VEGA JEWELLERY, MUMBAI V. ITO 19(3)(5), MUMBAI

MA 298/MUM/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 7557 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2009-2010
• Appeal Filed On: 26-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D G
• Assessee Lawyers: BHARAT P SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH F MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) MA NO. 298/MUM/2019 (ITA NO. 3794/MUM/2017) ASSESSMENT YEAR: 2009-10 M/S VEGA JEWELLERY, 101, SHREEJI DARSHAN, TATA ROAD, 1&2 OPERA HOUSE, MUMBAI- 400004 VS. INCOME TAX OFFICER- 19(3)(5). PAN NO. AAAFV2026M APPELLANT RESPONDENT ASSESSEE BY : MR. BHARAT P. SHAH, AR REVENUE BY : MR. D.G. PANSARI, DR DATE OF HEARING : 02/08/2019 DATE OF PRONOUNCEMENT : 28/10/2019 ORDER PER N.K. PRADHAN, AM BY MEANS OF THIS MISCELLANEOUS APPLICATION (MA), TH E APPLICANT SEEKS RECALL OF THE ORDER DATED 31.12.2018 PASSED BY THE ITAT F BENCH MUMBAI (ITA NO. 3794/MUM/2017) FOR THE ASSESSMENT YEAR (AY ) 2009-10. 2. THE LD. COUNSEL FOR THE APPLICANT SUBMITS THAT O N 01.09.2018, THE ASSESSEE HAD RECEIVED ACKNOWLEDGEMENT-CUM-NOTICE ST ATING APPEAL HAS BEEN FIXED FOR FIRST HEARING ON 13.06.2019. HOWEVER , THE ASSESSEE RECEIVED THE ORDER PRONOUNCED ON 31.12.2018 BY ITAT ON 02.04 .2019. AS PER THE SAID ORDER, THE CASE WAS FIXED FOR HEARING ON 26.09 .2018 AND 06.12.2018. THE LD. COUNSEL SUBMITS THAT THE APPELLANT NEVER RE CEIVED ANY NOTICE OF HEARING FOR ANY OF THE DATES FROM ITAT. IT IS ARGUE D BY HIM THAT THE ASSESSEE M/S VEGA JEWELLERY MA NO. 298/MUM/2019 2 MAY BE GIVEN AN OPPORTUNITY TO ARGUE ITS CASE ON TH E BASIS OF DOCUMENTS AVAILABLE ON RECORD SO THAT JUSTICE COULD BE RENDER ED. 3. ON THE OTHER HAND, THE LD. DEPARTMENTAL REPRESEN TATIVE (DR) SUBMITS THAT AS THERE WAS NON-COMPLIANCE BY THE ASS ESSEE ON THE DATE OF HEARING I.E. 26.09.2018 AND 06.12.2018 AND AS THE T RIBUNAL HAS PASSED THE ORDER ON MERITS, THE PRESENT MA BE DISMISSED AS THE RE IS NO MISTAKE APPARENT FROM RECORDS. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE RELEVANT MATERIALS ON RECORD. IT IS FOUND THAT THERE WAS GEN UINE DIFFICULTY ON THE PART OF THE ASSESSEE TO APPEAR BEFORE THE TRIBUNAL ON 26 .09.2018 AND 06.12.2018. PROBABLY, THERE WAS CONFUSION BECAUSE O N 01.09.2018, THE APPELLANT RECEIVED ACKNOWLEDGEMENT-CUM-NOTICE STATI NG THE APPEAL HAS BEEN FIXED FOR FIRST HEARING ON 13.06.2019. IN THE INTEREST OF JUSTICE, WE RECALL THE ORDER DA TED 31.12.2018 AND DIRECT THE REGISTRY TO FIX THE CASE FOR HEARING BEF ORE A REGULAR BENCH IN NORMAL COURSE AND INFORM BOTH THE PARTIES. 5. IN THE RESULT, THE MA IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 28.10.2019. SD/- SD/- (SAKTIJIT DEY) (N.K. PRADHAN) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI; DATED: 28/10/2019 S. SAMANTA, . P.S.(ON TOUR) M/S VEGA JEWELLERY MA NO. 298/MUM/2019 3 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// (ASSISTANT REGISTRAR) ITAT, MUMBAI