CHANDANI GEMS P. LD, V. ITO 5(1)(3),

MA 294/MUM/2016

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 8174 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 3 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 01-09-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABDUL HAKEEMDR
• Assessee Lawyers: M SUBRAMANIAN

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES C, MUMBAI , , , BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER M.A. NO.294/MUM/2016 (ARISING OUT OF ITA NO.7323/MUM/2012) ASSESSMENT YEAR-2006-07 M/S CHANDANI GEMS PVT. LTD. 210, ROOPRAJ BUILDING, 497, S.V. P. ROAD, MUMBAI-400098 / VS. ITO - 5(1)(3), MUMBAI PAN NO. AACCC 7539D ( / ASSESSEE) ( / REVENUE) / ASSESSEE BY SHRI M. SUBRAMANIAN / REVENUE BY SHRI ABDUL HAKEEM-DR ! / DATE OF HEARING : 28/12/2018 ! / DATE OF ORDER: 28/12/2018 M.A. NO.294/MUM/2016 (ARISING OUT OF ITA NO.7323/MUM/2012) M/S CHANDANI GEMS PVT. LTD. 2 / O R D E R PER JOGINDER SINGH (VICE PRESIDENT) BY WAY OF THIS MISCELLANEOUS APPLICATION UNDER SECTION 254(2) OF THE INCOME TAX ACT, 1961 (HEREINA FTER THE ACT), THE ASSESSEE SEEKS RECALLING AN ORDER DAT ED 31/05/2016, WHICH WAS NOT DECIDED ON MERIT. 2. DURING HEARING, THE LD. COUNSEL FOR THE ASSESSEE, SHRI M. SUBRAMANINA, FAIRLY AGREED THAT T HOUGH THERE IS A MISTAKE ON THE PART OF THE ASSESSEE IN N OT APPEARING ON THE APPOINTED DATES STILL A LENIENT VI EW IS REQUIRED AS THE ASSESSEE HAS ALREADY PAID RS.5000/- , IMPOSED AS A COST, UPON THE ASSESSEE TO BE DEPOSITE D IN THE PRIME MINISTER RELIEF FUND, THEREFORE, THE ORDE R MAY BE RECALLED. ON THE OTHER HAND, THE LD. DR, SHRI A BDUL HAKEEM, CONTENDED THAT ADMITTEDLY, THE ORDER HAS NO T BEEN DECIDED ON MERIT BUT STILL THE ASSESSEE HAD BE EN VERY CASUAL IN ITS APPROACH AND DID NOT APPEAR ON T HE APPOINTED DATES AND EVEN DID NOT APPEAR BEFORE THE LD. COMMISSIONER OF INCOME TAX (APPEALS). M.A. NO.294/MUM/2016 (ARISING OUT OF ITA NO.7323/MUM/2012) M/S CHANDANI GEMS PVT. LTD. 3 2. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. SO FAR AS , FACT IS CONCERNED, THESE ARE ON RECORD. ADMITTEDLY, ON THE APPOINTED DATES, THE ASSESSEE DID NOT APPEAR AND TH E BENCH WAS CONSTRAINED TO PASS AN ORDER. AT THE SAME TIME, THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR NON- PROSECUTION, THEREFORE, FOLLOWING THE DECISION FROM HON'BLE JURISDICTIONAL HIGH COURT IN BHARAT PETROLE UM CORPORATION LTD. VS ITAT (2013) 359 ITR 371 (BOM.) AND FURTHER SINCE THE ASSESSEE HAS ALREADY DEPOSITED RS.5000/-, IMPOSED AS A COST, THEREFORE, WE DEEM IT APPROPRIATE TO RECALL THE ORDER OF THE TRIBUNAL DAT ED 31/05/2016. THE REGISTRY IS DIRECTED TO FIX THE APP EAL OF THE ASSESSEE FOR FRESH HEARING FOR 12/03/2019. IT W AS MADE CLEAR THAT NO FURTHER ADJOURNMENT SHALL BE GRA NTED TO THE ASSESSEE. SINCE, THE DATE WAS PRONOUNCED IN THE OPEN COURT, NO SEPARATE NOTICE OF HEARING SHALL BE ISSUED TO THE ASSESSEE. THIS MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. M.A. NO.294/MUM/2016 (ARISING OUT OF ITA NO.7323/MUM/2012) M/S CHANDANI GEMS PVT. LTD. 4 FINALLY, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. THIS ORDER WAS PRONOUNCED IN THE OPEN IN THE PRESENCE OF LD. REPRESENTATIVES FROM BOTH SIDES AT THE CONCLUSION OF THE HEARING ON 28/12/2018. SD/- SD/- (SHAMIM YAHYA) (JOGINDER SINGH) '# / ACCOUNTANT MEMBER / VICE PRESIDENT MUMBAI; $ DATED : 28/12/2018 F{X~{T? P.S/. .. $%&'()(*& / COPY OF THE ORDER FORWARDED TO : 1. & '( / THE APPELLANT (RESPECTIVE ASSESSEE) 2. )*'( / THE RESPONDENT. 3. + + , ( & ) / THE CIT, MUMBAI. 4. + + , / CIT(A)- , MUMBAI, 5. /01 )2 , + & ! &23 , / DR, ITAT, MUMBAI 6. 14 5 / GUARD FILE. / BY ORDER, / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI