ASLAM HARUN MEMON, THANE V. ITO, WARD -4(1), THANE

MA 19/MUM/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6320 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 2 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-03-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 11-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M C OMI NINGSHEW
• Assessee Lawyers: BHUMIKA RATHOD

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHE S , MUMBAI , , , BEFORE SHRI JOGINDER SINGH, J UDICIAL M EMBER, A ND SHRI G. MANJUNATHA , A CCOUNTANT M EMBER M.A. NO . 19 / MUM/2017 (ARISING OUT OF ITA NO . 4775/MUM/2014 ) ASSESSMENT YEAR: 20 08 - 0 9 SHRI ASLAM HARUN MEMON SHOP NO.2, AMAN MARKET SANTOSH BHAVAN NALLASOPARA (EAST) 401209 / VS. INCOME TAX OFFICER WARD - 4(1), THANE ( /ASSES SEE) ( / REVENUE) PAN. NO . AABFL3842Q / ASSESSEE BY MS. BHUMIKA RATHOD / REVENUE BY SHRI M.C. OMI NINGSHEW / DATE OF HEARING : 16 /0 3 /2018 / DATE OF ORDER : 16 /0 3 /2018 / O R D E R PER JOGINDER SINGH, JM THE ASSESSEE HAS FILED THIS MISC. APPLICATION SEEKING RECALLING OF AN EX - PARTE ORDER DATED 22.09.2015 OF THIS TRIBUNAL. DURING THE HEARING, MS. BHUMIKA RATHORE, LD. SHRI ASLAM HARUN MEMON 2 COUNSEL FOR THE ASSESSEE CONTENDED THAT THE APPEAL OF THE ASSESSEE WAS POSTED FOR HEARING FOR THE FIRST TIME AND DUE TO CERTAIN CIRCUMSTANCES, THE ASSESSEE COULD NOT PRODUCE ON THE APPOINTED DATE, THEREFORE, THE TRIBUNAL PASSED AN EX - PARTE ORDER. THE ASSESSEE HAS ALSO FILED AN AFFIDAVIT CONTAINING THAT TH E ASSESSEE GOT A MINOR HEART ATTACK THEREFORE, THE DOCTOR ADVISED FOR COMPLETE REST. A MEDICAL CERTIFICATE TO THIS EFFECT HAS ALSO BEEN ATTACHED. THE LEARNED D.R. CONTENTED THAT IT WAS THE DUTY OF THE ASSESSEE TO MAKE EFFECTIVE REPRESENTATION ON THE APPOIN TED DATE. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IT IS NOTE THAT THE ASSESSEE FILED THE CORRESPONDING APPEAL ON 14.07.2014, AND WAS FIXED FOR HEARING FOR 14.07.2015. NOBODY APPEARED ON THAT DATE AND THE APPEAL WAS ADJOURNED TO 22.09.2015. SINCE NOBODY APPEARED FOR THE ASSESSEE, AN EX - PARTY ORDER WAS PASSED BY THE TRIBUNAL. CONSIDERING THE TOTALITY OF FACTS, WE ARE OF THE VIEW THAT NO PERSON SHOULD BE CONDEMNED UNHEARD. THE ORDER OF THE TRIBUNAL DATED 22.0 9.2015 IS RECALLED. THE REGISTRY IS DIRECTED TO FIX THE APPEAL OF THE ASSESSEE FOR HEARING ON A REGULAR DATE. REGISTERED NOTICE OF HEARING BE SHRI ASLAM HARUN MEMON 3 ISSUED TO THE ASSESSEE AND BOTH THE PARTIES MAY BE INFORMED ACCORDINGLY WITH RESPECT TO THE NEXT DATE OF HEARING. FINALLY, THE MISC. APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 16/03/2018 . SD/ - SD/ - ( G. MANJUNATHA ) (JOGINDER SINGH) / ACCOUNTANT MEMBER / JUDICIAL MEMBER MUMBAI; DATED : - 16/03/2018 PRADEEP J. CHOWDHURY, SR.P.S. / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RE SPONDENT. 3. ( ) / THE CIT, MUMBAI. 4. / CIT(A) - , MUMBAI 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE. / BY ORDER, TRUE COPY / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI