BHARAT T. MEHTA, MUMBAI V. ITO 19(1)(2), MUMBAI

MA 260/MUM/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7651 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 10-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SOMNUTH WAJALE CITLD
• Assessee Lawyers: RUTUJA PAWAR LD
• Keywords: Opportunity of being heard

Judgement Text

B IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM & SRI G. MANJUNUTHA, AM . / MA NO. 260 / MUM/ 201 9 ( ARISING IN ITA NO. 2810 /MUM/201 8 A.Y:20 09 - 10 ) BHARAT T. MEHTA 5A, 3 RD FLOOR, SEAGULL, BHULABHAI DESAI ROAD, HAJILALI, MUMBAI - 400 026. VS. I.T.O., 19(1)(2), 2 ND FLOOR, MATRU MANDIR, TARDEO ROAD, MUMBAI - 400 007. (APPLICANT) .. ( RESPONDENT) . / PAN NO. PAN: A HHPM 5375 L APP LICANT BY : MS. RUTUJA PAWAR, LD .AR RESPONDENT BY : SHRI SOMNUTH WAJALE, CIT/ LD.SR. DR / DATE OF HEARING: 19.07.2019 / DATE OF PRONOUNCEMENT : 19.07.2019 AADOSA / O R D E R , / PER MAHAVIR SINGH, JM : BY WAY OF THIS MISC . APPLICATION, , THE ASSESSEE HAS SOUGHT TO REC ALL THE O RDER DATED 19 - 12 - 2018 PASSED BY THIS TRIBUNAL IN ITA NO. 2810/MUM/2018 FOR THE A.Y 2009 - 10. 2. AT THE OUTSET, THE LD. LD. COUNSEL FOR THE ASSESSEE STATED THAT THE ORDER PASSED BY THE TRIBUNA L IS EX PARTE, AND WITHOUT PROVIDING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ORDER DATED 19 - 12 - 2018 WHEREAS THE ASSESSEE COULD NOT REPRESENT THE APPEAL AS NOTICE OF HEARING WAS NOT RECEIVED BY HIM. WE NOTED THE ORDER OF 2 MA NO. 260 /MUM/201 9 THE TRIBUNAL IS EX PAR TE AND THERE IS NO PROOF OF SERVICE OF NOTICE RECEIVED BY THE ASSESSEE. HENCE, WE RECALL THE ORDER DATED 19 - 12 - 2018 AND FIX THE APPEAL FOR FRESH HEARING ON 05 - 08 - 2019. THE REGISTRY IS DIRECTED TO FIX THE APPEAL ON 05 - 08 - 2019. SINCE THE DATE (05 - 08 - 2019) WAS ANNOUNCED IN THE OPEN COURT, NO NOTICES WILL BE SERVED TO BOTH THE SIDES. 3 . IN THE RESULT, THE MISC. APPLICATION FILED BY THE ASSESSEE IS ALLOWED . ORDER PRONOUNCED IN THE OPEN COURT ON 19 - 07 - 2019 SD/ - SD/ - ( G. MANJUNUTHA ) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI , DATED 19 - 07 - 2019. *PP/SPS / COPY OF THE ORDER FORWARDED TO : 1. THE APP LICANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE. / BY ORDER, //TRUE COPY// //TRUE COPY// / (ASSTT. REGISTRAR) , / ITAT, MUMBAI