SHRI LALIT N. SHAH, MUMBAI V. INCOME TAX OFFICER 19(2)(1), MUMBAI

MA 252/MUM/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7638 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 09-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D G

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY , JUDICIAL MEMBER M.A. NO. 2 52 /MUM./2019 ( ARISING OUT OF ITA NO. 1397 / MUM . /201 8) ( ASSESSMENT YEAR : 20 11 12 ) SHRI LALIT N. SHAH PROP. M/S. SHAH IMPEX 82/84, KIKA STREET 2 ND FLOOR, GULALWADI MUMBAI 400 004 PAN AABCH7508Q . APPELLANT V/S INCOME TAX OFFICER WARD 19(2)(1), MUMBAI . RESPONDENT ASSESS EE BY : SHRI RAJIV KHANDELWAL REVENUE BY : SHRI D.G. PANSARI DATE OF HEARING 28 .0 6 .2019 DATE OF ORDER 17.07.2019 O R D E R PER SAKTIJIT DEY. J.M. BY THIS APPLICATION, THE ASSESSEE SEEKS RECALL OF THE EX PARTE ORDER DATED 18 TH OCTOBER 2018, PASSED IN ITA NO.1397/MUM./2018. 2 . EXPLAINING THE REASON FOR NON APPEARANCE ON THE DATE OF HEARING OF APPEAL, THE LEARNED AUTHORISED REPRESENTATIVE SUBMITTED , WHEN THE APPEAL WAS CALLED FOR HEARING ON 11 TH OCTOBER 2018, HE WAS APPEARING BEFORE ANOTHER BENCH OF THE TRIBUNAL. HE SUBMITTED , BY THE TIME HE 2 SHRI LALIT N. SHAH FINISHED HIS ARGUMENTS BEFORE THE OTHER BENCH AND CAME BACK TO ARGUE THE PRESENT APPEAL, IT HAS ALREADY BEEN HEARD EX PARTE. THUS, HE SUBMITTED , THE ASSESSEE SHOULD NOT SUFFER DUE TO NON APPEARANCE BY THE COUNSEL. HENCE, THE EX PARTE ORDER SHOULD BE RECALLED AND APPEAL BE HEARD ON MERIT AGAIN AFTER CONSIDERIN G THE SUBMISSIONS OF THE ASSESSEE. 3 . THE LEARNED DEPARTMENTAL REPRESENTATIVE DID NOT OPPOSE THE REQUEST OF THE ASSESSEE TO RECALL THE EX PARTE ORDER. 4 . WE HAVE CONSIDERED RIVAL SUBMISSIONS AND PE RUSED THE MATERIAL ON RECORD. ON A PERUSAL OF THE MATERIAL ON RECORD, IT IS SEEN THAT FOR THE FIRST TIME THE APPEAL WAS FIXED FOR HEARING ON 10 TH OCTOBER 2018, AND ON THE SAID DATE, AT THE REQUEST OF THE ASSESSEE, HEARING OF THE APPEAL WAS ADJOURNED TO 11 TH OCTOBER 2018. HOWEVER, ON 11 TH OCTOBER 2018, SINCE NO ONE AP PEARED FOR THE ASSESSEE WHEN THE APPEAL WAS CALLED FOR HEARING, THE BENCH PROCEEDED TO DECIDE THE APPEAL EX PARTE. AFTER CONSIDERING THE SUBMISSIONS OF THE LEARNED AUTHORISED REPRESENTATIVE THAT WHEN THE APPEAL WAS CALLED FOR HEARING, HE WAS BUSY IN ANOTHE R BENCH AND ALSO TAKING NOTE OF THE FACT THAT THE ASSESSEE HAS NOT TAKEN MANY ADJOURNMENTS AND THE APPEAL WAS DISPOSED OF ON THE SECOND DATE OF HEARING ITSELF, I AM INCLINED TO RECALL THE ORDER DATED 18 TH OCTOBER 2018, AND RESTORE THE APPEAL TO ITS ORIGINA L POSITION. THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING 3 SHRI LALIT N. SHAH BEFORE THE ASSIGNED BENCH IN DUE COURSE. NOTICE OF HEARING INTIMATING FRESH DATE SHOULD BE ISSUED TO BOTH THE PARTIES. 5 . IN THE RESULT, MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN C OURT ON 17.07.2019 SD/ - SAKTIJIT DEY JUDICIAL MEMBER MUMBAI, DATED: 17.07.2019 COPY OF THE ORDER FORWARDED TO : ( 1 ) THE ASSESSEE; ( 2 ) THE REVENUE; ( 3 ) THE CIT(A); ( 4 ) THE CIT, MUMBAI CITY CONCERNED; ( 5 ) THE DR, ITAT, MUMBAI; ( 6 ) GUARD FILE . TRUE COPY BY ORDER PRADEEP J. CHOWDHURY SR. PRIVATE SECRETARY ASSISTANT REGISTRAR ITAT, MUMBAI