REMY DIAMONDS PRIVATE LIMITED, MUMBAI V. DY. COMMISSIONER OF INCOME TAX CIRCLE - 5 ( 3 ) ( 1), MUMBAI

MA 191/MUM/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4702 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 2 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-09-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2008-2009
• Appeal Filed On: 24-07-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GURBINDER SINGH; VIJAYKUMAR SUBRAMANIAM
• Section: 191

Judgement Text

1 MAS 191TO 193-MUM-2020 IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA (ACCOUNTANT MEMBER) AND SHRI SAKTIJIT DEY (JUDICIAL MEMBER) MA. NOS 191 TO 193/MUM/2020 (ARISING OUT OF ITA NOS 3898, 3899 & 3900/MUM/2018 ) (ASSESSMENT YEARS : 2008-09, 2009-10 & 2010-11) REMY DIAMONDS JW-9010 B-14 J TOWER G BLOCK, BHARAT DIAMONDS BOURSE BANDRA KURLA COMPLEX, BANDRA (E) MUMBAI-400 051 PAN : AADCR2195R VS DY.CIT, CIR.5(3)(1), MUMBAI (APPLICANT) (RESPONDENT) APPLICANT BY SHRI HIREN VEPARI & MS. HIMALI MISTRY RESPONDENT BY S/SHRI GURBINDER SINGH & VIJAYKUMAR SUBRAMANIAM DATE OF HEARING 24-09-2021 DATE OF PRONOUNCEMENT 28/09/2021 O R D E R PER SHRI SAKTIJIT DEY: THESE APPLICATIONS HAVE BEEN FILED BY THE ASSESSEE SEEKING RECALL OF ORDER DATED 10-10- 2018 PASSED IN ITA NOS. 3898, 3899 & 3900/MUM/2018. 2. AS STATED IN THE MISCELLANEOUS APPLICATIONS AND SUBMITTED BY THE LEARNED COUNSEL APPEARING FOR THE ASSESSEE, ON THE DATE OF HEARING OF THE CORRESPONDING APPEALS NO ONE COULD BE PRESENT ON BEHALF OF THE ASSESSEE AS THE ASSESSE E WAS NOT INFORMED OF THE DATE OF HEARING. 2 MAS 191TO 193-MUM-2020 THUS, IT WAS SUBMITTED THAT SINCE APPEALS WERE DISP OSED OF EX PARTE, ORDER MAY BE RECALLED FOR ENABLING THE ASSESSEE TO REPRESENT ITS CASE EFFECTI VELY. THE LEARNED DEPARTMENTAL REPRESENTATIVE LEFT IT TO THE DECISION OF THE BENCH . 3. WE HAVE CONSIDERED RIVAL SUBMISSIONS AND PERUSED MATERIALS ON RECORD. ON PERUSING THE APPEAL RECORDS WE FIND THAT INITIALLY THE APPEALS W ERE HEARD ON 30-07-2018 EX PARTE SINCE NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE. SUBSEQU ENTLY THE APPEALS WERE PUT UP FOR CLARIFICATION ON 07-09-2018. SINCE, ON 07-09-2018, AGAIN NO ONE APPEARED ON BEHALF OF THE ASSESSEE, APPEALS WERE ADJOURNED TO 05-10-2018 AND FRESH NOTICE INTIMATING THE DATE OF HEARING WAS ISSUED TO THE ASSESSEE THROUGH REGISTER ED POST AD AS WELL AS THROUGH OFFICE OF THE LEARNED DEPARTMENTAL REPRESENTATIVE. HOWEVER, THE A SSESSEE AGAIN ABSENTED ON 05-10-2018. THEREFORE, THE TRIBUNAL PROCEEDED TO DISPOSE OF THE APPEALS EX PARTE QUA THE ASSESSEE. THUS, FROM THE AFORESAID FACTS IT IS VERY MUCH CLEAR THAT THE ASSESSEE WAS NOT VIGILANT AND CAREFUL ABOUT THE FATE OF ITS APPEALS PENDING BEFORE THE TR IBUNAL. THOUGH, CONSIDERING THE FACT THAT THE APPEALS WERE DECIDED EX PARTE, WE ARE INCLINED TO R ECALL THE APPELLATE ORDERS IN EXERCISE OF POWER CONFERRED UNDER RULE 24 OF THE INCOME-TAX (AP PELLATE TRIBUNAL) RULES, 1963, HOWEVER, THIS IS SUBJECT TO PAYMENT OF COST BY THE ASSESSEE. AS DIRECTED, THE ASSESSEE HAS PAID COST OF RS.6,000/- FOR EACH APPEAL AND HAS FURNISHED COPY O F THE CHALLANS. 4. IN VIEW OF THE AFORESAID, ORDER DATED 10.10.201 8 PASSED IN ITA NOS. 3898, 3899 & 3900/MUM/2018 IS RECALLED AND THE APPEALS ARE RESTO RED BACK TO THEIR ORIGINAL POSITION. THE REGISTRY IS DIRECTED TO FIX THE APPEALS FOR HEARING BEFORE THE ASSIGNED BENCH IN DUE COURSE UPON INTIMATION TO BOTH THE PARTIES. 5. ACCORDINGLY, THE MISCELLANEOUS APPLICATIONS ARE ALLOWED ON THE TERMS INDICATED ABOVE. 3 MAS 191TO 193-MUM-2020 ORDER PRONOUNCED IN THE OPEN COURT ON 28/09/202 1. SD/- SD/- ( SHAMIM YAHYA) (SAKTIJIT DEY) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED : 28/ 09/2021. PAVANAN, SR.P.S (ON CONTRACT) COPY OF THE ORDER FORWARDED TO : 1. THE APPLICANT. 2. THE RESPONENT. 3. THE CIT(A) 4. 4. THE CIT 5. D.R., ITAT, MUMBAI. 6. GUARD FILE. //TRUE CO PY// BY ORDE R I.T.A.T., MU MBAI.