MEHRAJ R MERCHANT, MUMBAI V. ITO WD 19(3)(3), MUMBAI

MA 280/MUM/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2664 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2004-2005
• Appeal Filed On: 22-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHI RAMA KARTIKEYANLD
• Assessee Lawyers: NEEL KHANDELWAL LD
• Keywords: Principle of natural justice; Reasonable cause

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI , , BEFORE HONBLE SHRI MAHAVIR SINGH, JM AND HONBLE SHRI MANOJ KUMAR AGGARWAL, AM MISCELLANEOUS APPLICATION NO.280/MUM/2019 [ARISING OUT OF I.T.A. NO.1875/MUM/2013] ( / ASSESSMENT YEAR: 2004-05) MEHRAJ R. ME R CHANT 171-A, WINDERMERE 43, AMIR VILLA 3 RD FLOOR, PALI MALA ROAD BANDRA(W), MUMBAI-400 050 / VS. I TO , WARD - 19(3)(3) PIRAMAL CHAMBERS, PAREL MUMBAI-400 012 ./ ./PAN/GIR NO. AAGPM-7641-H ( ! /APPELLANT ) : ( '#! / RESPONDENT ) A SSESSEE BY : SHRI NEEL KHANDELWAL LD. AR REVENUE BY : SHRI ABHI RAMA KARTIKEYAN- LD. DR / DATE OF HEARING : 14/06/2019 / DATE OF PRONOUNCEMENT : 14/06/2019 / O R D E R PER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1.BY WAY OF THIS APPLICATION, THE ASSESSEE SEEKS RE CALL OF EX-PARTE ORDER OF THE TRIBUNAL PASSED ON 02/11/2018 FOR ASSE SSMENT YEAR 2004-05. 2 2. DRAWING OUR ATTENTION TO THE APPLICATION, LD. AU THORIZED REPRESENTATIVE FOR ASSESSEE [AR], SHRI NEEL KHANDEL WAL, MADE A CASE TO SUBMIT THAT ON THE DAY OF HEARING OF THIS A PPEAL, HE WAS BUSY WITH HEARING OF ANOTHER APPEAL BEFORE C BENCH WHI CH RESULTED INTO THIS APPEAL BEING HEARD EX-PARTE. OUR ATTENTION IS DRAWN TO THE FACT THAT THE COST OF RS.5,000/- AS IMPOSED EARLIER WAS ALREADY BEEN PAID BY THE ASSESSEE ON 27/02/2017. THE LD. DR OPPOSED T HE SAME ON THE GROUND THAT THE ASSESSEE REMAINED NEGLIGENT IN ATTE NDING THE HEARING. 3. UPON CAREFUL CONSIDERATION AND KEEPING IN VIEW T HE PRINCIPLE OF NATURAL JUSTICE, THE BENCH FORMED AN OPINION THAT T HE ASSESSEE MADE OUT A CASE OF REASONABLE CAUSE WITHIN THE MEANING O F RULE 24 OF APPELLATE TRIBUNAL RULES AND THEREFORE, EX-PARTE ORDER DESERVE TO BE RECALLED. WE ORDER SO. 4. THE REGISTRY IS DIRECTED TO FIX THE APPEAL BEFOR E REGULAR BENCH IN REGULAR COURSE AFTER DUE INTIMATION OF NEW DATE OF HEARING TO RESPECTIVE SIDES. 5. RESULTANTLY, THE APPLICATION STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 14 TH JUNE, 2019. SD/- SD/- (MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 14/06/2019 3 !'#! / COPY OF THE ORDER FORWARDED TO : 1. ! / THE APPELLANT 2. '#! / THE RESPONDENT 3. * ( ) / THE CIT(A) 4. * / CIT CONCERNED 5. +, '%- , - , / DR, ITAT, MUMBAI 6. ,./0 / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI