NAVIN JAIDHAND DOSHI, MUMBAI V. DCIT-23(3), MUMBAI

MA 343/MUM/2019

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 5438 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 06-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHAITANYA ANJARIA
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH B, MUMBAI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER MA NOS.343, 344 & 345/M/2019 (ARISING OUT OF ITA NOS.2606, 2605 & 2604/M/2016) ASSESSMENT YEARS: 2008-09, 2010-11 & 2011-12 PRESENT FOR: ASSESSEE BY : SHRI VIMAL PUNAMIYA, A.R. REVENUE BY : SHRI CHAITANYA ANJARIA, D.R. DATE OF HEARING : 09.08.2019 DATE OF PRONOUNCEMENT : 20.08.2019 O R D E R PER RAJESH KUMAR, ACCOUNTANT MEMBER: BY VIRTUE OF THESE MISCELLANEOUS APPLICATIONS THE A SSESSEE SEEKS THE RECALLING OF THE ORDER DATED 26.07.2018 P ASSED IN ITA NO.2604, 2605 & 2606/M/2013 A.Y. 2011-12, 2010-11 & 2008- 09. THE LD. A.R. SUBMITTED BEFORE THE BENCH THAT T HE ASSESSEE IS AN ILLITERATE PERSON AND DOES NOT HAVE THE KNOWL EDGE OF THE PROCEDURES OF THE COURT. THE ASSESSEE HANDED OVER THE DOCUMENTS TO HIS AUTHORIZED REPRESENTATIVE BUT HE W AS NOT FAMILIAR WITH THE PROCEDURES OF THE TRIBUNAL AND HE KEPT APPLYING FOR ADJOURNMENTS TIME AND AGAIN. ON THE L AST OPPORTUNITY NEITHER THE AUTHORISED REPRESENTATIVE W AS PRESENT NOR ANY ADJOURNMENT WAS MOVED BY HIM AND THUS THE C ASE WAS SHRI NAVIN JAI CHAND DOSHI, D-705, KALP NAGRI, B.R. ROAD, MULUND (W), MUMBAI - 400 080 PAN: ADDPD0288P VS. DCIT-23(3), C-10, PRATYAKSHAKAR BHAVAN, BKC, BANDRA (E), MUMBAI-400 051 (APPELLANT) (RE SPONDENT) MA NOS.343, 344 & 345/M/2019 (ARISING OUT OF ITA NOS.2606, 2605 & 2604/M/2016) SHRI NAVIN JAI CHAND DOSHI 2 DISMISSED EX-PARTE. THE LD. A.R. SUBMITTED THAT TH E ASSESSEE IS SUFFERING FROM FINANCIAL CRUNCH AND IS LIVING IN A PRECARIOUS CONDITIONS. THE LD. A.R. SUBMITTED THAT SINCE THIS IS A GENUINE CASE OF A SMALL ASSESSEE WHOSE CASES HAVE BEEN DECI DED EX-PARTE WITHOUT CONSIDERING THE MERIT OF THE CASE IN THE BA CK OF THE ASSESSEE. THE LD. A.R. SUBMITTED THAT IN CASE THE ORDER OF THE TRIBUNAL IS NOT RECALLED BEING EX-PARTE ORDER OF TH E TRIBUNAL, IT WOULD CAUSE A TREMENDOUS DEVASTATION AND IRREPARABL E LOSS TO THE ASSESSEE AND WOULD BE AGAINST THE PRINCIPLES OF NATURAL JUSTICE. THE LD. A.R., THEREFORE, PRAYED THAT THE SAID ORDER MAY BE RECALLED AND THE CASE MAY BE LISTED FOR FRESH HE ARING. 2. THE LD. D.R., ON THE OTHER HAND, OPPOSED THE SUB MISSIONS OF THE LD. A.R. BY SUBMITTING THAT DESPITE REPEATED OPPORTUNITIES GIVEN BY THE TRIBUNAL NEITHER ASSESSEE NOR HIS AUTH ORISED REPRESENTATIVE APPEARED BEFORE THE BENCH AND THUS P RESSED FOR THE DISMISSAL OF MISCELLANEOUS APPLICATIONS FILED B Y THE ASSESSEE. 3. AFTER HEARING BOTH THE PARTIES AND PERUSING THE MATERIAL ON RECORD, WE OBSERVE THAT THE CASES WERE DECIDED EX-P ARTE VIDE ORDER DATED 26.07.2018. WE ARE QUITE CONVINCED WIT H THE REASONS PUT FORTH BEFORE THE TRIBUNAL AT THE TIME O F HEARING AND THEREFORE WE ARE OF THE VIEW THAT THE ORDER OF THE TRIBUNAL WHICH IS EX-PARTE SHOULD BE RECALLED. ACCORDINGLY, IN TH E INTEREST OF JUSTICE AND FAIRPLAY, THE ORDER DATED 26.07.2018 IS HEREBY RECALLED AND THE REGISTRY IS DIRECTED TO FIX THESE APPEALS BEFORE THE REGULAR BENCH IN DUE COURSE OF TIME. MA NOS.343, 344 & 345/M/2019 (ARISING OUT OF ITA NOS.2606, 2605 & 2604/M/2016) SHRI NAVIN JAI CHAND DOSHI 3 4. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS OF THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 20.08.2019. SD/- SD/- (C.N. PRASAD) (RAJESH KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 20.08.2019. * KISHORE, SR. P.S. COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT (A) CONCERNED, MUMBAI THE DR CONCERNED BENCH //TRUE COPY// [ BY ORD ER DY/ ASSTT. REGISTRAR, ITAT, MUMBAI.