REMY DIAMONDS PVT. LTD., MUMBAI V. DCIT - CIRCLE - 5(3)(1), MUMBAI

MA 194/MUM/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8309 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-08-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 24-07-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES SMC , MUMBAI BEFORE SHRI SAKTIJIT DEY (JM) & SHRI S. RIFAUR RAHMAN (AM) M .A. N O. 194 / MUM /2020 ( ARISING OUT OF ITA N O. 5483 /MUM /201 8 ) ( ASSESSMENT YEAR : 2010 1 1 ) REMY DIAMONDS PVT. LTD. JW - 9010, B - 14, J TOWER, G BLOCK, BHARAT DIAMONDS BOURSE, BANDRA KURLA COMPLEX, BANDRA (E) MUMBAI - 400051. PAN: AADCR2195R VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 5(3)(1) ROOM NO.573, AAYAKAR BHAVAN, M. K. ROAD, MUMBAI - 400020. (APPELLANT) (RESPONDE NT) ASSESSEE BY : MS. HIMALI MISTRY (AR) REVENUE BY : MS. USHA GAIKWAD (D R) DATE OF HEARING: 30 /07 /20 21 DATE OF PRONOUNCEMENT: 05 / 0 8 /20 21 O R D E R CAPTIONED APPLICATION HAS BEEN FILED BY THE ASSE SSEE SEEKING RECALL OF ORDER DATED 26.12.2019 PASSED IN ITA. NO. 5483/MUM/2018. 2. AS STATED IN THE PRESENT APPLICATION AND SUBMITTED BY THE LEARNED COUNSEL FOR THE ASSESSEE , ON THE DATE OF HEARING OF THE CORRESPONDING APPEAL, NO ONE COULD BE PRESENT ON BE HALF OF THE ASSESSEE AS THE ASSESSEE WAS NOT INFORMED OF THE DATE OF HEARING. THUS, LEARNED COUNSEL SUBMITTED , SINCE THE APPEAL WAS DISPOSED OF EX - P ARTE IN ABSENCE OF THE ASSESSEE, THE APPEAL ORDER MAY BE RECALLED TO ENABLE THE ASSESSEE TO PROPERLY REPRESE NT ITS CASE. LEARNED DEPARTMENTAL REPRESENTATIVE LEFT THE ISSUE TO THE DISCRETION OF THE B ENCH. 2 M.A. NO . 194/MUM/2020 ASSESSMENT YEAR S : 2010 - 11 3. WE HAVE CONSIDERED RIVAL SUBMISSIONS AND PERUSED THE MATERIALS ON RECORD. IT IS EVIDENT , THE CORRESPONDING APPEAL WAS FIXED FOR HEARING ON SEVERAL DATES BUT THE ASSESSEE REMAINED ABSENT . O N 27.11.2020 W HEN THE APPEAL WAS FINALLY FIXED FOR HEARING, AGAIN NO ONE APPEARED ON BEHALF OF THE ASSESSEE IN SPITE OF SERVICE OF NOTICE. THEREFORE, THE BENCH PROCEEDED TO HEAR THE APPEAL EX - PARTE QUA THE ASSESSEE AND PASSED THE ORDER ON 26.12.2019. THUS, BLAME FOR EX - PARTE DISPOSAL OF APPEAL MUST LIE ON THE ASSESSEE. HOWEVER, CONSIDERING THE SUBMISSIONS OF THE LEARNED COUNSEL APPEARING FOR THE ASSESSEE AND IN VIEW OF THE FACT T HAT APPEAL WAS DECIDED EX - PARTE, W E ARE INCLINED TO RECALL THE APPEAL ORDER DATED 26.12.2019 IN EXE RCISE OF POWER CONFERRED UNDER R ULE 24 OF THE INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963. HOWEVER, SUCH RECALL OF THE APPEAL ORDER IS SUBJECT TO PAYMENT OF COST OF RS. 2,000/ - TO THE PRIME MINISTER NATION AL RELIEF FUND. THE LEARNED COUNSEL FOR THE ASSESSEE HAS SUBMITTED BEFORE US THAT , AS DIRECTED , TO ASSESSEE HAS ALREADY PAID THE COST OF RS. 2,000/ - VIDE CHALLAN DATED 07.07.2021. 4. IN VIEW OF THE AFORESAID, WE ARE INCLINED TO RECALL ORDER DATED 26.12.20 19 AND RESTORE THE APPEAL TO ITS ORIGINAL POSITION. THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING IN REGULAR COURSE BEFORE THE ASSIGNED BENCH UPON INTIMATION TO THE PARTIES. 5. IN THE RESULT, MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 5 TH AUGUST 2021 . SD/ - SD/ - ( S. RIFAUR RAHMAN ) A CCOUNTANT MEMBER (SAKTIJIT DEY) JUDICIAL MEMBER 3 M.A. NO . 194/MUM/2020 ASSESSMENT YEAR S : 2010 - 11 MUMBAI ; DATED: 05 / 0 8 /2021 ALINDRA, PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE . / BY ORDER, //TRUE COPY// / (DY./ ASSTT. REGISTRAR) , / ITAT, MUMBAI