USHA CHANDRESH SHAH, MUMBAI V. INCOME TAX OFFICER 19(1)(2), MUMBAI

MA 260/MUM/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6093 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-01-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 23-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M C OMI NINGSHEN
• Assessee Lawyers: H K CHHEDA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH B , MUMBAI BEFORE SHRI MAHAVIR SINGH , JUDICIAL MEMBER AND SHRI RAJESH KUMAR , ACCOUNTANT MEMBER M A NO. 260 /MUM/201 7 ( ARISING OUT OF ITA NO. 2970 / MUM /201 5 ) : (A.Y : 20 06 - 07 ) SMT. USHA CHANDRESH SHAH 52, LAXMI NIWAS CO - OP. HOUSING SOCIETY, FLAT NO. 15, 3 RD FLOOR, 9 TH ROAD, KHAR (W), MUMBAI 52. PAN : AURPS1402K (APPLICANT) VS. ITO - 19(1)(2), MUMBAI (RESPONDENT) APPLICANT BY : SHRI H.K. CHHEDA RESPONDENT BY : SHRI M.C. OMI NINGSHEN DATE OF HEARING : 12 / 01 /201 8 DATE OF PRONOUNCEMENT : 16 / 01 /201 8 O R D E R PER RAJESH KUMAR , AM : BY WAY OF THIS MISCELLANEOUS APPLICATION ARISING OUT OF ORDER PASSED IN ITA NO. 2970/MUM/2015 (ASSESSMENT YEAR 2006 - 07), ASSESSEE SEEKS RESTORATION OF THE EX PARTE ORDER PASSED IN THIS CASE. 2. THE LEARNED REPRESENTATIVE FOR THE ASSESSEE SUBMITTED BEFORE THE BENCH THAT THE ASSESSEE HAS NOT RECEIVED ANY NOTICE QUA THE DATE OF HEARING BY THE TRIBUNAL AND, THEREFORE, COULD NOT APPEAR ON THE DATE APPOINTED FOR HEARING BEFORE THE BENCH AND THUS THE CASE WENT UNATTENDED AND ULTIMATELY THE ASSESSEE RECEIVED THE EX PARTE ORDER DATED 27. 0 1.2017 IN THE ABOVE 2 MA NO. 260/MUM/2017 SMT. USHA CHANDRESH SHAH APPEAL ON 0 5. 0 4.2017. THE LEARNED REPRESENTATIVE OF THE ASSESSEE ALSO FILED A COPY OF THE AFFIDAVIT OF THE ASSESSEE DATED 19. 0 5.2017 AFFIRMING ALL THESE FACTS ON OATH. FINALLY, THE LEARNED REPRESENTATIVE REQUESTED THE BENCH THAT SINCE THE CASE HAS BEEN DECIDED EX PARTE WITHOUT HEARING THE ASSESSEE, IT WOULD BE IN THE INTEREST OF JUSTICE AND FAIR PLAY TO RECALL THE SAI D ORDER AND DECIDE THE ISSUE ON MERITS AFTER HEARING THE ASSESSEE. 3. THE LD. DR FAIRLY AGREED TO THE ARGUMENT OF THE LEARNED REPRESENTATIVE FOR THE ASSESSEE AND DID NOT OBJECT FOR RECALLING OF THE EX PARTE ORDER OF THE TRIBUNAL. 4. WE HAVE HEARD THE R IVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. WE FIND THAT THE APPEAL IN ITA NO. 2970/MUM/2015 (ASSESSMENT YEAR 2006 - 07) HAS BEEN DECIDED EX PARTE DUE TO NON - APPEARANCE OF THE ASSESSEE, WHICH APPARENTLY APPEARS TO BE DUE TO NON - SERVICE OF NOTICE ON THE ASSESSEE. CONSIDERING THE FACTS IN TOTALITY, WE ARE OF THE CONSIDERED VIEW THAT THE ENDS OF JUSTICE WOULD BE MET IF THE ORDER PASSED IN THE SAID APPEAL IS RECALLED AND DECIDED ON MERITS AFTER HEARING BOTH THE PARTIES. ACCORDINGLY, WE RECALL THE EX P ARTE ORDER DATED 27.01.2017 AND THE MISCELLANEOUS APPLICATION IS ALLOWED. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 1 6 T H JANUARY, 2018. SD/ - SD/ - ( MAHAVIR SINGH ) JUDICIAL MEMBER ( RAJESH KUMAR ) ACCOUNTANT MEMBER MUMBAI, DATE : 1 6 T H JANUARY, 201 8 *SSL* 3 MA NO. 260/MUM/2017 SMT. USHA CHANDRESH SHAH COPY TO : 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT(A) CONCERNED 4) THE CIT CONCERNED 5) THE D.R, B BENCH, MUMBAI 6) GUARD FILE BY ORDER DY./ASSTT. REGISTRAR I.T.A.T, MUMBAI