ASHOK KUMAR G. ARNAIYA, MUMBAI V. INCOME TAX OFFICER 19(2)(5), MUMBAI

MA 126/MUM/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 2359 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2006-2007
• Appeal Filed On: 20-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Bogus purchase

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH E, MU MBAI BEFORE SH. SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER M.A. NO. 128/M/2018 IN ITA NO. 4636/MUM/2016 (A.Y. 2006-07) PRAKASHMAL G.ARNAIYA, 32/34, 2 ND FLOOR, KESHAV BHAWAN, 1 ST CARPENTER STREET, MUMBAI -400004 PAN: AADPJ0419M VS. ITO-19(2)(5) , MUMBAI (APPELLANT) (RESPONDENT) M.A. NO. 129/M/2018 IN ITA NO. 4638/MUM/ 2016 (A.Y. 2006-07) ITO-19(2)(5) , MUMBAI VS. PRAKASHMAL G. ARNAIYA, 32/34, 2 ND FLOOR, KESHAV BHAWAN, 1 ST CARPENTER STREET, MUMBAI - 400004 PAN: AADPJ0419M . (APPELLANT) (RESPONDENT) M.A. NO. 127/M/2018 IN ITA NO. 4635/MUM/2016 (A.Y. 2006-07) ASHOK KUMAR G.ARNAIYA, 32/34, 2 ND FLOOR, KESHAV BHAWAN, 1 ST CARPENTER STREET, MUMBAI -400004 PAN: AOFPA0906R VS. ITO-19(2)(5) , MUMBAI (APPELLANT) (RESPONDENT) M.A. NO. 126/M/2018 IN ITA NO. 4622/MUM/2016 (A.Y. 2006-07) ITO-19(2)(5) , MUMBAI VS. ASHOK KUMAR G. ARNAIYA, 32/34, 2 ND FLOOR, KESHAV BHAWAN, 1 ST CARPENTER STREET, MUMBAI -400004 PAN: AOFPA0906R (APPELLANT) (RESPONDENT) M.A NO. 126, 127, 128 & 129/M/2 018 2 ASSESSEE REPRESENTED BY : SHRI RADHA A HALVE (AR ) REVENUE REPRESENTED BY : SHRI VIVEK ANAND (DR) DATE OF HEARING : 08.03.2019 DATE OF ORDER : 08.03.2019 ORDER UNDER SECTION 254(2) OF INCOME-TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER 1. THESE FOUR MISCELLANEOUS APPLICATIONS ARE DIRECTED BY ASSESSEE FOR RECALLING OF EX-PARTE ORDER DATED 10 TH AUGUST 2017. THE APPLICANT/ASSESSEE INTER ALIA CONTAINED THAT THE NOTICE OF HERING OF T HE APPEAL WAS NEVER SERVED AND THAT HE WAS UNAWARE ABOUT THE DATE OF HERING OF THE APPEAL(S) ON 09.08.2017, WHEN ALL CONNECTED APPEALS WERE HEARD A ND DECIDED BY ORDER ON 10 TH AUGUST 2017. THE ASSESSEE HAS ALSO FILED AFFIDAVIT CONTENDING SIMILAR AVERMENTS THEREIN. THE LD. AR FOR THE ASSES SEE SUBMITS THAT SINCE NO NOTICE OF HEARING WAS RECEIVED BY THE ASSESSEE, THEREFORE, THERE IS SUFFICIENT CAUSE FOR NON-APPEARANCE ON BEHALF OF AS SESSEE ON THE DATE OF HEARING FIXED ON 9 TH AUGUST 2017. THE LD. AR PRAYED THAT THE ASSESSEE M AY BE ALLOWED TO BE HEARD ON MERIT BY RECALLING THE OR DER DATED 10 TH AUGUST 2017. 2. ON THE OTHER HAND, THE LD. DR FOR THE REVENUE SUBMI TS THAT THE TRIBUNAL HAS PASSED A VERY REASONED ORDER BASED ON THE MATERIAL AVAILABLE ON RECORD. THE LD. DR FURTHER SUBMITS THAT THE ADDITION IN THE QUANTUM ASSESSMENT WAS MADE ON ACCOUNT OF BOGUS PURCHASES SHOWN BY THE ASSESSEE. THE M.A NO. 126, 127, 128 & 129/M/2 018 3 HONBLE TRIBUNAL HAS SUSTAINED THE ADDITION AT A VE RY REASONABLE RATE OF 12.5% OF THE ALLEGED BOGUS PURCHASES. 3. WE HAVE CONSIDERED THE SUBMISSION OF THE PARTIES AN D PERUSED THE MATERIAL AVAILABLE ON RECORD. PERUSAL OF RECORD REVEALS THAT ALL THE AFORESAID APPEALS WERE LISTED ON 07 TH AUGUST 2017. ON 07 TH AUGUST 2017 APPLICATION WAS MOVED BY SHRI DEVENDRA JAIN, C.A. FOR CONSOLIDATION OF ITA NO. 4635, 4636 & 4638/M/2016 WITH ITA NO. 4622/M/2016. ALL TH E APPEALS WERE CLUBBED/CONSOLIDATED AND WERE FIXED ON 09 TH AUGUST 2017. ON 09 TH AUGUST 2017 NEITHER DEVENDRA JAIN, C.A. APPEARED NOR WAS T HE APPLICATION FOR ADJOURNMENT FILED FOR SEEKING ADJOURNMENT. THEREFOR E, ALL THE APPEALS WERE DECIDED AS CERTAIN COMMON GROUNDS OF APPEAL WAS RAI SED IN ALL THE APPEALS. THE APPEALS WERE DECIDED ON THE BASIS OF MATERIAL A VAILABLE ON RECORD. NOW, THE ASSESSEE HAS FILED HIS AFFIDAVIT THAT NO N OTICE FOR THE DATE OF HEARING FIXED ON 09 TH AUGUST 2017 WAS RECEIVED BY HIM. CONSIDERING THE SUBMISSION OF LD. AR OF THE ASSESSEE AND THE CONTEN TS OF AFFIDAVIT FILED BY ASSESSEE ABOUT IGNORANCE OF THE DATE OF HEARING, WE FIND SUFFICIENT CAUSE AS PER PROVISO OF RULE 24 OF INCOME-TAX APPELLATE TRIB UNAL RULES, 1963 FOR RECALLING THE EX-PARTE ORDER DATED 10 TH AUGUST 2017. THE ALL APPEALS ARE FIXED FOR REGULAR HEARING ON MERIT ON 13 TH MAY 2019. ISSUANCE OF SEPARATE NOTICE IS DISPENSED WITH AS THE DATE OF HEARING WAS FIXED WITH THE CONSENT OF LD. REPRESENTATIVES OF BOTH THE PARTIES. M.A NO. 126, 127, 128 & 129/M/2 018 4 4. IN THE RESULT, ALL THE MISCELLANEOUS APPLICATION AR E ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 8 TH DAY OF MARCH 2019. SD/- SD/- (SHAMIM YAHYA) (PAWAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI; DATED 08/03/2019 S.K.PS COPY OF THE ORDER FORWARDED TO : BY ORDER, (ASSTT.REGISTRAR) ITA T, MUMBAI 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY/