT 1, PLOT NO. 39/40, NAVSHIVNERI CHDS LTD., VASHI, NAVI MUMBAI-400703. PAN: AAIPP6817G VS. ITO WARD 2891)(1), VASHI, NAVI MUMBAI. APPELLANT RESPONDENT APPELLANT BY : SHRI PRAKASH PANDIT (AR) RESPONDENT BY : SHRI D.G. PANSARI (SR. DR) DATE OF HEARING : 08.03.2019 DATE OF PRONOUNCEMEN T : 08.03.2019 ORDER UNDER SECTION 254(2) OF INCOMETAX ACT PER PAWAN SINGH, JUDICIAL MEMBER; 1. THIS MISCELLANEOUS APPLICATION (M.A.) IS FILED BY A SSESSEE FOR RECTIFICATION OF THE MISTAKE IN EX-PARTE ORDER DATED 24.07.2017. IN THE APPLICATION, THE APPLICANT/ASSESSEE INTER-ALIA PLEADED THAT THE ORDE R PASSED BY TRIBUNAL IS CONTRARY TO THE SUBMISSION MADE BEFORE THE LD. CIT( A). THE APPLICANT FURTHER PLEADED THAT WHEN THE APPEAL CAME UP HEARING ON 24. 07.2017, THE COUNSEL FOR ASSESSEE SHRI PRAKASH PANDIT WAS NOT AVAILABLE AS HE HAD TO APPEAR BEFORE THE HONBLE SUPREME COURT. THE ASSESSEE MOVED AN AP PLICATION FOR ADJOURNMENT ON 21.07.2017 FOR SEEKING DATE ON 24.07 .2017. THE ADJOURNMENT WAS DECLINED AND THE APPEAL WAS HEARD E X-PARTY AND DECIDED ON MERIT. 2. THE LD. AUTHORIZED REPRESENTATIVE (AR) OF THE ASSES SEE SUBMITS THAT THE MOVED AN APPLICATION FOR ADJOURNMENT ON 21.07.2017 ON THE GROUND THAT M.A. NO. 121 MUM 2018-MR. ANIL K. SINGHAL 2 THEIR COUNSEL IS NOT AVAILABLE, WHO HAD TO APPEAR BEFORE THE HONBLE SUPREME COURT IN SLP NO. 30684/2014. THE LD. AR OF THE ASSESSEE SUBMITS THAT NON APPEARANCE ON THE DATE OF HEARING WAS NEIT HER INTENTIONAL NOR DELIBERATE, THE ASSESSEE HAS GOOD CASE ON MERIT AND HAD SUFFERED THE ORDER AGAINST HIM ONLY DUE TO NON-APPEARANCE ON HIS BEHAL F. THE LD. AR OF THE ASSESSEE PRAYED FOR RECALLING OF THE ORDER AND TO D ECIDE THE APPEAL ON MERIT. 3. ON THE OTHER HAND, THE LD. DR FOR THE REVENUE OPPOS ED THE SUBMISSION OF LD. AR OF THE ASSESSEE. THE LD. DR FURTHER SUBMITS THAT AS PER ORDER DATED 24.07.2017 NONE APPEARED ON BEHALF OF ASSESSEE. NO APPLICATION FILED FOR SEEKING ADJOURNMENT WAS SUPPLIED TO THE LD. DR CONC ERNED. THE APPLICATION FILED BY THE ASSESSEE HAS NO MERIT. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS OF THE PAR TIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. PERUSAL OF RECORD REV EALS THAT THE APPLICATION FOR ADJOURNMENT WAS FILED BY ASSESSEE MENTIONING TH AT HIS COUNSEL IS IN DELHI BEFORE THE HONBLE SUPREME COURT TO APPEAR IN SLP NO. 30684/2014 ON 24.07.2017. CONSIDERING THE SUBMISSIONS OF LD. A R OF THE ASSESSEE AND THE CONTENTS OF MISCELLANEOUS APPLICATION, WE FIND THAT ASSESSEE HAS SHOWN SUFFICIENT CAUSE FOR NON-APPEARANCE ON 24.07.2017 A ND RECALLING THE EX-PARTE ORDER DATED 24.07.2017. THEREFORE, EX-PARTY ORDER DATED 24.07.2017 IS RECALLED AND THE HEARING OF APPEAL IS NOW FIXED ON 08.04.2019 BEFORE THE REGULAR BENCH. ISSUANCE OF NOTICE IS DISPENSED WITH AS THE DATE OF HEARING IS FIXED WITH THE CONSENT OF THE REPRESENTATIVES OF TH E PARTIES PRESENT BEFORE US. M.A. NO. 121 MUM 2018-MR. ANIL K. SINGHAL 3 5. IN THE RESULT, M.A. FILED BY ASSESSEE IS ALLOWED. ORDER WAS PRONOUNCED IN THE OPEN COURT WHIL E HEARING THE APPLICATION ON 08.03.2019. SD/- SD/- M. BALAGANESH PAWAN SINGH ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATE: 08.03.2019 SK COPY OF THE ORDER FORWARDED TO : 1. ASSESSEE 2. RESPONDENT 3. THE CONCERNED CIT(A) 4. THE CONCERNED CIT 5. DR A BENCH, ITAT, MUMBAI 6. GUARD FILE BY OR DER, DY./ASST. REGISTRAR ITAT, MUMBAI