AUTOGRAPH CARS (INDIA) PVT. LTD., MUMBAI V. DCIT- 14 (1)(1), MUMBAI

MA 274/MUM/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0573 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-02-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 04-11-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BRAJENDRA KUMAR
• Assessee Lawyers: RAJA B SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER MA NO. 274/MUM/2020 (ARISING OUT OF ITA NO. 5800/MUM/2018) (A.Y: 2011-12 ) AUTOGRAPH CARS (INDIA) PVT. LTD., MEHRA COMPOUND, ANDHERI KURLA ROAD, OPP. SAKI NAKA, TELEPHONE EXCHANGE, ANDHERI (EAST), MUMBAI - 400072 / VS. THE DCIT-14 (1)(1), ROOM NO. 481/2, 4 TH FLOOR, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI - 400072 ./ ./ PAN/GIR NO. : AAFCA0420J ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI RAJA B. SINGH, AR / RESPONDENT BY : SHRI BRAJENDRA KUMAR, DR / DATE OF HEARING 29/01/2021 / DATE OF PRONOUNCEMENT 03/02/2021 / O R D E R PER PAVAN KUMAR GADALE: THE ASSESSEE HAS FILED THE MISCELLANEOUS APPLICATION MA NO.274/MUM/2020 IN ITA NO.5800/MUM/2018 PASSED ON 29.01.2020 FOR RECALLING THE EX PARTE ORDER. 2. THE LD. AR SUBMITTED THAT THE APPEAL WAS FILED BY THE REVENUE AGAINST THE ORDER OF THE LD.CIT (A) BEFORE THE HONBLE TRIBUNAL. THE ASSESSEE HAS NOT RECEIVED MA NO. 274/MUM/2020 AUTOGRAPH CARS (INDIA) PVT. LTD. - 2 - THE COPY OF MEMORANDUM OF APPEAL OR NOTICE OF DATE OF HEARING. HENCE, THE ASSESSEE WAS NOT IN A POSITION TO APPEAR ON THE DATE OF HEARING NOR COULD APPOINT A LEGAL REPRESENTATIVE TO REPRESENT THE CASE BEFORE THE HONBLE TRIBUNAL. FURTHER, THE OLD ADDRESS OF THE ASSESSEE WAS MENTIONED IN THE TRIBUNAL ORDER. WHEREAS THE ASSESSEE HAS SHIFTED TO THE NEW ADDRESS AND INTIMATED THROUGH PROPER CHANNEL TO THE INCOME TAX DEPARTMENT ON 24.01.2017. THEREFORE, THE LD.AR PRAYED FOR ONE MORE OPPORTUNITY TO REPRESENT THE CASE WITH EVIDENCES. CONTRA THE LD. DR SUPPORTED THE ITAT ORDER. 3. WE HAVE HEARD THE RIVAL SUBMISSION AND PERUSED THE MATERIAL ON RECORD. PRIMA FACIE THE HONBLE TRIBUNAL HAS PASSED A EX-PARTE ORDER. WE CONSIDERING THE FACTS, CIRCUMSTANCES AND THE SUBMISSIONS OF THE LD.AR ARE OF THE OPINION THAT THE ASSESSEE SHOULD BE PROVIDED OPPORTUNITY OF HEARING. ACCORDINGLY, TO MEET THE ENDS OF JUSTICE, WE RECALL THE ORDER OF THE HONBLE TRIBUNAL AND DIRECT THE REGISTRY TO POST THE APPEAL IN REGULAR COURSE AND ISSUE NOTICE TO THE PARTIES. WE ORDER ACCORDINGLY. MA NO. 274/MUM/2020 AUTOGRAPH CARS (INDIA) PVT. LTD. - 3 - 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 03.02.2021. SD/- SD/- (SHAMIM YAHYA) (PAVAN KUMAR GADALE ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED 03.02.2021 AK, PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / THE CIT(A) 4. ( ) / CONCERNED CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE. / BY ORDER, //TRUE COPY// 1. / ( ASST. REGISTRAR) ITAT, MUMBAI 2. OTHER MEMBER ON WHICH THE