VPS COURIERS PVT. LTD., MUMBAI V. I.T.O. - 13(3)(3), MUMBAI

MA 214/MUM/2019

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 4840 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2013-2014
• Appeal Filed On: 25-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S SENT H IL KUMARAN
• Assessee Lawyers: MANOHAR VAIDYA

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL SMC BENCH MU MBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER M.A. NO. 214/MUM/2019 IN ITA NO. 846/MUM/2018 (A.Y 2013-14 ) M.A. NO. 215/MUM/2019 IN ITA NO. 847/MUM/2018 (A.Y 2014-15 ) VPS COURIERS PVT. LTD. B-204, LEELA STERLING COOP. HOUSING SOCIETY LTD., PLOT NO. 114A, OFF FILM CITY ROAD, YASHODAM, GOREGAON (EAST), MUMBAI-400063. PAN: AABCV7858F VS. ITO-13(3)(3), AAYAKAR BHAVAN, M.K. ROAD, MUMBAI-400020 APPELLANT RESPONDENT APPELLANT BY : SHRI MANOHAR VAIDYA (AR) RESPONDENT BY : SHRI S. SENTHIL KUMARAN (DR) DATE OF HEARING : 14.06.2019 DATE OF PRONOUNCEMENT : 14.06.2019 ORDER UNDER SECTION 254(2)OF INCOME TAX ACT PER PAWAN SINGH, J.M. 1. THESE TWO MISCELLANEOUS APPLICATIONS (MA) ARE FILED BY THE ASSESSEE FOR RECALLING THE ORDER DATED 04.10.2018 PASSED IN ITA NO. 846/MUM/2018 FOR ASSESSMENT YEAR (AY) 2013-14. IN THE APPLICATION, T HE APPLICANT/ASSESSEE PLEADED THAT ASSESSEE HAD NOT RECEIVED ANY NOTICE R EGARDING THE DATE OF HEARINGS DUE TO CHANGE OF ADDRESS. IT IS FURTHER CO NTENDED THAT CHARTERED ACCOUNT, SHRI B.D. DESAI, WHO USED TO LOOK AFTER TH E TAX MATTERS HAD EXPIRED ON 01.04.2018. THE APPLICANT/ASSESSEE CAME TO KNOW ABOUT THE ORDER OF TRIBUNAL DATED 04.10.2018 ON 12.12.2018. IN SUPPORT OF CONTENTS OF APPLICATION FOR RECALLING, DIRECTOR OF ASSESSEE-COM PANY SHRI RAVINDRAN NAIR HAS FILED HIS AFFIDAVIT. M.A. NO. 214 & 215 MUM 2019-VPS COURIERS PVT. LTD. 2 2. ON THE OTHER HAND, THE LD. DR FOR THE REVENUE SUBMI TS THAT THERE IS NO MISTAKE IN THE ORDER PASSED BY TRIBUNAL. THE ASSESSEE FAILE D TO APPEAR WHEN THE NOTICE(S) SENT FOR HEARING WAS RETURNED BACK UNSERV ED. THE TRIBUNAL DECIDED THE CASE ON THE BASIS OF MATERIAL AVAILABLE ON RECO RD. 3. WE HAVE HEARD THE SUBMISSION OF LD. REPRESENTATIVE OF THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE HAVE ALSO CONS IDERED THE CONTENTS OF AFFIDAVIT ON SHRI RAVINDRAN NAIR. WE HAVE NOTED THA T IN THE AFFIDAVIT AND AN APPLICATION, THE APPLICANT/ASSESSEE HAS STATED THAT SHRI B.D. DESAI, CHARTERED ACCOUNTANT, WHO USED TO LOOK AFTER THE TAX MATTER H AS EXPIRED ON 01.04.2018. 4. CONSIDERING THE SUBMISSION OF LD. AR OF THE ASSESSE E AND THE CONTENTS OF APPLICATION AND THE AFFIDAVIT FILED IN SUPPORT THER EOF, WE FIND THAT ASSESSEE HAS SHOWN SUFFICIENT CAUSE AS PROVIDED UNDER PROVISO TO RULE 24 OF THE INCOME TAX (APPELLATE TRIBUNALS) RULES, 1963. THEREFORE, T HE ORDER DATED 04.10.2018 IS RECALLED. THE HEARING OF THE APPEALS IS FIXED ON 29 TH JULY 2019 BY REGULAR BENCH. ISSUANCE OF NOTICE IS DISPENSED WITH AS THE DATE OF HEARING WAS FIXED IN THE PRESENCE OF PARTIES. 5. IN THE RESULT, BOTH THE MISC. APPLICATIONS FILED BY ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 14.06.2019. SD/- SD/- SHAMIM YAHYA PAWAN SINGH ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATE: 14.06.2019 SK COPY OF THE ORDER FORWARDED TO : 1. ASSESSEE 2. RESPONDENT M.A. NO. 214 & 215 MUM 2019-VPS COURIERS PVT. LTD. 3 3. THE CONCERNED CIT(A) 4. THE CONCERNED CIT 5. DR J BENCH, ITAT, MUMBAI 6. GUARD FILE BY ORDER, DY./ASST. REGISTRAR ITAT, MUMBAI