VIJAY PROJECT CONSULTANTS AND LAND DEVELOPERS PVT. LTD., MUMBAI V. ITO 2(3)(4), MUMBAI

MA 365/MUM/2019

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 5608 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 24-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES SMC , MUMBAI BEFORE S HRI SHAMIM YAHYA (AM) AND SHRI RAM LAL NEGI (JM) M .A. N O. 365 / MUM /2019 ( ARISING OUT OF ITA N O. 2828 /MUM /201 8 ) ( ASSESSMENT YEAR : 2009 1 0 ) M.A. NO. 366/ MUM /2019 ( ARISING OUT OF ITA N O. 2829/MUM /201 8 ) ( ASSESSMENT YEAR : 2011 12 ) M/S VIJAY PROJECT CONSULTANTS & LAND DEVELOPERS PVT. LTD., 3 RD FLOOR, MANI BHAVAN, 54, HUGHES ROAD PAN: AABCV3261G VS. THE INCOME TAX OFFICER - 2(3)(4), AAYAKAR BHAVAN, M.K. ROAD, MUMBAI - 400020 (APPELL ANT) (RESPONDENT) ASSESSEE BY : SHRI RAKESH JOSHI ( AR ) REVENUE BY : SHRI MANOJ KUMAR SINGH (D R) DATE OF HEARING : 23 /0 8 /201 9 DATE OF PRONOUNCEMENT: 21 / 11 /201 9 O R D E R PER RAM LAL NEGI, JM THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS APPLICATION S FOR RECALLIN G OF EX PARTE ORDER (COMMON ORDER) DATED 04.04.2019 PASSED BY THE SMC BENCH OF THE ITAT MUMBAI IN A SSESSEES APPEALS ITA NO . 2828 & 2829/MUM/2018 PERTAI NING TO THE ASSESSMENT YEAR S 200 9 - 10 AND 2011 - 12 ON THE GROUND THAT IT DID NOT RECEIVE NOTICE ISSUED BY THE REGISTRY. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED BEFORE US THAT THE CAPTIONED APPEALS WERE FIXED FOR HEARING ON 14.01.2019 , HOWEVER, THE ASSESSEE COULD NOT APPEAR BEFORE THE TRIBUNAL AS NO NOTICE WAS RECEIVED. THE LD. COUNSEL FURTHER SUBMITTED THAT, POSSIBLY THE NOTICE MAY HAVE RECEIVED BY SOME PERSON PRESENT AT THE PREMISES AND MIGHT HAVE FORGOTTEN TO HANDOVER TO THE ASSESSEE. THE LD. COUNSEL FURTHER SUBMITTED THAT SINCE N ON - APPEARANCE BEFORE THE TRIBUNAL WAS NEITHER DELIBERATE NOR NEGLIGENT ACT ON THE PART OF THE ASSESSEE, THE 2 M.A. NO S . 365 AND 366 / MUM/2019 ASSESSMENT YEAR S : 2009 - 10 AND 2011 - 12 ASSESSEE MAY BE GIVEN AN OPPORTUNITY TO PRESENT ITS APPEAL BEFORE THE TRIBUNAL. 3. THE LD. DEPARTMENTAL REPRESENTATIVE (DR) OPPOSED THE APPLICATION ON THE GROUND THAT SINCE THE ASSESSEE HAS FAILED TO PROVE ANY REASONABLE GROUND FOR HIS NON - APPEARANCE FURTHER OPPORTUNITY SHOULD NOT BE GIVEN TO THE ASSESSEE. 4. WE HAVE HEARD THE RIVAL SUBMISSION AND ALSO PERUSED THE MATERIAL ON RECORD. WE NOTICE THAT A PPEALS ITA NO. 2828 AND 2829/MUM/201 8 WAS FIX ED FOR HEARING ON 18.12.2018. SINCE, NONE APPEARED ON BEHALF OF THE ASSESSEE ON THE SAID DATE, THESE APPEALS WERE ADJOURNED TO 14.01.2019. HOWEVER, THERE IS NO REPORT OF REGISTRY REGARDING SERVICE OF NOTICE DIRE CTING THE ASSESSEE TO APPEAR ON 14.01.2019 FOR FINAL HEARING OF THE SAID APPEALS . HENCE, IN VIEW OF THE GENUINE REASON POINTED OUT BY THE ASSESSEE FOR HIS NON - APPEARANCE , WE ARE OF THE CONSIDERED VIEW THAT AN OPPORTUNITY TO PRESENT ITS CASE SHOULD BE GIVEN TO THE ASSESSEE IN THE INTEREST OF JUSTICE. 5. ACCORDINGLY, WE ALLOW THE PRESENT MISCELLANEOUS APPLICATION AND RECALL THE EX - PARTE ORDERS PASSED BY THE SMC BENCH IN THE INTEREST OF JUSTICE AND DIRECT THE REGISTRY TO POST THE APPEALS FOR HEARING AFRESH B Y A REGULAR BENCH. IN THE RESULT, MISC. APPLICATION S FILED BY THE ASSESSEE FOR A SSESSMENT YEAR 2009 - 10 AND 2011 - 12 ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST NOVEMBER , 2019 . SD/ - SD/ - ( SHAMIM YAHYA ) ( RAM LAL NEGI ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI ; DATED: 21 / 11 / 2019 ALINDRA, PS / COPY O F THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 4. / CIT 3 M.A. NO S . 365 AND 366 / MUM/2019 ASSESSMENT YEAR S : 2009 - 10 AND 2011 - 12 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE . / BY ORDER, //TRUE COPY// / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI