VIKRANT JAYWANT SANKHE, PALGHAR V. ITO WD (1), PALGHAR

MA 240/MUM/2019

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 5593 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2004-2005
• Appeal Filed On: 01-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES F, MUMBAI BEFORE SHRI C N PRASAD, JUDICIAL MEMBER & SHRI RAJESH KUMAR, ACCOUNTANT MEMBER M.A NO. 240/MUM/2019 (ARISING OUT OF ITA NO.7318/MUM/2014 FOR ASSESSMENT YEAR : 2004 2005) VIKRANT JAYWANT SANKHE, 4, GROUND FLOOR, SAGAR TARANG, TARAPUR ROAD, CHITRALAYA BOISAR TALUKA, PALGHAR 401 504. PAN AMFPS2818B VS. ITO WARD (1), PALGHAR (APPLICANT) RESPONDENT) APPLICANTS BY : SHRI RAMAN S SHAH RESPONDENT BY : SHRI AJEYA KUMAR OJHA DATE OF HEARING : 12 .0 7 .201 9 DATE OF PRONOUNCEMENT : 16 . 1 0. 201 9 O R D E R PER RAJESH KUMAR, ACCOUNTANT MEMBER THE ASSESSEE BY VIRTUE OF THIS MISCELLANEOUS APPLIC ATION SEEKS TO RECALL THE ORDER OF THE TRIBUNAL, DATED 29.12.2016, PASSED IN ITA NO. 7318/MUM/2014 FOR A.Y 2004-2005. 2. THE LEARNED AR SUBMITTED BEFORE THE BENCH THAT T HE TRIBUNAL HAD PASSED AN EXPARTE ORDER. THE ASSESSEE, DUE TO HIS SERIOUS HE ALTH ISSUE COULD NOT ATTEND THE HEARING BEFORE THE TRIBUNAL. HE FURTHER SUBMITTED THAT THE ASSESSEE HAD SUFFERED AN ACCIDENT SEVEN YEARS BACK AND, SINCE THEN SUFFER S FROM CHRONIC HEALTH PROBLEMS. HE FURTHER SUBMITTED THAT THE HEALTH ISSUES AGGRAVA TE DURING THE RAINY AND COLD SEASONS. THEREFORE, HE WAS NOT ABLE TO ATTEND BEFO RE THE TRIBUNAL ON THE DATE OF HEARING. THE LEARNED AR DREW OUR ATTENTION TO THE MEDICAL CERTIFICATE TO CORROBORATE HIS AVERMENTS BEFORE THE BENCH. THE LEARNED AR PRA YED THAT THE ASSESSEE WAS NOT MA NO.240/MUM/2019 VIKRANT JAYWANT SANKHE. 2 ABLE TO ATTEND THE HEARING DUE TO HIS GENUINE HEALT H PROBLEMS AND, THEREFORE, THE EXPARTE ORDER PASSED BY THE TRIBUNAL MAY BE RECALLE D TO BE DISPOSED OF ON MERITS. 3. THE LEARNED DR, ON THE OTHER HAND, STRONGLY OPPO SED THE ARGUMENTS OF THE LEARNED AR BY SUBMITTING THAT THE ASSESSEE DID NOT APPEAR BEFORE THE TRIBUNAL DESPITE BEING OFFERED SEVERAL OPPORTUNITIES AND, TH EREFORE, THE MISCELLANEOUS APPLICATION MAY BE DISMISSED. 4. AFTER HEARING BOTH THE PARTIES AND ON CAREFUL CO NSIDERATION OF THE MATERIAL AVAILABLE ON RECORD, INCLUDING THE MEDICAL CERTIFIC ATE ISSUED BY THE DOCTOR, WE OBSERVE THAT THE APPEAL WAS DISPOSED OF EXPARTE, IN THE ABSENCE OF THE ASSESSEE, WITHOUT CONSIDERING THE MERITS OF THE CASE. WE FUR THER FIND THAT THE ASSESSEE COULD NOT ATTEND BEFORE THE TRIBUNAL DUE TO VARIOUS HEALT H ISSUES AND, THEREFORE, IN THE INTEREST OF NATURAL JUSTICE, ONE MORE OPPORTUNITY S HOULD BE GIVEN TO THE ASSESSEE. ACCORDINGLY, WE RECALL OUR ORDER AND DIRECT THE REG ISTRY TO FIX THE APPEAL FOR HEARING ON MERITS, IN THE REGULAR COURSE. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS DAY OF 1 6 TH OCTOBER, 2019. SD/- SD/- (C N PRASAD) (RAJE SH KUMAR) JUDICIAL MEMBER ACC OUNTANT MEMBER MUMBAI, DATED : 16 TH OCTOBER, 2019 SA COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE C I T(A), MUMBAI. 4. THE C I T 5. THE DR, F BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, MUMBAI