ARUNA BAID, MUMBAI V. PRINCIPAL COMMISSIONER OF INCOME TAX 18, MUMBAI

MA 155/MUM/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 7095 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 05-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V VIDHYADHAR
• Assessee Lawyers: RAHUL K HAKANI
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH A, MUMBAI BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER MA NO.155/M/2018 (ARISING OUT OF ITA NO.2423/M/2015) ASSESSMENT YEAR: 2010-11 SMT. ARUNA BAID, 1 ST FLOOR, CHANDRA MAHAL, 241, SHAMALDAS GANDHI MARG, PRINCESS STREET, MUMBAI 400 021 PAN: AAFPB 0838E VS. PRINCIPAL COMMISSIONER OF INCOME TAX-18, 6 TH FLOOR, EARNEST HOUSE, MUMBAI 400 021 (APPELLANT) (RE SPONDENT) PRESENT FOR: ASSESSEE BY : SHRI RAHUL K. HAKANI, A.R. REVENUE BY : SHRI V. VIDHYADHAR, D.R. DATE OF HEARING : 20.07.2018 DATE OF PRONOUNCEMENT : 06.08.2018 O R D E R PER RAJESH KUMAR, ACCOUNTANT MEMBER: BY THIS MISCELLANEOUS APPLICATION THE ASSESSEE SEE KS TO RECTIFY THE MISTAKE IN THE ORDER OF THE TRIBUNAL PA SSED IN ITA NO.2423/M/2015 A.Y. 2010-11 DATED 31.08.2017. 2. THE LD. COUNSEL OF THE ASSESSEE SUBMITTED THAT T HE SAID ORDER WAS PASSED EX-PARTE IN ABSENCE OF THE ASSESSE E AFTER HEARING THE LD. D.R. AS THE LD. COUNSEL OF THE ASSES SEE COULD NOT APPEAR ON THE SAID DATE OF HEARING DUE TO SOME UNAVOIDABLE CIRCUMSTANCES BEYOND THE CONTROL OF THE COUNSEL MA NO.155/M/2018 (ARISING OUT OF ITA NO.2423/M/2015) SMT. ARUNA BAID 2 OF THE ASSESSEE. THUS, THIS EX-PARTE ORDER HAS RESUL TED INTO DEPRIVING THE ASSESSEE OF ITS LAWFUL RIGHT OF FAIR HEARING WHEREBY CONSTITUTING VIOLATION OF PRINCIPLES OF NAT URAL JUSTICE. THE LD. A.R. PRAYED BEFORE THE BENCH THAT THE INTEREST OF JUSTICE WOULD BE MADE IF THE ORDER PASSED BY THE TR IBUNAL IS RECALLED AND THE ASSESSEE IS GRANTED A FAIR HEARING ON THE ISSUE AND ONLY THEN THE APPEAL SHOULD BE DISPOSED O F. 3. THE LD. D.R., ON THE OTHER HAND, OBJECTED TO THE CONTENTION OF THE LD. A.R. 4. HAVING HEARD BOTH THE PARTIES AND PERUSING THE M ATERIAL ON RECORD, WE FIND THAT THE CASE OF THE ASSESSEE WA S DECIDED EX-PARTE FOR THE REASON THAT THE LD. A.R. DID NOT AP PEAR ON THE DESIGNATED DATE OF HEARING AND THEREFORE THE ASSESS EES CONTENTION AND SUBMISSION COULD NOT BE TAKEN INTO A CCOUNT WHILE DISPOSING OF THE APPEAL. IN OUR VIEW, THE NO N ATTENDANCE ON THE PART OF THE ASSESSEE WAS NEITHER DELIBERATE NOR WITH ANY MALICIOUS INTENTION AND WAS DUE TO THE CIRCUMSTANCES BEYOND THE CONTROL OF THE ASSESSEE. T HEREFORE, THE SAME CONSTITUTE A REASONABLE CAUSE AND ALSO CON STITUTE A MISTAKE APPARENT ON RECORD. WE, THEREFORE, RECALL O UR ORDER DATED 31.08.2017 AND THE REGISTRY IS DIRECTED TO FI X THE DATE OF HEARING ON 28.08.2018. SINCE BOTH THE PARTIES HAVE BEEN INFORMED IN THE OPEN COURT, THE SERVICE OF NOTICE I S DISPENSED WITH. MA NO.155/M/2018 (ARISING OUT OF ITA NO.2423/M/2015) SMT. ARUNA BAID 3 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 06.08.2018. SD/- SD/- (JOGINDER SINGH) (RAJESH KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 06.08.2018. * KISHORE, SR. P.S. COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT (A) CONCERNED, MUMBAI THE DR CONCERNED BENCH //TRUE COPY// [ BY ORD ER DY/ ASSTT. REGISTRAR, ITAT, MUMBAI.