HANSA P. PATEL, MUMBAI V. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 30 (1) , MUMBAI

MA 363/MUM/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8353 (ITAT-MUMBAI)
• Duration Of Justice: 10 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2007-2008
• Appeal Filed On: 14-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL H BENCH, MUMBAI BEFORE S/SHRI SHAMIM YAHYA , ACCOUNTANT MEMBER AND S/SHRI AMARJIT SINGH, JUDICIAL MEMBER M.A. N O . 363/ M/201 8 (ARISING OUT OF ITA NO. 4222 /MUM/201 4 ) ( / ASSESSMENT YEAR: 2007 - 08 ) SMT. HANSA P. PATEL 402, CHANDRARAJ APARTMENTS, CHINCHOLI BUNDER ROAD, MALAD (W), MUMBAI - 400064 . / VS. ACIT - CIRCLE - 30(1) (FORMERLY ACIT - 24(1), MUMBAI) 5 TH FLOOR, C - 13, PRATYAKSHAKAR BHAVAN, BKC, BANDRA - EAST, MUMBAI - 400051 . / . / . PAN/GIR NO. : AGTPP1017F ( / APPELLANT ) / APPLICANT .. ( / RESPONDENT ) / DATE OF HEARING: 05 .0 4 .201 9 /DATE OF PRONOUNCEMENT: . 05. 04 . 2019 ORDER PER AMARJIT SINGH, J M THIS ORDER SHALL DISPOSE OF THE MISCELLA N EOUS APPLICATION BEARING NO. 363 /M/2018 MOVED BY APPELLANT ARISING OUT OF IN ITA. NO. 4222 /M/1 4 FOR THE A.Y.20 0 7 - 08 DATED 22 . 09 .201 6 . 2. THE BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE HAS FILED THE APPEAL BEARING ITA NO.4222/M/2014 FOR THE A.Y. 2007 - 08 WHICH WAS DECIDED BY HONBLE ITAT H BENCH BY VIR TUE OF ORDER DATED 22.09.2016. T HE APPEAL OF THE ASSESSEE WAS DECIDED IN THE ABSENCE OF THE ASSESSEE. IT IS S PECIFICALLY CONTENDED THAT THE ASSESSEE AND H E R REPRESENTATIVE DID NOT R ECEIVED THE NOTICES. THE HOUSE PROPERTY OF THE ASSESSEE BEARING F - 706, SONMARG CO - OPERATIVE HOUSING SOCIETY LTD. WAS SEIZED. THE ASSESSEE WAS FACING THE FINANCIAL CRISIS, THE APPEAL IS LIABLE TO BE DISCUSSED AND DECIDED ON MERITS AFTER HEARING BOTH THE PARTIES. THE REVENUE BY: SHRI CHAITNYA ANJARIYA (DR) ASSESSEE BY: S HRI V. V. MEHANDALE (AR) MA 363 / MUM/201 8 ASSESSEE IS SHOULD B E GIVEN AN OPPORTUNITY OF BEING HEARD BEFORE THE DECISION OF THE APPEAL IN ACCORDANCE WITH LAW. THEREFORE, IN THE SAID CIRCUMSTANCES, THE ORDER DATED 22.09.2016 IS LIABLE TO BE RECALLED. 3 . NOTICE GIVEN. 4 . WE HAVE HEARD THE ARGUMENT ADVANCED BY THE LD. REPRESENTATIVE OF THE PARTIES AND PERUSED THE RECORD. WE NOTICED THAT THE APPEAL OF THE ASSESSEE BEARING ITA. NO.4222/M/2014 FOR THE A.Y. 2007 - 08 HAS BEEN DECIDED BY VIRTUE OF ORDER DATED 22.09.2016 IN THE ABS ENCE OF THE ASSESSEE. THE ASSESSEE FAILED TO RECEIVE THE NOTICE BEING HIS FLAT NO. F - 706, SONMARG CO - OPERATIVE HOUSING SOCIETY LTD. WAS SEIZED . A N OPPORTUNITY OF BEING HEARD IS LIABLE TO BE GIVEN TO THE ASSESSEE IN THE INTEREST OF JUSTICE WHILE DECIDING THE CASE ON MERITS . THEREFORE, IN THE SAID CIRCUMSTANCES, WE RECALL THE ORDER DATED 22.09.2016. THE REGISTRY IS HEREBY DIRECTED TO REFIX THE CASE IN DUE COURSE OF TIME. THE PRESENT MISCELLANEOUS APPLICATION IS HEREBY ALLOWED ACCORDINGLY . IN THE RESULT , THE MI SCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS HEREBY ORDERED TO BE ALLOWED ACCORDINGLY . ORDER WAS PRON OUNCED IN TH E OPEN COURT ON 05 /04/ 2019 SD/ - SD/ - ( SHAMIM YAHYA ) (AMARJIT SINGH) / ACCOUNTANT MEMBER /JUDICIAL MEMBER MUMBAI, DT: 05 /04/ 2019 VIJAY COPY TO : 1 . THE APPELLANT 2 . THE RESPONDENT 3 . THE CIT(A) 4 . THE CIT 5 . THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE, H , BENCH (TRUE COPY) BY ORDER (SR. PRIVATE SECRETARY) MUMBAI BENCH