MANGATRAM ARORA FINANCE LTD, V. ACIT CEN CIR 43,

MA 309/MUM/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9500 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 5 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-11-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Assessment Year: misc
• Appeal Filed On: 30-05-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMARD EEP
• Assessee Lawyers: M SUBRAMANIAN
• Keywords: Principle of natural justice

Judgement Text

MA NO.309 OF 2011 MANGATRAM ARORA FINANCE LTD MUMBA I PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL 'I' BENCH, MUMBAI BEFORE SHRI B.R. MITTAL, JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER M.A. NO.309/MUM/2011 (ARISING OUT OF IT(SS) NO.148/MUM/2006) (BLOCK PERIOD: 1.4.1990 TO 07-02-2001) MANGATRAM ARORA FINANCE LTD, 04 SHIV DARSHAN, SAROJINI ROAD, SANTACRUZ WEST MUMBAI 400054 PAN: AAACM 5684 P VS. ACIT CENTRAL CIRCLE 43, ROOM NO.653, 6 TH FLOOR, AAYAKAR BHAVAN, MK ROAD MUMBAI 400020 (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI M. SUBRAMANIAN, DEPARTMENT BY: SHRI AMARDEEP, DR DATE OF HEARING: 09/11/2012 DATE OF PRONOUNCEMENT: 23/11/2012 O R D E R PER B. RAMAKOTAIAH, A.M. THIS MISCELLANEOUS APPLICATION IS ARISING OUT OF I T(SS) NO.148/MUM/2006. THE ORDER IN THE ABOVE APPEAL ALON G WITH THE REVENUE APPEAL IN IT(SS) NO.167/MUM/2006 WAS POSTED ON 15.10.2008 AND AS NONE APPEARED ON BEHALF OF ASSESS EE, THE APPEAL WAS DECIDED EX-PARTE ON MERITS. ASSESSEE HAS PREFERRED THE PRESENT M.A REQUESTING FOR RECALL OF THE ORDER INVOKING RUL E 24. 2. ASSESSEE FILED AFFIDAVIT EXPLAINING THE REASONS FOR NON APPEARANCE ON 15.10.2008 AS THEY HAVE WRONGLY NOTED DOWN THE DATE AS 16.10.2008 AND ALSO DUE TO ILL HEALTH OF MR . MANGATRAM ARORA, DIRECTOR OF THE COMPANY WHICH CAUSED DELAY I N FILING THE M.A AFTER THEY CAME TO KNOW THAT THE CASE WAS HEARD EX- PARTE ON 15.10.2008. THE DIRECTOR ALSO FILED AN AFFIDAVIT EX PLAINING THE REASONS AND ALSO STATING THAT THEY HAVE NOT APPROAC HED THE HON'BLE HIGH COURT IN APPEAL AND AS ASSESSEES APPLICATION IS WELL WITHIN THE TIME, THE ORDER MAY PLEASE BE RECALLED. MA NO.309 OF 2011 MANGATRAM ARORA FINANCE LTD MUMBA I PAGE 2 OF 2 3. THE LEARNED COUNSEL IN THE COURSE OF THE ARGUMENTS ALSO PLACED ON RECORD THE ORDER OF THE HIGH COURT OF JUD ICATURE AT BOMBAY IN THE CASE OF EXECUTORS OF THE ESTATE OF KE SHAVDEV R. GANERIWALA, MUMBAI VS. INCOME TAX OFFICER IN ITA NO 1472 OF 2007 DATED 15.07.2008 TO SUBMIT THAT WHEN THE ISSUE IS O NE OF THE VIOLATION OF PRINCIPLES OF NATURAL JUSTICE, THE ITA T CAN RECALL ITS ORDER. 4. AFTER HEARING THE LEARNED COUNSEL AND THE LEARNED D R, WE ARE SATISFIED THAT THERE IS SUFFICIENT CAUSE FOR NON AP PEARANCE WHEN THE APPEAL WAS CALLED ON FOR HEARING ON 15-10-08. WE HE REBY SET ASIDE THE EX-PARTE ORDER AND RESTORE THE APPEAL FOR FRESH HEARING. TH E CASE IS FIXED FOR HEARING ON 19.02.2013 AND BOTH THE PAR TIES WERE INFORMED IN THE OPEN COURT. THEREFORE, ISSUANCE OF SEPARATE NOTICE IS DISPENSED WITH. 5. APPEAL IN IT(SS)NO.148/MUM/2006 IS RECALLED FOR FRE SH HEARING AND TO DECIDE AFRESH AFTER HEARING BOTH PAR TIES. 6. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY A SSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD NOVEMBER, 2012. SD/- SD/- (B.R. MITTAL) (B. RAMAKOTAIAH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED 23 RD NOVEMBER, 2012. VNODAN/SPS COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CONCERNED CIT(A) 4. THE CONCERNED CIT 5. THE DR, I BENCH, ITAT, MUMBAI BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCHES, MUMBAI