KANKSHA MANUFCTURING LLP, MUMBAI V. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1 (2), MUMBAI

MA 136/MUM/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6965 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 23-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUMAN KUMAR LD
• Assessee Lawyers: RAKESH MOHAN LD
• Keywords: Principle of natural justice

Judgement Text

MA NO. 136/MUM/2018 ARISING OUT OF ITA NO.6931/MUM/2016 KANKSHA MANUFACTURING LLP ASSESSMENT YEAR 2012-13 IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, MUMBAI , , BEFORE SHRI MAHAVIR SINGH, JM AND SHRI MANOJ KUMAR AGGARWAL, AM MISCELLANEOUS APPLICATION NO.136/MUM/2018 (ARISING OUT OF ITA NO.6931/MUM/2016) ( / ASSESSMENT YEAR: 2012-13) KANKSHA MANUFACTURING LLP 601, MANISHA MANDIR CHS KEDARMAL ROAD, MALAD(E) MUMBAI- 400 097 / VS. DEPUTY COMMISSIONER OF INC OME TAX CENTRAL CIRCLE-1(2) OLD CGO BUILDING M.K.ROAD, MUMBAI-400 020 ./ ./ PAN/GIR NO.AAKFK-092-B ( /APPELLANT ) : ( / RESPONDENT ) ASSESSEE BY : SHRI RAKESH MOHAN, LD. AR REVENUE BY : SHRI SUMAN KUMAR , LD. DR / DATE OF HEARING : 13/07/2018 / DATE OF PRONOUNCEMENT : 13/07/2018 ORDER UNDER RULE 24 OF APPELLATE TRIBUNAL RULES, 19 63 PER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. BY WAY OF THIS MISCELLANEOUS APPLICATION FOR ASS ESSMENT YEAR [AY] 2012-13, THE ASSESSEE SEEKS RECALL OF TRIBUNAL ORDE R ITA NO. 6931/M/2016 DATED 25/10/2017, WHICH IS AN EX-PARTE ORDER, ON THE PRINCIPAL OF VIOLATION OF NATURAL JUSTICE. OUR ATTE NTION HAS BEEN DRAWN TO MA NO. 136/MUM/2018 ARISING OUT OF ITA NO.6931/MUM/2016 KANKSHA MANUFACTURING LLP ASSESSMENT YEAR 2012-13 2 THE FACT THAT NOTICE OF HEARING ISSUED TO THE ASSES SEE WAS NOT RECEIVED BY THE ASSESSEE WHICH PREVENTED THE ASSESSEE FROM M AKING EFFECTIVE REPRESENTATION IN THE CASE. THE SAME HAS BEEN CONTR OVERTED BY LD. DR, SHRI SUMAN KUMAR, BY SUBMITTING THAT THE NOTICE OF HEARING WAS DULY ISSUED TO THE ASSESSEE. 2. UPON CAREFUL CONSIDERATION OF THE MATERIAL ON RE CORD INCLUDING NOTICE ISSUED BY THE REGISTRY TO THE ASSESSEE, WE F IND THAT APPARENTLY THE HEARING NOTICE WAS ISSUED TO THE ASSESSEE ON 13 /07/2017 BY REGISTERED POST ACKNOWLEDGEMENT DUE [RPAD]. HOWEVER, PROOF OF SERVICE OF NOTICE IS NOT AVAILABLE ON RECORD. KEEPI NG IN VIEW THE FACT THAT THIS WAS THE FIRST HEARING OF THE CASE AND KEEPING IN VIEW THE PRINCIPAL OF NATURAL JUSTICE, WE RECALL THE ORDER AND RESTORE TH E APPEAL TO THEIR ORIGINAL STATUS. THE REGISTRY IS DIRECTED TO PUT UP THE SAME IN REGULAR COURSE BEFORE REGULAR BENCH ON 04/09/2018 AS INTIMATED TO RESPECTIVE REPRESENTATIVES DURING HEARING. HENCE, NO SEPARATE NOTICE OF HEARING WOULD BE REQUIRED TO BE SERVED. 3. THE MISCELLANEOUS APPLICATION STANDS ALLOWED IN TERMS OF OUR ABOVE ORDER. ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH JULY, 2018. SD/- SD/- (MAHAVIR SINGH) (MANOJ KUMAR AGGARWA L) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 13/07/2018 SR.PS:-THIRUMALESH MA NO. 136/MUM/2018 ARISING OUT OF ITA NO.6931/MUM/2016 KANKSHA MANUFACTURING LLP ASSESSMENT YEAR 2012-13 3 ! / COPY OF THE ORDER FORWARDED TO : 1. '#$ / THE APPELLANT 2. %&#$ / THE RESPONDENT 3. ' ' ( ( ' ) / THE CIT(A) 4. ' ' ( / CIT CONCERNED 5. )* %+ , ' ' + , / DR, ITAT, MUMBAI 6. *,-. / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI