Appeal Details
Counselvise Citation
[2021] 104 COUNSELVISE.COM (IT) 5810 (ITAT-MUMBAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 month(s) 8 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
21-12-2021
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
SMC
Assessment Year
2011-2012
Appeal Filed On
13-10-2021
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND MS. SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER MA No s. 2 4 8 to 2 5 0 /Mu m /2 0 2 1 (A r is in g o u t o f IT A No s. 4 8 3 6 to 4 8 3 8 / Mu m /2 0 1 9 ) (A sse ssm e n t Ye a r: 2 0 0 9 -1 0 to 2 0 1 1 -1 2 ) Shri Sanjeevan R. Mittal 73-A, Kaveri Co-op. Society Sector 17, Vashi, Navi Mumbai-400 706 V s. Income Tax Officer-28(3)(1) Tower No.6, 3 rd Floor, Vashi, Navi Mumbai-400 703 P A N/GI R No . A A IP A 0 7 3 4 H (Appellant) : (Respondent) Appellant by : Shri Dilip Diwan Respondent by : Ms. Neha Thakur Da te of He a ri ng : 20.12.2021 Da te of P ro nou nc e me nt : 22.12.2021 O R D E R PER SUCHITRA RAGHUNATH KAMBLE, J.M: These three miscellaneous applications are filed by the assessee/applicant/appellant in respect of the order dated 15.04.2021 passed by the Tribunal. We are hereby taking up the Income Tax Appeal Nos. 4 8 3 6 to 4 8 3 8 /Mu m /2 0 1 9 a l o n g with th e th re e M.A s. a s we ll . 2. The learned Authorized Representative (ld. AR for short) submitted that the Tribunal in all the three appeals passed ex parte order on 15.04.2021. The ld. AR submitted that due to pandemic, the office was closed and the assessee was also not aware that the date of hearing was on 22.03.2021. The ld. AR reiterated the submissions made in the miscellaneous application which is as follows: “1. In the case of the appellant, the honorable Income Tax Appellate Tribunal, SMC Bench, Mumbai, has passed the order on 15/04/2021, received by the appellant on 18/08/2020, wherein the appeal of the appellant is dismissed in limine. 2 M A N o s . 2 4 8 t o 2 5 0 / M u m / 2 0 2 1 Shri Sanjeevan R. Mittal vs. ITO 2. The honorable Tribunal has dismissed the appeal on the ground of nonappearance on behalf of the appellant. 3 Your appellate submit that my office was close because of pandemic situation and I don't know aware of hearing before your honour. I have opted for Vivad Se Vishwas Scheme before the date of hearing ie 27/02/2021. I am enclosing herewith form no.1 and form no. 3 for your reference. 4. There was a reasonable cause on the part of the appellant for non representation nonappearance on the date of hearing. There was no intention to disregard the notice of the honorable Tribunal for nonappearance on the date of hearing. The appeal of the appellant was dismissed without proceedings on merits. The reason for not appearing are already explained in para referred hereinabove and therefore, it is humbly requested and prayed that the impugned order may be recalled for giving an opportunity of hearing and deciding the appeal on merits. 5. Therefore, on the ground of principle of natural justice and for granting proper opportunity of hearing to the appellant and appeal of the appellant is required to be heard on merits, the honorable Income Tax Appellate Tribunal is therefore humbly prayed and requested to recall the order passes on 22/03/2021 and give a fresh opportunity of hearing to the appellant and oblige. 3. The ld. AR submitted that the miscellaneous applications may be allowed and the appeals may be restored, so that the assessee can be allowed to withdraw these appeals as the assessee has opted for Vivad se Vishwas Scheme, 2020 as the form no.3 were issued on 08.04.2021 in all the three appeals, which is prior to the dismissal of the appeal. 4. The ld. Departmental Representative relied upon the order of the Tribunal and submitted that the appeal cannot be restored. 5. We have heard both the parties and perused all the relevant material available on record. It is pertinent to note that the order dated 15.04.2021 passed by the Tribunal is ex parte order and the assessee was not heard. By following the principle of natural justice, the assessee should have been given proper opportunity of being heard before passing the order. The reason given by the ld. AR/assessee is that the office of the authorized representative was closed due to pandemic situation. Besides this, there is no mention of proper service in the order dated 15.04.2021. Therefore, we are allowing the miscellaneous applications and restoring all the three appeals being ITA Nos. 4 8 3 6 to 4 8 3 8 /Mu m /2 0 1 9 . Since the assessee wants to withdraw these three appeals as 3 M A N o s . 2 4 8 t o 2 5 0 / M u m / 2 0 2 1 Shri Sanjeevan R. Mittal vs. ITO the assessee opted for “VSVS Scheme”, we are taking up these appeals as well. As per the submissions of the ld. AR, the assessee is withdrawing. The assessee has made the application well within the time of the scheme. Form no.1 was issued by the department on 27.02.2021 and form no.3 was issued on 08.04.2021. The ld. AR also made submissions that all the tax liabilities are paid by the assessee in all the three appeals. Thus, the Revenue will not have any adverse effect, if the assessee withdraws these appeals. Therefore, we are allowing the assessee to withdraw these appeals. 6. In the result, all the three miscellaneous applications are allowed and all the three appeals being ITA Nos. 4 8 3 6 to 4 83 8 /Mu m /2 0 1 9 f ile d b y th e a sse sse e a re d i sm isse d a s with d ra wn . Order pronounced in the open court on 22.12.2021. Sd/- Sd/- (S. Rifaur Rahman) (Suchitra Raghunath Kamble) Accountant Member Judicial Member Mumbai; Dated :22.12.2021 Roshani , Sr. PS Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. The CIT(A) 4. CIT - concerned 5. DR, ITAT, Mumbai 6. Guard File BY ORDER, (Dy./Asstt. Registrar) ITAT, Mumbai
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