KONARK STRUCTURAL ENGINEERING PRIVATE LIMITED , MUMBAI V. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 12(3)(1), MUMBAI

MA 160/MUM/2018

• Counselvise Citation: [2018] 111 COUNSELVISE.COM (IT) 1479 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 06-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 254(2); 147

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH , J M AND SRI G. MANJUNATHA , A M MA NO. 160/MUM/2018 (ARISING IN ITA NO. 837 /MUM/ 2015 FOR A.Y . 2010 - 11 ) KONARK STRUCTURAL ENGG. PVT. LTD. B - 006, HINAL HERITAGE, PATELWADI, S.V. P. ROAD, BEHIND DIGAMBAR JAIN TEMPLE, BORIVALI (W), MUMBAI - 400 092 VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 12(3)(1) R.NO. 147 - B, 1 ST FLOOR, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI - 400 020 APPELLANT .. RESPONDENT PAN NO. AAACK9113B ASSESSE E BY : SHRI MANISH K. SINGH, DR REVENUE BY : SHRI BHUPENDRA SHAH, AR DATE OF HEARING: 12.10.2018 DATE OF PRONOUNCEMENT : 12.10.2018 O R D E R PER MAHAVIR SINGH , JM : AT THE OUTSET, THE LEARNED COUNSEL FOR THE ASSESSEE STATED THAT THIS APPEAL WAS DECIDED EX - PARTE IN ITA NO 837/MUM/2015 VIDE ORDER DATED 23.11.2017. THE ASSESSEE REQUESTED FOR RECALLING WITH THE FOLLOWING: - 1. WITH REFERENCE TO ABOVE, PLEASE NOTE THAT YOU HAVE MENTIONED IN YOUR ORDER DT. 23.11.2017 THAT, IN THE RESULT, THE APP EAL OF REVENUE IS PARTLY ALLOWED. IN THIS REGARD, PLEASE NOTE THAT NON ATTENDANCE BY THE APPELLANT BECAUSE THEY WERE NOT AWARE OF THE NEW DATE OF HEARING AFTER THE DATE ON WHICH THE BENCH DID NOT FUNCTION. THEREFORE NON ATTENDANCE IS TOTALLY UNINTENTIONAL AND DUE TO LACK OF INFORMATION 2 MA NO. 160.MUM/2018 ABOUT THE PRESENT DATE OF HEARING ON WHICH THE APPEAL WAS DECIDED EX PARTE. 2. IN VIEW OF THE ABOVE, WE REQUEST YOU TO RESTORE THE CASE & OBLIGE. WE THEREFORE REQUEST YOU TO KINDLY FIX UP FRESH DATE OF HEARING AT THE EARLIES T AND OBLIGE. WE THEREFORE REQUEST YOUR HONOURS TO PASS THE ORDERS U/S 254(2) AND OBLIGE. 2. WHEN THESE WERE CONFRONTED TO THE LEARNED SR. DEPARTMENTAL REPRESENTATIVE, HE AGREED THAT THE ORDER OF TRIBUNAL CAN BE RECALLED. 3. AFTER HEARING BOTH THE SIDES, WE ARE OF THE VIEW THAT ORDER MAY BE RECALLED AS ASSESSEE SHOULD BE PROVIDE OPPORTUNITY OF BEING HEARD . THE APPEAL IS RECALLED AND REGISTRY WILL GIVE FRESH DATE FOR HEARING. 4. I N THE RESULT, THE MA OF ASSESSEE IS ALLOWED . ORDER PRONOUNCED IN THE OPEN COURT ON 12 .10.2018 . SD/ - SD/ - ( G. MANJUNATHA ) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED: 12.10.2018 SUDIP SARKAR /SR.PS COPY OF THE ORDER FORWARDED TO : BY ORDER , ASSISTANT REGISTRAR ITAT, MUMBAI 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT (A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//