SMT.MANJU MAHENDRA GOYAL, MUMBAI V. INCOME TAX OFFICER 19(2)(3), MUMBAI

MA 300/MUM/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7392 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-07-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 30-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D G PANSARI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY , JUDICIAL MEMBER M.A. NO. 300 /MUM./2019 ( ARISING OUT OF ITA NO. 994 / MUM . /201 8) ( ASSESSMENT YEAR : 20 12 13 ) SMT. MANJU MAHENDRA GOYAL A/802, SURYA APARTMENTS 53, BHULABHAI DESAI ROAD MUMBAI 400 025 PA N AAFPG2990N . APPELLANT V/S INCOME TAX OFFICER WARD 19(2)(3), MUMBAI . RESPONDENT ASSESS EE BY: SHRI RAJIV KHANDELWAL REVENUE BY : SHRI D.G. PANSARI DATE OF HEARING 28 .0 6 .2019 DATE OF ORDER 17.07.2019 O R D E R PER SAKTIJIT DEY. J.M. BY THIS APPLICATION, THE ASSESSEE SEEKS RECALL OF THE ORDER DATED 8 TH OCTOBER 2018, PASSED IN ITA NO.994/MUM./2018. 2 . E XPLAINING THE REASON FOR NON APPEARANCE, THE LEARNED AUTHORISED REPRESENTATIVE SUBMITTED , WHEN THE APPEAL WAS CALLED FOR HEARING ON 8 TH OCTOBER 2018, HE WAS BUSY IN ARGUING A CASE BEFORE ANOTHER BENCH OF THE TRIBUNAL. THEREFORE, HE COULD NOT REMAIN PRESENT TO ARGUE THE APPEAL. THUS, IN HIS ABSENCE, THE APPEAL WAS DECIDED EX 2 SMT. MANJU MAHENDRA GOYAL PARTE. HE SUBMITTED , EX PARTE ORDER MAY BE RECALLED AND THE APPEAL MAY BE HEARD AGAIN AND DECIDED ON MERIT AFTER HEARING THE ASSESSEE. 3 . THE LEARNED DEPARTMENTAL REPRESENTATIVE STRONGLY OPPOSING RECALL OF THE APPEAL ORDER SUBMITTED , THE ASSESSEE HAS SOUGHT REPEATED ADJOURNMEN TS IN THE MATTER. STILL IT DID NOT APPEAR WHEN THE APPEAL WAS CALLED FOR HEARING. THEREFORE, HE SUBMITTED , THE APPEAL ORDER SHOULD NOT BE RECALLED. 4 . HAVING CONSIDERED THE RIVAL SUBMISSIONS AND ON A PERUSAL OF THE MATERIAL ON RECORD, IT IS SEEN THAT THE APP EAL WAS FIXED FOR HEARING FOR THE FIRST TIME ON 8 TH MAY 2018. FROM 8 TH MAY 2018, TILL THE DATE OF HEARING OF THE APPEAL ON 8 TH OCTOBER 2018, THE ASSESSEE HAS SOUGHT NINE ADJOURNMENTS ON SOME PLEA OR THE OTHER AND EACH TIME THE BENCH ADJOURNED THE HEARING O F APPEAL ACCEPTING THE REQUEST OF THE ASSESSEE. IN FACT, WHILE GRANTING ADJOURNMENT TO THE ASSESSEE ON 13 TH AUGUST 2018, THE BENCH HAS MADE IT CLEAR THAT IT WAS THE LAST OPPORTUNITY GIVEN TO THE ASSESSEE TO ARGUE THE CASE, HOWEVER, STILL THE ASSESSEE CONTI NUED TO SEEK ADJOURNMENTS. WHEN ULTIMATELY THE APPEAL WAS FIXED FOR HEARING ON 8 TH OCTOBER 2018, AFTER INTIMATING BOTH THE PARTIES, NO ONE APPEARED ON BEHALF OF THE ASSESSEE TO REPRESENT THE CASE. THEREFORE , THE BENCH PROCEEDED TO HEAR AND DISPO SE OF ASSES SEES APPEAL EX PARTE AFTER HEARING THE LEARNED DEPARTMENTAL REPRESENTATIVE AND ON THE BASIS OF MATERIAL ON RECORD. IN SUCH 3 SMT. MANJU MAHENDRA GOYAL CIRCUMSTANCES, THE PLEA OF THE LEARNED AUTHORISED REPRESENTATIVE TH AT HE WAS BUSY IN ANOTHER BENCH AND HENCE HE COULD NOT APPEAR TO REPRESENT THE CASE DOES NOT APPEAR TO BE SATISFACTORY. WHEN THE APPEAL IS ADJOURNED REPEATEDLY, IT WAS THE DUTY OF THE ASSESSEES COUNSEL TO APPEAR FOR HEARING OF THE APPEAL ON PRIORITY BASIS. MOREOVER, ON A CAREFUL PERUSAL OF THE APPEAL ORDER, I AM OF THE VIEW THAT THE BENCH HAS DECIDED THE ISSUE ON MERIT AFTER CONSIDERING ALL THE FACT UAL AND LEGAL ASPECT S. IN FACT, WHILE DECIDING THE APPEAL THE BENCH HAS GRANTED PARTIAL RELIEF TO THE ASSESSEE. IN THE AFORESAID FACTS AND CIRCUMSTANCES OF THE CASE, I AM OF THE VIEW THAT IN ABS ENCE OF ANY SATISFACTORY REASON PUT FORWARD BY THE ASSESSEE TO EXPLAIN THE NON APPEARANCE, THE POWER CONFERRED UNDER RULE 24 OF THE INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963, IS NOT REQUIRED TO BE EXERCISED. THEREFORE, I DO NOT FIND A NY REASON TO RECALL THE APPEAL ORDER DATED 8 TH OCTOBER 2018, PASSED IN ITA NO.994/MUM./2018. 5 . IN THE RESULT, MISC. APPLICATION IS DISMISSED. ORDER PRONOUNCED IN THE OPEN C OURT ON 17.07.2019 SD/ - SAKTIJIT DEY JUDICIAL MEMBER MUMBAI, DATED: 17.07.2019 4 SMT. MANJU MAHENDRA GOYAL COPY OF THE ORDER FORWARDED TO : ( 1 ) THE ASSESSEE; ( 2 ) THE REVENUE; ( 3 ) THE CIT(A); ( 4 ) THE CIT, MUMBAI CITY CONCERNED; ( 5 ) THE DR, ITAT, MUMBAI; ( 6 ) GUARD FILE . TRUE COPY BY ORDER PRADEEP J. CHOWDHURY SR. PRIVATE SECRETARY ASSISTANT REGISTRAR ITAT, MUMBAI