DANNY VENILAL SHAH, MUMBAI V. INCOME TAX OFFICER 13(3)(1), MUMBAI

MA 179/MUM/2019

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 4609 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2014-2015
• Appeal Filed On: 07-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHAITANYA ANJARIA
• Assessee Lawyers: NEHA JAIN
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH D , MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER M .A. NO. 179 /MUM/201 9 [ ARISING OUT OF ITA NO.2598/MUM/2018 (A.Y: 2014 - 15) ] SHRI DANNY VENILAL SHAH B/901, 9 TH FLOOR, RAJ HEIGHTS M.G. ROAD, KANDIVALI (W), MUMBAI 400 067 PAN: ALPPS 9824 G V. INCOME TAX OFFICER 13(3)(1) ROOM NO. 7/8, 3 RD FLOOR, MITTAL COURT, MUMBAI (APPELLANT) (RESPONDENT) ASSESSEE BY : MS. NEHA JAIN DEPARTMENT BY : SHRI CHAITANYA AN JARIA DATE OF HEARING : 03.05.2019 DATE OF PRONOUNCEMENT : 09 . 05 .2019 O R D E R PER C. N. PRASAD (JM) 1. THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE ASSESSEE SEEKING THE TRIBUNAL FOR RECALLING THE EXPARTE ORDER PASSED BY THE TRIBUNAL IN ITA.NO. 2598 /MUM/201 8 DATED 31.12.2018 . 2. IT IS THE CONTENTION OF THE ASSESSEE THAT THE NOTICE ISSUED FIXING DATE OF HEARING WAS RETURNED UNSERVED AS THE ASSESSEE HAD SHIFTED TO A NEW PREMISE AS THE OLD PREMISES WAS SOLD VIDE AGREEMENT DATED 19.05.2018 . THEREFORE, NO SUFFICIENT OPPORT UNITY TO REPRESENT THE CASE RESULTED IN 2 M.A. NO. 179/MUM/2019 SHRI DANNY VENILAL SHAH DENIAL OF PRINCIPLES OF NATURAL JUSTICE CAUSING SERIOUS PREJUDICE AND MISCARRIAGE OF JUSTICE TO THE ASSESSEE. AN AFFIDAVIT BY THE ASSESSEE TO THAT EXTANT AFFIRMING THE STATEMENT MADE IN THE MISCELLANEOUS APPLICATION HAS BEEN FILED. 3. LD. DR HAS NO SERIOUS OBJECTION IN RESTORING THE APPEAL FOR HEARING ON MERITS . 4. CONSIDERING THE SUBMISSIONS OF BOTH THE PARTIES AND VERIFYING THE RECORDS , THE CONTENTS OF T HE MISCELLANEOUS APPLICATION AND THE AFFIRMATIONS IN THE AFFIDAVIT ARE CONSIDERED TO BE TRUE. THUS, I AM OF THE VIEW THAT THE APPEAL SHOULD BE RECALLED AND AN OPPORTUNITY TO THE ASSESSEE TO REPRESENT ITS CASE SHOULD BE GIVEN TO MEET THE PRINCIPLE OF NATUR AL JUSTICE. THUS , I RECALL THE EXPARTE ORDER PASSED IN ITA.NO. 2598 /MUM/201 8 DATED 31.12.2018 AND THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR HEARING IN DUE COURSE AFTER ISSUING NOTICE TO THE PARTIES. 5. IN THE RESULT, MISCEL LANEOUS APPLICATION IS ALLOWE D. ORDER PRONOUNCED IN THE OPEN COURT ON THE 09 TH MAY , 2019 SD / - (C.N. PRASAD) JUDICIAL MEMBER MUMBAI / DATED 09 / 0 5 / 2019 GIRIDHAR , S R. PS 3 M.A. NO. 179/MUM/2019 SHRI DANNY VENILAL SHAH COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY// BY ORDER (ASSTT. REGISTRAR) ITAT, MUM