RAMESH DHAWALCHAND JAIN, MUMBAI V. ITO -19(3)(1), MUMBAI

MA 146/MUM/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4698 (ITAT-MUMBAI)
• Duration Of Justice: 11 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-02-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 05-03-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T S KHALSA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH SMC MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) M.A. NO. 146/MUM/2020 (ITA NO. 5665/MUM/2018) ASSESSMENT YEAR: 2009-10 SHRI RAMESH DHAWALCHAND JAIN, 89, 2 ND PATHAN STREET, 5 TH KUMBHARWADA, MUMBAI-400 004 VS. INCOME TAX OFFICER-19(3)(1), 2 ND FLOOR, ROOM NO. 202, MATRU MANDIR, TARDEO ROAD, MUMBAI-400 007. PAN NO. ABVPJ 7944 C APPELLANT RESPONDENT ASSESSEE BY : MR. RAJIV KHANDELWAL, AR REVENUE BY : MR. T.S. KHALSA, DR DATE OF HEARING : 12/02/2021 DATE OF PRONOUNCEMENT : 12/02/2021 ORDER PER N.K. PRADHAN, A.M. BY MEANS OF THIS MISCELLANEOUS APPLICATION (MA), TH E APPLICANT/ASSESSEE SEEKS TO RECALL OF THE ORDER DAT ED 28/11/2019 PASSED BY THE ITAT SMC BENCH MUMBAI (ITA NO. 5665/MUM/2018) FOR THE ASSESSMENT YEAR (AY) 2009-10. 2. BEFORE US, THE LD. COUNSEL SUBMITS THAT THE ASSE SSEE HAS NOT BEEN SERVED WITH MEMORANDUM OF APPEAL IN FORM NO. 36 AND THE GR OUNDS OF APPEAL FILED BY THE DEPARTMENT. ALSO IT IS STATED THAT THERE WAS NO NOTICE SERVED ON THE ASSESSEE, INFORMING THE DATE OF HEARING AND THEREFO RE, NONE COULD APPEAR ON MA NO. 146/MUM/2020 SHRI RAMESH D. JAIN 2 THE DATE OF HEARING. IT IS FURTHER SUBMITTED BY HIM THAT THE ASSESSEE HAS ALSO FILED AN APPEAL BEFORE THE TRIBUNAL ON 03.07.2019, AGAINST THE SAME ORDER OF THE LD. CIT(A), WHICH IS NOT FIXED FOR HEARING. THE LD. DEPARTMENTAL REPRESENTATIVE SUBMITS THAT T HE PRESENT ORDER HAS BEEN PASSED BY THE TRIBUNAL WAY BACK ON 28.11.2 019 AS THERE WAS NON- COMPLIANCE BY THE ASSESSEE. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE RELEVANT MATERIALS ON RECORD. WE ARE APPRISED BY THE LD. COUNSEL THAT THE ASSESSEE HAS ALSO FILED AN APPEAL BEFORE THE TRIBUNAL ON 03.07.2019 AGAINST THE SAME ORDER OF THE LD. CIT(A). THERE IS NO DISPUTE THAT BOTH THE APPEALS I .E. BY THE ASSESSEE AND REVENUE AGAINST THE ORDER DATED 06.07.2018 PASSED B Y THE LD. CIT(A) SHOULD BE CONSOLIDATED AND HEARD TOGETHER BY THE TRIBUNAL. THEREFORE, WE RECALL THE ORDER DATED 28.11.2019 PASSED BY THE TRIBUNAL AND D IRECT THE REGISTRY TO FIX THE APPEAL BY THE ASSESSEE AS WELL AS REVENUE BEFOR E A REGULAR BENCH, AFTER INFORMING BOTH THE PARTIES. 4. IN THE RESULT, THE MA IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 12/02/2021. SD/- SD/- (SAKTIJIT DEY) (N.K. PRADHAN) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI; DATED: 12/02/2021 RAHUL SHARMA, SR. P.S. MA NO. 146/MUM/2020 SHRI RAMESH D. JAIN 3 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A) - 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT. REGISTRAR) ITAT, MUMBAI