MAHESH LADHA KAROTRA, NAVI MUMBAI V. INCOME TAX OFFICER WARD 22 (3 ) (2), MUMBAI

MA 365/MUM/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4917 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 9 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 27-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NISHANT SAMAIYA
• Assessee Lawyers: ROHAN DESHPANDE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES SMC, MUMBAI BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI AMARJIT SINGH, JUDICIAL MEMBER M.A NO. 365/MUM/2017 (ARISING OUT OF ITA NO.4082/MUM/2015) ASSESSMENT YEAR : 2009-10 MAHESH LADHA KAROTRA, C/O. GAJRA & CO., 307/308, JHALAWAR BUILDING, PATANWALA COMPOUND, LBS MARG, OPP: SHREYAS CINEMA AND GARDEN LANE, NEAR HP PETROL PUMP, GHATKOPAR(W), MUMBAI [PAN : AJRPK7314F] VS. INCOME TAX OFFICER, WARD-22(3)(2), MUMBAI (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI ROHAN DESHPANDE, AR RESPONDENT BY : SHRI NISHANT SAMAIYA, DR DATE OF HEARING : 17-05-2019 DATE OF PRONOUNCEMENT : 17-05-2019 O R D E R PER G.S. PANNU, VICE PRESIDENT: THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSES SEE, SEEKING RECALL OF THE ORDER OF THIS TRIBUNAL DATED 06 -01-2017, DISMISSING THE ASSESSEES APPEAL, EX-PARTE QUA THE ASSESSEE FOR NON-PROSECUTION. 2. IN THIS APPLICATION, IT IS STATED THAT THE ASSESS EE HAD SHIFTED HIS RESIDENTIAL PREMISES FROM THE ADDRESS AS MENTIONED IN THE RECORD OF PROCEEDINGS BEFORE THE LD.CIT(A) AN D THE ORDER M.A. NO. 365/MUM/2017 :- 2 -: OF THE LD.CIT(A) WAS NOT RECEIVED ON TIME BY THE ASSES SEE. THUS, THERE WAS A RESULTANT DELAY OF 30 DAYS IN FILING OF THE APPEAL BEFORE THIS TRIBUNAL. IT IS ALSO SUBMITTED BY THE ASSESSEE THAT HE HAS RECEIVED AN ACKNOWLEDGEMENT-CUM- NOTICE PERTAINING TO HIS APPEAL BEFORE THIS TRIBUNAL ON OR AB OUT JUNE 30, 2015. THEREIN, IT WAS STATED THAT THE APPEAL WAS SCH EDULED FOR HEARING ON MARCH 08, 2017 AND THE ASSESSEE WAS ALSO PUT TO NOTICE REGARDING CERTAIN DEFECTS INCLUDING THE DELAY OF 30 DAYS. AFTER THAT, THE ASSESSEE DULY COMPLIED WITH THE SAI D ACKNOWLEDGMENT-CUM-NOTICE. PURSUANT THERETO, THE ASSESS EE DID NOT RECEIVE ANY INTIMATION FROM THE REGISTRAR AND TH E ASSESSEE WAS UNDER THE BONAFIDE AND REASONABLE IMPRE SSION THAT THE APPEAL WOULD BE HEARD BY THIS TRIBUNAL ON MARC H 08, 2017. HOWEVER, THE HEARING OF THE APPEAL CAME TO BE PREPONED BY LISTING THE SAME ON DECEMBER 28, 2016 AND THE ASS ESSEE HAD NO INTIMATION WITH REGARD TO THE SAME. CONSEQUENTL Y, ON THE DATE OF HEARING, THE ASSESSEE FAILED TO APPEAR BEF ORE THIS HON'BLE TRIBUNAL EITHER IN PERSON OR THROUGH AN AUTHO RIZED REPRESENTATIVE, WHICH LED TO THE EX-PARTE DISMISSAL OF THE APPEAL. HENCE, THE ASSESSEE IS PRAYING THAT THE DEFAUL T IS ON ACCOUNT OF SOME UNAVOIDABLE, UNINTENTIONAL AND COMMUNICATION GAP. 3. TAKING THE ABOVE FACTS INTO CONSIDERATION, WE ARE INCLINED TO ACCEPT THE ASSESSEES CONTENTION THAT THERE W AS SUFFICIENT CAUSE FOR NON-ATTENDANCE OF THE ASSESSEE OR HIS AUTHORISED REPRESENTATIVE ON THE APPOINTED DATE OF HEARI NG. WE HEREBY RECALL THE ORDER DATED 06-01-2017 AND FIX THE M.A. NO. 365/MUM/2017 :- 3 -: APPEAL FOR HEARING ON 06-06-2019 FOR ADJUDICATION BE FORE THE REGULAR BENCH. AS THE ABOVE DATE WAS ANNOUNCED IN TH E OPEN COURT IN THE PRESENCE OF PARTIES, THE REQUIREMENT OF ISS UANCE OF A FORMAL NOTICE OF HEARING IS DISPENSED WITH. 4. IN THE RESULT, MISCELLANEOUS APPLICATION IS ALLOW ED AS ABOVE. THE ABOVE DECISION WAS PRONOUNCED IN THE OPEN COUR T AT THE CONCLUSION OF THE HEARING IN THE PRESENCE OF BOTH THE PARTIES ON 17-05-2019. SD/- SD/- (AMARJIT SINGH) (G.S. PANNU) JUDICIAL MEMBER VICE PRESI DENT MUMBAI, DATED 17 TH MAY, 2019 TNMM M.A. NO. 365/MUM/2017 :- 4 -: COPY OF THE ORDER FORWARDED TO : 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT(A), MUMBAI 4. THE CIT 5. THE DR- ITAT, MUMBAI BY ORDER //TRUE COPY// (ASSISTANT REGISTRAR/ SR. PS) INCOME TAX APPELLATE TRIBUNAL, MUMBAI