BANGALORE SHIRT CO. P.LTD, MUMBAI V. ASSISTANT COMMISSIONER OF INCOME TAX 8 (2), MUMBAI

MA 251/MUM/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6445 (ITAT-MUMBAI)
• Duration Of Justice: 10 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-04-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 12-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUMAN KUMAR
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH B, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER MA NO.251/M/2017 (ARISING OUT OF ITA NO.498/M/2015) ASSESSMENT YEAR: 2011-12 M/S. BANGALORE SHIRT CO. PVT. LTD., 115, CAMA INDUSTRIAL ESTATE, SUN MILL COMPOUND, LOWER PAREL (W), MUMBAI 400 013 PAN: AAACB2193G VS. INCOME TAX OFFICER- 3(1)(2), 6 TH FLOOR, AAYAKAR BHAVAN, M.K. MARG, MUMBAI - 400020 (APPELLANT) ( RESPONDENT) PRESENT FOR: ASSESSEE BY : SHRI S.L. JAIN, A.R. REVENUE BY : SHRI SUMAN KUMAR, D.R. DATE OF HEARING : 06.04.2018 DATE OF PRONOUNCEMENT : 09.04.2018 O R D E R PER RAJESH KUMAR, ACCOUNTANT MEMBER: THE PRESENT MISCELLANEOUS APPLICATION IS FILED BY THE ASSESSEE ARISING OUT OF THE ORDER PASSED IN ITA NO.498/M/2015 DATED 27.02.2017. 2. LD. COUNSEL SUBMITTED BEFORE THE BENCH THAT THE APPEAL OF THE ASSESSEE IN ITA NO.498/M/2015 WAS FIXED FOR H EARING ON 01.09.2016. THE CHARTERED ACCOUNTANT OF THE ASS ESSEE FILED AN APPLICATION DATED 26.08.16 REQUESTING FOR CONSOLIDATION OF DEPARTMENTAL APPEAL FIXED ON 20.09.1 6 WITH THE ASSESSEES APPEAL AND BOTH THE APPEALS WERE FIX ED TOGETHER ON 20.09.16. THEREAFTER, THE CHARTERED ACC OUNTANT MA NO.251/M/2017 (ARISING OUT OF ITA NO.498/M/2015) M/S. BANGALORE SHIRT CO. PVT. LTD. 2 OF THE ASSESSEE AGAIN FILED AN APPLICATION ON 17.09 .16 SUBMITTING THAT ASSESSEES APPEAL BEING ADJOURNED T O 24.01.17 AND REVENUES APPEAL TO 02.02.17 AND AGAIN REQUESTED FOR THE CONSOLIDATION OF THE SAME ON THE SINGLE DATE. THER EAFTER, THE ASSESSEE DID NOT RECEIVE ANY NOTICE FIXING THE DATE OF HEARING AND THE BENCH ON 02.02.17 DISPOSED OF BOTH THE APPE ALS VIDE ORDER DATED 27.02.2017 EXPARTEE. THE LD. COUNSEL SUBM ITTED THAT THE ASSESSEE COULD NOT APPEAR ON 02.02.2017 DUE TO NON SERVICE OF NOTICE OF HEARING CONSOLIDATING BOTH THE APPEALS ON 02.02.17 AND REQUESTED THAT ASSESSEE WAS PREVENTED BY SUFFICIENT AND GOOD REASONS FROM APPEARING BEFORE T HE BENCH AND FINALLY PRAYED THAT THE ORDER DATED 27.02.2017 PASSED IN ITA NO.498/M/2015 MAY BE RECALLED AND FRESH DATE OF HEARING MAY KINDLY BE GRANTED. 3. THE LD. D.R. OBJECTED TO THE CONTENTION OF THE LD. A.R. OF THE ASSESSEE AS REGARDS THE RECALLING OF THE ORDER. 4. HAVING HEARD BOTH THE PARTIES AND PERUSED THE RE LEVANT MATERIALS ON RECORD, WE FIND THAT THE ASSESSEE HAS REQUESTED TWO TIMES FOR CONSOLIDATION OF APPEALS WHICH WAS FI NALLY CONSOLIDATED TO 02.02.17, HOWEVER, THE ASSESSEE COUL D NOT APPEAR BEFORE THE BENCH ON THAT DATE DUE TO NON REC EIPT OF NOTICE FIXING THE DATE OF HEARING. IN OUR OPINION, THE ASSESSEE COULD NOT APPEAR FOR THE REASON THAT NO NOTICE FIXI NG THE DATE TO 02.02.17 WAS RECEIVED BY THE ASSESSEE WHICH IS A SUFFICIENT REASON FOR RECALLING THE ORDER PASSED IN ITA NO.498 /M/2015 DATED 27.02.2017 AS THE CASE WAS DECIDED EXPARTEE. IN OUR VIEW, THE ASSESSEE SHOULD BE GIVEN ONE MORE OPPORTU NITY TO MA NO.251/M/2017 (ARISING OUT OF ITA NO.498/M/2015) M/S. BANGALORE SHIRT CO. PVT. LTD. 3 DEFEND AND PRESENT HIS CASE SO THAT THE PRINCIPLE O F NATURAL JUSTICE IS DULY APPLIED. ACCORDINGLY, WE RECALL OUR ORDER DATED 27.02.2017 PASSED IN ITA NO.498/M/2015 AND THE REGIST RY IS DIRECTED TO FIX THE APPEAL IN DUE COURSE. 5. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 09.04.2018. SD/- SD/- (MAHAVIR SINGH) (RAJESH KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 09.04.2018. * KISHORE, SR. P.S. COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT (A) CONCERNED, MUMBAI THE DR CONCERNED BENCH //TRUE COPY// [ BY ORD ER DY/ ASSTT. REGISTRAR, ITAT, MUMBAI.