RAJAT R. PATEL, MUMBAI V. Deputy Commissioner OF INCOME TAX CENTRAL CIRCLE 26, MUMBAI

MA 264/MUM/2017

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 5573 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-11-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2008-2009
• Appeal Filed On: 25-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAM TIWARI
• Keywords: Reasonable cause

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL H BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH & SHRI B.R. BASKARAN (AM) M.A. NO. 264/MUM/2017 ARISING OUT OF I.T.A. NO. 3183 /MUM/ 2015 (ASSESSMENT YEAR 20 08 - 09 ) M.A. NO. 265/MUM/2017 ARISING OUT OF I.T.A. NO. 3184/MU M/2015 (ASSESSMENT YEAR 2009 - 10) M.A. NO. 266/MUM/2017 ARISING OUT OF I.T.A. NO. 3185/MUM/2015 (ASSESSMENT YEAR 2010 - 11) M.A. NO. 267/MUM/2017 ARISING OUT OF I.T.A. NO. 3186/MUM/2015 (ASSESSMENT YEAR 2011 - 12) MR. RAJAT R. PATEL 1004 - 05, QUANTUM PA RK OFF CARTER ROAD, KHAR DANDA, KHAR WEST MUMBAI - 400 052. PAN AAIPP5183F VS. DCIT, CC - 26 AAYAKAR BHAVAN M.K. ROAD NEW MARINE LINES MUMBAI - 400 020. ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY SHRI KIRIT SANGHAVI DEPARTMENT BY SHRI RAM TIWARI DATE OF H EARING 17 .11 . 201 7 DATE OF PRONOUNCEMENT 17 .11. 201 7 O R D E R P ER B.R. BASKARAN (AM): THE ASSESSEE HAS FILED THESE MISCELLANEOUS APPLICATIONS SEEKING RECALL OF COMMON ORDER DATED 7.12.2016 PASSED EX - PARTE FOR A.YS. 2008 - 09 TO 2011 - 12 AGAINST THE APPEALS FILED BY THE ASSESSEE FOR T H ESE YEARS. 2. LEARNED AR SUBMITTED THAT THE ASSESSEE SEEKS TO WITHDRAW THE MISCELLANEOUS APPLICATION NO. 267/MUM/2017 RELATING TO A.Y. 2011 - 12. IN VIEW OF THE SAME, THE SAID MISCELLANEOUS APPLICATION IS DISMISSED AS W ITHDRAWN. MR. RAJAT R. PATEL 2 3. LEARNED AR SUBMITTED THAT THE DATE OF HEARING OF THESE APPEALS WAS ORIGINALLY GIVEN AS 24.1.2017 AT THE TIME WHEN THE ASSESSEE FILED APPEALS FOR THE ABOVE SAID YEAR. SUBSEQUENTLY THE DATE OF HEARING WAS ADVANCED AND NOTICE OF HEARING SENT TO THE ASSESSEE WAS RETURNED BACK. LEARNED AR SUBMITTED THAT THE ASSESSEE HA D SINCE CHANGED ADDRESS AND HENCE HE COULD NOT RECEIVE NOTICE OF HEARING. HENCE THE ASSESSEE WAS NOT AWARE OF THE DATE OF HEARING AND HENCE HE COULD NOT MAKE ARRANGEMENTS FOR APPEARI NG BEFORE THE TRIBUNAL. IN THE ABSENCE OF REPRESENTATION FROM THE ASSESSEES SIDE, THE TRIBUNAL HAS PASSED THE ORDER EX - PARTE , WITHOUT PRESENCE OF THE ASSESSEE. HE SUBMITTED THAT THE RE WAS NO WILLFUL DEFAULT ON THE PART OF THE ASSESSEE AND ACCORDINGLY PR AYED THAT THE ASSESSEE SHOULD BE GIVEN AN OPPORTUNITY TO PRESENT HIS CASE BEFORE THE TRIBUNAL . A CCORDINGLY HE PRAYED THAT THE ORDER PERTAINING TO A.YS. 2008 - 09 TO 2010 - 11 BE RECALLED. 4. WE HEARD LEARNED DEPARTMENTAL REPRESENTATIVE AND PERUSED THE RE CORD. HAVING REGARD TO THE SUBMISSIONS MADE IN THE PETITION FILED BY THE ASSESSEE, WE ARE OF THE VIEW THAT THERE WAS REASONABLE CAUSE FOR THE ASSESSEE FOR NOT APPEARING BEFORE THE TRIBUNAL ON THE DATE OF HEARING. ACCORDINGLY, IN EXERCISE OF POWER VESTED ON THE TRIBUNAL UNDER RULE 24 OF THE APPELLATE TRIBUNAL RULES, WE RECALL THE ORDER PASSED IN ITA NO. 3183 TO 3185/MUM/2015 RELATING TO A.YS. 2008 - 09 TO 2010 - 11. 5. WE ALSO DIRECT THE REGISTRY TO POST THESE THREE A PPEALS FOR FINAL HEARING ON 14.12.2017. S INCE THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT IN PRESENCE OF BOTH THE PARTIES, THE REGISTRY MAY DESIST FROM ISSUING FORMAL NOTICE TO THE PARTIES. 6. IN THE RESULT, MISCELLANEOUS APPLICATION FILED FOR A.Y. 2008 - 09 TO 2010 - 11 ARE ALLOWED AND MI SCELLANEOUS APPLICATION FILED FOR A.Y. 2011 - 12 IS DISMISSED. MR. RAJAT R. PATEL 3 ORDER HAS BE EN PRONOUNCED IN THE COURT ON 17 . 11 . 201 7. SD/ - SD/ - (MAHAVIR SINGH) (B.R.BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED : 17 / 11 / 20 1 7 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. BY ORDER, //TRUE COPY// ( DY./ASSTT. REGISTRAR) PS ITAT, MUMBAI