BAHR AL HIKMAH FOUNDATION, MUMBAI V. DIRECTRO OF INCOME TAX (E), MUMBAI

MA 154/MUM/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 6951 (ITAT-MUMBAI)
• Duration Of Justice: 11 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 05-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A B KOLI
• Assessee Lawyers: DHIRENDRA M SHAH
• Keywords: Charitable institution
• Section: 254(2)

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL B BENCH MUMB AI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER M.A. NO. 154/MUM/2018 IN ITA NO.3293/MUM/ 2013 (A.Y. 2013-14 ) BAHR AL HIKMAH FOUNDATION C/O MR. ADIL SALIM PATANWALA, 29/32, BLUE FLAME APARTMENT, 8 TH FLOOR, S.V. ROAD, BANDRA (WEST), MUMBAI -400050. PAN: AACTB0067A VS. DIT (EXEMPTION), MUMBAI. APPELLANT RESPONDENT APPELLANT BY : SHRI DHIRENDRA M. SHAH (AR) RESPONDENT BY : SHRI A.B. KOLI (AR) DATE OF HEARING : 01.03.2019 DATE OF PRONOUNCEMEN T : 01.03.2019 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 RECALLING THE EX-PARTE ORDER DATED 11.09.2017. IN THE APPLICATION , THE APPLICANT/ASSESSEE CONTENDED THAT ALL NECESSARY DETAILS CONSISTING OF PAN NUMBERS OF THE MEMBERS OF THE MANAGING COMMITTEE OF THE ASSESSEE, NOC IN RESPECT OF PREMISES WHERE THE REGISTERED OFFICE IS SITUATED, N AME OF THE BANK, COPY OF THE AUDITORS ACCOUNT AND NOTE ON ACTIVITIES UNDERT AKING WERE FURNISHED. THE APPLICANT/ASSESSEE APPOINTED SHRI VIPUL SHAH TO REP RESENT THE CASE BEFORE TRIBUNAL. SHRI VIPUL SHAH WAS NOT KEEPING GOOD HEAL TH. THEREFORE, BEING IRREGULAR COULD NOT ATTEND THE HEARING BEFORE THE T RIBUNAL. IT IS FURTHER CONTENDED THAT DUE TO MISCONCEPTION OF FACT, A LETT ER WAS FILED WHICH WAS M.A. NO. 154 MUM 2018-BAHR AL HIKMAH FOUNDATION 2 WRONGLY UNDERSTOOD THAT ASSESSEE IS NOT PREPARED TO PURSUE THE PRESENT APPEAL, WHICH RESULTED IN PASSING THE ORDER. 2. THE LD. AR OF THE ASSESSEE SUBMITS THAT HE HAS FILE D AFFIDAVIT OF SHRI ADIL SALIM PATANWALA, MANAGING TRUSTEE OF THE ASSESSEE. THE LD. AR PRAYED THAT ASSESSEE BE GIVEN OPPORTUNITY TO CONTEST THE APPEAL ON MERIT. THE ASSESSEE HAS GOOD CASE AND LIKELY TO SUCCEED. 3. ON THE OTHER HAND, THE LD. DR FOR THE REVENUE SUBMI TS THAT THERE IS NO MISTAKE IN THE ORDER PASSED BY TRIBUNAL. THE TRIBUN AL PASSED THE ORDER ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. 4. WE HAVE CONSIDERED THE SUBMISSION OF BOTH THE PARTI ES AND PERUSED THE RECORD. PERUSAL OF RECORD REVEALS THAT NEITHER ANY DOCUMENTS WERE FILED NOR THERE IS ANY AUTHORITY LETTER/VAKALATNAMA OF SHRI VIPUL SHAH, WHO WAS ALLEGEDLY APPOINTED BY THE ASSESSEE. RATHER THE FAC T IS THAT APPLICATION FOR WITHDRAWAL OF VAKALATNAMA WAS FILED BY SHRI VIPUL J OSHI, ADVOCATE ON 11.09.2017 INTER ALIA MENTIONING THEREIN THAT ASSESSEE HAS TAKEN BACK AL L THE PAPERS FROM HIM AND THAT HE MAY BE ALLOWED TO WITHD RAW HIS VAKALATNAMA. HOWEVER, KEEPING IN VIEW THE PRINCIPLE OF NATURAL J USTICE THAT THE APPEAL OF ASSESSEE WAS DECIDED WITHOUT HEARING OF THE ASSESSE E. 5. CONSIDERING THE FACT THAT ASSESSEE IS CLAIMED TO BE A CHARITABLE INSTITUTION AND THEN THE APPEAL WAS DECIDED EX-PARTE, THE ORDER DATED 11.09.2017 IS RECALLED AND THE APPEAL IS RESTORED TO ITS ORIGINAL NUMBER. THE DATE OF HEARING M.A. NO. 154 MUM 2018-BAHR AL HIKMAH FOUNDATION 3 OF APPEAL IS FIXED ON 06.05.2019. ISSUANCE OF SEPAR ATE NOTICE IS DISPENSED WITH AS THE HEARING WAS FIXED IN THE PRESENCE OF PA RTIES. 6. IN THE RESULT, M.A. FILED BY ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 01.03.2019. SD/- SD/- SHAMIM YAHYA PAWAN SINGH ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATE: 01.03.2019 SK COPY OF THE ORDER FORWARDED TO : 1. ASSESSEE 2. RESPONDENT 3. THE CONCERNED CIT(A) 4. THE CONCERNED CIT 5. DR B BENCH, ITAT, MUMBAI 6. GUARD FILE BY OR DER, DY./ASST. REGISTRAR ITAT, MUMBAI