ACIT CIR 1, THANE V. ASPANDIAR R. IRANI, THANE

MA 240/MUM/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4816 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-10-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 03-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MANISH K SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH A MUMBAI BEFORE SHRI MAHAVIR SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) MA NO. 240/MUM/2018 ( ITA NO. 7098/MUM/2014 ) ASSESSMENT YEAR: 2006 - 07 ASPANDIAR R. IRANI IRANI WADI, 1 ST POKHARAN ROAD, J.K. GRAM, THANE - 400606 VS. ACIT - 1 THANE PAN NO. AAAPI0977L APPELLANT RESPONDENT ASSESSEE BY : MR. DEVENDRA JAIN , AR REVENUE BY : MR. MANISH K. SINGH , DR DATE OF HEARING : 12/10 /2018 DATE OF PRONOUNCEMENT : 23/10/2018 ORDER PER N.K. PRADHAN, A.M BY MEANS OF THIS MISCELLANEOUS APPLICATION (MA), THE APPLICANT SEEKS RECALL OF THE ORDER DATED 31.10.2017 PASSED BY THE TRIBUNAL IN ITA NO. 7098 /MUM/201 4 FOR THE ASSESSMENT YEAR 200 6 - 07 . 2. THE LD. COUNSEL OF THE ASSESSEE SUBMITS THAT THAT THE DATE OF HEARING WAS ORIGINALLY FIXED ON 30.05.2017 FOR THE ABOVEMENTIONED APPEAL, BUT AS THE QUANTUM APPEAL FOR THE SAID ASSESSMENT YEAR WAS PENDING BEFORE THE A B ENCH (ITA NO. 2401/M/2011) , A REQUEST WAS MADE FOR AN ADJOURNMENT TILL THE QUANTUM APPEAL IS DECIDED. IT IS STATED THAT THE TRIBUNAL DULY GRANTED ADJOURNMENT AND THE NEXT DATE OF ASPANDIAR R. IRANI M.A. NO. 240/MUM/2018 2 HEARING WAS FIXED ON 03.10.2017. HOWEVER, INADVERTENTLY, THE COUNSEL NOTED D OWN THE DATE AS 03/01 INSTEAD OF 03/10 AND HENCE IN THE DIARY IT GOT RECORDED AS 03.01.2018. IT IS STATED THAT BECAUSE OF THIS MISTAKE THE COUNSEL COULD NOT APPEAR ON 03.10.2017 AND THE MATTER WAS DECIDED EX - PARTE ON THAT DATE . THE LD. COUNSEL REFERS T O THE AFFIDAVIT FILED IN THIS REGARD. THUS IT IS STATED THAT IN THE INTEREST OF JUSTICE, THE ORDER DATED 31.10.2017 PASSED BY THE TRIBUNAL BE RECALLED AND THE MATTER BE PUT UP FOR REGULAR HEARING. ON THE OTHER HAND, THE LD. DR SUPPORTS THE ORDER PASSED BY THE TRIBUNAL AS THERE WAS NON - COMPLIANCE BY THE ASSESSEE ON 03.10.2017, THE DATE FIXED FOR HEARING. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE RELEVANT MATERIALS ON RECORD. AS THERE WAS NON - COMPLIANCE BY THE ASSESSEE ON 03.10.2017 I.E. THE DA TE FIXED FOR HEARING, THE APPEAL WAS DECIDED ON 31.10.2017. HOWEVER, FROM THE SUBMISSION FILED BY THE APPELLANT , IT IS APPARENT THAT THERE WAS CONFUSION ON THE PART OF THE LD. COUNSEL REGARDING THE DATE FIXED FOR HEARING. UNDER THESE FACTS AND CIRCUMSTANCE S, WE RECALL OUR ORDER DATED 31.10.2017 AND DIRECT THE REGISTRY TO FIX THE MATTER FOR REGULAR HEARING. 4. IN THE RESULT, THE MA IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 23/10/2018. SD/ - SD/ - (MAHAVIR SINGH) (N.K. PRADHAN) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED: 23/10/2018 RAHUL SHARMA, SR. P.S. ASPANDIAR R. IRANI M.A. NO. 240/MUM/2018 3 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// ( SR. PRIVATE SECRETARY ) ITAT, MUMBAI