MODI GOVIND BHATIA, MUMBAI V. DEPUTY COMMISSIONER OF INCOME TAX 12(2), MUMBAI

MA 358/MUM/2018

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 1587 (ITAT-MUMBAI)
• Duration Of Justice: 8 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 11-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NISHANT SAMAIYA
• Keywords: Opportunity of being heard
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES C , MUMBAI BEFORE S HRI RAJESH KUMAR (AM) AND SHRI RAM LAL NEGI (JM) M .A. N O. 358 / MUM /2018 ( ARISING OUT OF ITA NO. 2020 /MUM./201 6 ) ( ASSESSMENT YEAR : 2011 12 ) SHRI MOTI GOVIND BHATIA, 10 - F HARBOUR HEI GHTS, 20 N.A. SAWANT MARG, COLABA, MUMBAI - 400005 PAN: AABPB3132H VS. THE DCIT CIRCLE 12(2), MUMBAI (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI BHUPENDRA SHAH (A R) REVENUE BY : SHRI NISHANT SAMAIYA (DR ) DATE OF HEARING: 21 /12 /201 8 DATE OF PRONOUNCEMENT: 16 / 01 /201 9 O R D E R PER RAM LAL NEGI, JM THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS APPLICATION NO . 358/MUM/2018 WITH THE PRAYER TO RECALL THE EX - PARTE ORDER DATED 28.02.20 18, PASSED BY THE C BENCH OF THE TRIBUNAL IN ASSESSEES APPEAL ITA NO. 2020/MUM/2016 FOR THE AY 2011 - 12. 2. BEFORE US, THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT NON APPEARANCE OF THE ASSESSEE OR THE AUTHORIZED REPRESENTATIVE WAS UNINTENTIONAL . IN F ACT , THE AUTHORIZED REPRESENTATIVE WHO APPEARED ON BEHALF OF THE ASSESSEE ON THE LAST DATE OF HEARING DID NOT INFORM ABOUT THE NEXT DATE OF HEARING TO THE ASSESSEE. LATER ON IT CAME TO THE NOTICE OF THE ASSESSEE THAT THE TRIBUNAL HAS DECIDED THE APPEAL EX - PARTE AND DISMISSED THE APPEAL . 2 M.A. NO . 358/MUM/2018 ASSESSMENT YEAR S : 2011 - 12 3. THE LD. COUNSEL FURTHER SUBMITTED THAT NON - APPEARANCE OF THE ASSESSEE WAS NEITHER DELIBERATE NOR NEGLIGENT ACT OF THE ASSESSEE, THEREFORE, THE E X - PARTE ORDER PASSED BY THE TRIBUNAL MAY BE RECALLED AND THE ASSESSEE MAY BE GIVEN AN OPPORTUNITY OF BEING HEARD IN THE INTEREST OF JUSTICE. 4. ON THE OTHER HAND, THE LD. DEPARTMENTAL REPRESENTATIVE (DR) OPPOSED THE APPLICATION ON THE GROUND THAT SINCE THE ASSESSEE HAS FAILED TO APPEAR BEFORE THE TRIBUNAL ON THE DATE OF HEARING , THE PRESENT APPLICATION IS LIABLE TO BE DISMISSED. 5. WE HAVE HEARD THE RIVAL SUBMISSIONS AND ALSO PERUSED THE MATERIAL ON RECORD. T HE CONTENTION OF THE ASSESSEE APPEARS TO BE BONA FIDE . SINCE, THE ASSESSEE HAS EXPLAINED THE SUFFICIENT REASON FOR NON - APP EARANCE ON THE DATE OF HEARING , W E ALLOW THE APPLICATION OF THE ASSESSEE AND RECALL THE EX - PARTE ORDER DATED 28.02.2018 IN THE INTEREST OF JUSTICE AND DIRECT THE REGISTRY TO FIX THE CASE FOR HEARING BEFORE THE REGULAR BENCH IN ORDINARY COURSE. IN THE RE SULT, MISC. APPLICATION FILED BY THE ASSESSEE FOR A SSESSMENT YEAR 2 011 - 2012 IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH JANUARY, 2019 . SD/ - SD/ - ( RAJESH KUMAR ) ( RAM LAL NEGI ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI ; DATED: 16 / 01 / 201 9 ALINDRA, PS 3 M.A. NO . 358/MUM/2018 ASSESSMENT YEAR S : 2011 - 12 / 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// / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI