SHRI DINESHKUMAR C. DOSHI, MUMBAI V. INCOME TAX OFFICER 19(1)(4), MUMBAI

MA 253/MUM/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7639 (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: 2010-2011
• 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. 253 AND 254 /MUM./2019 ( ARISING OUT OF ITA NO. 1729 AND 1730 / MUM . /201 8) ( ASSESSMENT YEAR : 20 10 11 ) SHRI DINESHKUMAR C. DOSHI PROP. JAGRUTI METAL INDUSTRIES OFFICE NO.305, 3 RD FLOOR 13/12, VIRCHAND UMERSHWAY B 3 RD PANJRAPLE LANE C.P. TANK, MUMBAI 400 004 PAN AHMPD4114D . APPELLANT V/S INCOME TAX OFFICER WARD 19( 1 )( 4 ), 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 FILING TH ESE APPLICATION S , THE ASSESSEE SEEKS RECAL L OF THE EX PARTE ORDER DATED 11 TH OCTOBER 2018, PASSED IN ITA NO S.1 7 29 AND 1730 /MUM./2018. EXPLAINING THE REASON FOR NON APPEARANCE ON THE DATE OF HEARING OF APPEAL S , 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 TR IBUNAL. HE 2 SHRI DINESHKUMAR C. DOSHI SUBMITTED , BY THE TIME, HE FINISHED HIS ARGUMENTS BEFORE THE OTHER BENCH AND CAME BACK TO ARGUE THE PRESENT APPEAL S , THEY WERE ALREADY 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 S BE HEARD ON MERIT AGAIN AFTER CONSIDERING THE SUBMISSIONS OF THE ASSESSEE. 2 . THE LEARNED DEPARTMENTAL REPRESENTATIVE DID NOT OPPOSE THE REQUEST OF THE ASSESSEE TO RECALL THE EX PARTE ORDER. 3 . WE HAVE CONSI DERED 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 1 1 TH OCTOBER 2018. S INCE , ON THE SAID DATE NO ONE APPEARED FOR THE ASSESSEE WHEN THE APPEAL S WERE CALLED FOR HEARING, THE BENCH PROCEEDED TO DECIDE THE APPEAL S EX PARTE. AFTER CONSIDERING THE SUBMISSIONS OF THE LEARNED AUTHORISED REPRESENTATIVE THAT WHEN THE APPEAL S WERE CALLED FOR HEARING, HE WAS BUSY IN ANOTHER BENCH AND ALSO TAKING NOTE OF THE FACT THAT THE ASSESSEE HAS NOT TAKEN MANY ADJOURNMENTS AND THE APPEAL S WERE DISPOSED OF ON THE FIRST DATE OF HEARING ITSELF, I AM INCLINED TO RECALL THE ORDER DATED 1 1 TH OCTOBER 2018, AND RESTORE THE APPEAL S TO THEIR ORIGINAL POSITION. THE REGISTRY IS DIRECTED TO FIX THE APPEAL S FOR HEARING BEFORE THE ASSIGNED BENCH IN DUE COURSE. NOTICE OF HEARING INTIMATING FRESH DATE SHOULD BE ISSUED TO BOTH THE PARTIES. 3 SHRI DINESHKUMAR C. DOSHI 4 . IN THE RESULT, MISC. APPLICATION IS ALLOWED. ORDER PRONOUN CED 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