RAINBOW TRADERS, V. ACIT CEN CIR 24 & 26,

MA 35/MUM/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6203 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-03-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 1998-1999
• Appeal Filed On: 17-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASIMA GUP TA
• Assessee Lawyers: KESHAV BHUJALE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, D, MUMBAI BEFORE SHRI R.S.SYAL, ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO, JUDICIAL MEMBER MA NO.35 TO 41/MUM/2011 IN IN ITA NOS. 1894 TO 1900/MUM/2010 (ASSESSMENT YEARS: 1998-1999 TO 2004-05) RAINBOW TRADERS 144, ERSKINE ROAD, NULL BAZAR, MUMBAI-400003 PAN: AACFR2835G . APPLICANT VS DCIT, CENTRAL CIRCLE 24 AND 26, R.NO.404, AAYAKAR BHAVAN M K ROAD, MUMBAI-400020 RESPONDENT APPLICANT BY : SHRI KESHAV BHUJALE RESPONDENT BY : SMT. ASIMA GUP TA. O R D E R PER BENCH BY WAY OF THESE MISCELLANEOUS APPLICATIONS THE ASSESSEE IS SEEKING RESTORATION OF THE APPEALS WHIC H WERE DISMISSED EX-PARTE BY THIS TRIBUNAL VIDE ORDER DATE D 10.12.2010 ON THE GROUND OF NON APPEARANCE FOR HEAR ING ON THE APPOINTED DATE. 2. BEFORE US, THE LEARNED AR OF THE ASSESSEE SUBMIT TED THAT THERE WERE 21 APPEALS ON THE SAME ISSUE AND THE APPEALS BEARING NO.1566/MUM/2010 IN THE CASE OF SA ME ASSESSEE WAS PLACED FOR HEARING BEFORE THE D BENC H OF THIS TRIBUNAL ON 26.10.2010. HE ALSO SUBMITTED THAT NO OTHER MATTERS WERE PLACED ON BOARD FOR HEARING AND HENCE THROUGH MA NO.35 TO 41/MUM/2011 IN IN ITA NOS. 1894 TO 1900/MUM/2010 (A Y: 1998-1999 TO 2004-05) 2 SHRI ASHFAQUE SURIYA MET THE D BENCH CLERK ON 18.10.2010 AND REQUESTED FOR CLUBBING ALL THE MATTERS INCLUD ING THE MATTERS IN QUESTIONS. THE D BENCH CLERK OF THI S TRIBUNAL HAD NOTED THE REQUEST OF THE ASSESSEE AND ASSURED SHRI ASHFAQUE SURIYA THAT ALL THE MATTERS WILL BE LIST ED FOR HEARING ON THE NEXT DATE OF HEARING. AT THE RELEVANT POIN T OF TIME, THE ASSESSEE-APPLICANT WAS NOT AWARE ABOUT ANY NOTICE O F HEARING. 3. THE LEARNED AR OF THE ASSESSEE SUBMITTED THAT NO NOTICE OF HEARING WAS RECEIVED BY THE ASSESSEE-APPLICANT. THE LEARNED AR OF THE ASSESSEE SUBMITTED THAT THE ASSE SSEE HAS RECEIVED THE TRIBUNAL ORDER DATED 10.12.2010 DISM ISSING THE APPEALS EX-PARTE, BUT THERE WAS NO MENTION ABOUT TH E SERVICE OF NOTICE. HE SUBMITTED THAT THIS WAS THE FIRST D ATE OF HEARING AND NO NOTICE OF HEARING WAS RECEIVED BY THE ASSESS EE THAT THE APPEALS WERE FIXED FOR HEARING ON 7.12.2010. THEREFORE, THE LEARNED AR OF THE ASSESSEE SUBMITTED THAT THE A BSENCE WAS NOT INTENTIONAL AND MOTIVATED. ON THE ONE HAND, THE ASSESSEE WAS VIGILANT AND PURSUING THE APPEALS. TH E LEARNED AR SUBMITTED THAT THE ASSESSEE HAS VERY GOOD CASE O N MERITS AND LIKELY TO SUCCEED IN THE APPEALS. THEREFORE, H E REQUESTED THAT THE EX-PARTE ORDER PASSED BY THE TRIBUNAL MA Y BE RECALLED AND ONE MORE OPPORTUNITY BE GIVEN TO THE A SSESSEE TO PROVE ITS CASE. 4. ON THE OTHER HAND, LEARNED DR HAS STRONGLY OPPOS ED THE SUBMISSIONS OF THE LEARNED AR AND SUPPORTED THE TRI BUNAL ORDER. 5. AFTER CONSIDERING THE RIVAL SUBMISSIONS AND PERU SAL OF THE MISCELLANEOUS APPLICATIONS, WE ARE SATISFIED WI TH THE CONTENTIONS AND REASONS ADVANCED BY THE ASSESSEE F OR NON- ATTENDING THE APPEALS AT THE TIME OF HEARING. ACCOR DINGLY, WE MA NO.35 TO 41/MUM/2011 IN IN ITA NOS. 1894 TO 1900/MUM/2010 (A Y: 1998-1999 TO 2004-05) 3 RECALL OUR ORDER DATED 10.12.2010 AND DIRECT THE R EGISTRY TO LIST THESE APPEALS FOR THE HEARING ON 25.04.2011. S INCE BOTH THE PARTIES WERE PRESENT AT THE TIME OF DECLARATION OF THIS DATE IN THE OPEN COURT, NO SEPARATE NOTICES WOULD BE ISS UED TO THE PARTIES. 6. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS F ILED BY THE ASSESSEE ARE ALLOWED. PRONOUNCED IN THE OPEN COURT ON 4 TH, MARCH 2 010 SD SD (R.S.SYAL) (VIJ AY PAL RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, ON THIS 4 TH DAY OF MARCH, 2010 SRL:281211 COPY TO: 1. APPLICANT 2. RESPONDENT 3. CIT CONCERNED 4. CIT(A) CONCERNED 5. DR CONCERNED BENCH TRUE COPY BY ORDER ASSTT. REGISTRAR, ITAT, MUMBAI