M/S.SUPRAS METALS LIMITED, MUMBAI V. DEPUTY COMMISSIONER OF INCOME TAX 3(3)(2), MUMBAI

MA 139/MUM/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5653 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2013-2014
• Appeal Filed On: 28-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL G BENCH, MUMBAI BEFORE S/SHRI SHAMIM YAHYA , ACCOUNTANT MEMBER AND S/SHRI AMARJIT SINGH, JUDICIAL MEMBER M.A. N O . 139 / M/201 9 (ARISING OUT OF ITA NO. 1395 /MUM/201 8 ) ( / ASSESSMENT YEAR: 2013 - 14 ) M/S. SUPRAS METALS LTD 36 - 37, MITTAL CHAMBERS, NARIMAN POINT, MUMBAI - 400021 . / VS. DCIT 3(3)(2) ROOM NO. 609, 6 TH FLOOR, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI - 400020. / . / . PAN/GIR NO. : AABCV0769M ( / APPELLANT ) / APPLICANT .. ( / RESPONDENT ) / DATE OF HEARING: 26 .0 4 .201 9 /DATE OF PRONOUNCEMENT: 24. 05 . 2019 ORDER PER AMARJIT SINGH, J M THIS ORDER SHALL DISPOSE OF THE MISCELLA N EOUS APPLICATION BEARING NO. 139 /M/2019 MOVED BY APP LICANT ARISING OUT OF ITA. NO. 1395 /M/1 8 FOR THE A.Y.2013 - 14 DATED 05 . 12 .201 8 . 2. THE BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE S APPEAL BEARING ITA. NO.1395/M/2018 HAS BEEN DECIDED ON 05.12.2018 EXPARTE. THE CASE WAS FIXED FOR HEARING ON 27.08.2018 BEFORE JBENCH . O N THAT DATE , THE CASE WAS FIXED FOR HEARING 16.10.2018 . ON 16.10.2018 J BENCH WAS NOT FUNCTIONING, THEREFORE, NO ONE ATTENDED THE CASE. THEREAFTER, THE APPELLANT RECEIVED THE ORDER PASSED BY HONBLE ITAT G BENCH ON 05.12.2018. THE APPELLANT NOWHERE RECEIVED ANY INTIMATION IN CONNECTION WITH IN CONNECTION WITH THE TRANSFER OF THE APPEAL FROM JBENCH TO GBENCH AND THE CASE WAS FIXED ON 05.12.2018. SINCE THE APPEAL REVENUE BY: SHRI CHAUDHARY ARUN KUMAR SINGH (DR) ASSESSEE BY: SHRI RAKESH JOSHI (AR) MA 139 / MUM/201 9 WAS DISPOSED OF EXPARTE, THEREFORE, THE ORDER DATED 05.12.2018 IS LIABLE TO BE RECALLED /RECTIFI ED IN THE INTEREST OF JUSTICE. 3 . NOTICE GIVEN. 4 . WE HAVE HEARD THE ARGUMENT ADVANCED BY THE LD. REPRESENTATIVE OF THE PARTIES AND PERUSED THE RECORD. THE APPEAL OF THE APPLICANT BEARING ITA. NO.1395/M/2018 HAS BEEN DECIDED ON 05.12.2018 EXPARTE. IT IS NO T IN DISPUTE THAT THE CASE WAS FIXED FOR HEARING BEFORE J BENCH ON 27.08.2018 . O N THAT DATE , T HE APPELLANT SOUGHT THE ADJOURNMENT, THEREFORE, T HE CASE WAS FIXED ON 16.10.2018. ON DATED 16.10.2018, THE J BENCH WAS NOT FUNCTIONING AND NO NOTICE OF ANY KIND WAS GIVEN TO THE ASSESSEE/APPELLANT. THEREAFTER, THE CASE WAS TRANSFERRED TO G BENCH AND THE HONBLE ITAT G BENCH HAS PASSED THE ORDER IN THE APPEAL OF THE ASSESSEE ON 05.12.2018 EXPARTE. NO OPPORTUNITY OF ANY KIND WAS AFFORDED TO THE ASSESSEE TO REPRESENT THE MATTER . A NYHOW ONCE THE CASE WAS TRANSFERRED FROM THE J BENCH TO G BENCH AND AFTER THE NON - FUNCTIO NING OF THE J BENCH ON 16.10.2018, A NOTICE SHOULD BE GIVEN TO THE ASSESSEE. AN A PP EAL IS LIABLE TO BE DECIDED AFTER THE HEARING BOTH THE PARTIES IN ACCORDANCE WITH LAW, S PECIFICALLY, BY GIVING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE IN ACCORDANCE WITH LAW. IN THE SAID CIRCUMSTANCES, WE RECALL THE ORDER DATED 05.12.2018 AND DIRECT THE REGISTRY TO REFIX T HE MATTER IN DUE COURSE OF TIME. THE PRESENT MISCELLANEOUS APPLICATION IS HEREBY ALLOWED ACCORDINGLY . IN THE RESULT , THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS HEREBY ORDERED TO BE ALLOWED ACCORDINGLY . ORDER WAS PRON OUNCED IN TH E OPEN COURT ON 24 /05 / 2019 SD/ - SD/ - ( SHAMIM YAHYA ) (AMARJIT SINGH) / ACCOUNTANT MEMBER /JUDICIAL MEMBER MUMBAI, DT: 24 /05 / 2019 V IJAY MA 139 / MUM/201 9 COPY TO : 1 . THE APPELLANT 2 . THE RESPONDENT 3 . THE CIT(A) 4 . THE CIT 5 . THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE, G , BENCH (TRUE COPY) BY ORDER ASSTT.REGISTRAR, ITAT, MUMBAI BENCHES