JATIN P. THAPPAR, MUMBAI V. INCOME TAX OFFICER WARD 15 (3) (2), MUMBAI

MA 259/MUM/2017

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 5695 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-01-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 19-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUMAN KUMAR LD
• Assessee Lawyers: M SUBRAMANIAM LD
• Keywords: Opportunity of being heard

Judgement Text

MA NO. 259/MUM/2017 ARISING OUT OF ITA NO.5086/MUM/2015 JATIN P.THAPAR ASSESSMENT YEAR 2009-10 - IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI , , BEFORE SHRI SAKTIJIT DEY, JM AND SHRI MANOJ KUMAR AGGARWAL, AM MISCELLANEOUS APPLICATION NO.259/MUM/2017 (ARISING OUT OF ITA NO.5086/MUM/2015) ( / ASSESSMENT YEAR: 2009-10) JATIN P . THAPAR B-10, EDEN GARDENS OPP. SHIVAJI CHOWK S.T.ROAD, DEONAR MUMBAI- 400 088 / VS. INCOME TAX OFFICER WARD-15(3)(2) MUMBAI ./ ./PAN/GIR NO. ADEPT-8156-H ( $ % /APPELLANT ) : ( &' % / RESPONDENT ) ASSESSEE BY : SHRI M.SUBRAMANIAM, LD. AR REVENUE BY : SHRI SUMAN KUMAR , LD. DR / DATE OF HEARING : 12/01/2018 / DATE OF PRONOUNCEMENT : 12/01/2018 / O R D E R PER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. BY WAY OF THIS MISCELLANEOUS APPLICATION, THE AS SESSEE SEEKS TO RECALL EX-PARTE [QUA THE ASSESSEE] ORDER OF THE TRIBUNAL ITA NO.5086/MUM/2015 DATED 04/11/2016. 2. THE LEARNED COUNSEL FOR ASSESSEE [AR], BY WAY OF THIS PETITION, PLEADED THAT THE AFORESAID APPEAL WAS ORIGINALLY FI XED FOR HEARING ON MA NO. 259/MUM/2017 ARISING OUT OF ITA NO.5086/MUM/2015 JATIN P.THAPAR ASSESSMENT YEAR 2009-10 2 18/07/2017 BUT IT WAS PRE-PONED TO 02/11/2016 AND NOTICE OF HEARING WAS RECEIVED BY ONE OF THE FAMILY MEMBERS, WHO INAD VERTENTLY OMITTED TO NOTE DOWN AND INFORM THE ASSESSEE WHICH PREVENTE D THE ASSESSEE TO MAKE EFFECTIVE REPRESENTATION THROUGH HIS COUNSEL T O CONTEST HIS CLAIM. IN SUPPORT, THE LD. AR HAS PLACED ON RECORD AN AFFI DAVIT DATED 15/05/2017 BY THE ASSESSEE AFFIRMING THE SAID CONTE NTION. PER CONTRA, LD. DEPARTMENTAL REPRESENTATIVE [DR] OPPOSED THE SA ME ON THE GROUND THAT THERE SHOULD BE AN END TO LITIGATION AND THE A SSESSEE COULD NOT BE ALLOWED TO WASTE THE PRECIOUS TIME OF THE COURTS. 3. AFTER DUE CONSIDERATION, THE BENCH FORMED AN OPI NION THAT KEEPING IN VIEW THE NATURE OF APPEAL AND IN THE INTEREST OF JUSTICE, THE ASSESSEE DESERVES ANOTHER OPPORTUNITY OF BEING HEARD IN THE MATTER, ALBEIT UPON PAYMENT OF COST OF RS.5,000/-. THEREFORE, THE ORDER OF THE TRIBUNAL DATED 04/11/2016 STANDS RECALLED SUBJECT TO PAYMENT OF CO ST OF RS.5,000/- BY THE ASSESSEE WHICH SHALL BE DEPOSITED ON OR BEFORE 31/01/2018 BY WAY OF DEPOSIT EITHER IN PRIME MINISTER NATIONAL RELIEF FUND (PMNRF) OR APPROPRIATE INCOME TAX CHALLAN UNDER THE HEAD OTHERS. THE PROOF OF THE DEPOSIT OF SAME SHALL BE SUBMITTED BY THE ASSES SEE IN DUE COURSE OF TIME AFTER WHICH THE REGISTRY IS DIRECTED TO PUT UP THE CASE IN REGULAR COURSE OF HEARING ON CONVENIENT DATES AFTER DUE NOT ICE. 4. RESULTANTLY, THE APPLICATION FILED BY ASSESSEE S TANDS ALLOWED IN TERMS OF OUR ABOVE ORDER. ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH JANUARY,2018. MA NO. 259/MUM/2017 ARISING OUT OF ITA NO.5086/MUM/2015 JATIN P.THAPAR ASSESSMENT YEAR 2009-10 3 SD/- SD/- (SAKTIJIT DEY) (MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 12.01.2018 SR.PS:- THIRUMALESH ! / COPY OF THE ORDER FORWARDED TO : 1. $ % / THE APPELLANT 2. &' % / THE RESPONDENT 3. ( $ ) / THE CIT(A) 4. / CIT CONCERNED 5. &/ , $ / , / DR, ITAT, MUMBAI 6. 01 / GUARD FILE / BY ORDER, / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI