NAVKAR REALTORS, MUMBAI V. DCIT RG 19(3), MUMBAI

MA 38/MUM/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2027 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 23-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL B BENCH MUMB AI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI N.K. PRADHAN, ACCOUNTANT MEMBER M.A. NO. 38/MUM/2019 IN ITA NO. 2683/MUM/2015 (A.Y 2010-11 ) M/S NAVKAR REALTORS C-1/12 HARI OM APARTMENTS, BEHIND M/S VIJAY SALES, S.V. ROAD, BORIVALI(W), MUMBAI-400092. PAN: AAGFN5226P VS. DCIT RANGE-19(3), PIRAMAL CHAMBERS, LALBAUG, MUMBAI. APPELLANT RESPONDENT APPELLANT BY : SHRI BHUPENDRA SHAH (AR) RESPONDENT BY : SHRI MAURYA PRATAP (SR. DR) DATE OF HEARING : 07.06.2019 DATE OF PRONOUNCEMENT : 07.06.2019 ORDER UNDER SECTION 254(2)OF INCOME TAX ACT PER PAWAN SINGH, J.M. 1. THIS MISCELLANEOUS APPLICATION (MA) IS FILED BY THE ASSESSEE FOR RECALLING THE ORDER DATED 17.07.2018 PASSED IN ITA NO. 2683/MUM/2 015 FOR ASSESSMENT YEAR (AY) 2010-11. IN THE APPLICATION, THE APPLICAN T/ASSESSEE PLEADED THAT ASSESSEE HAD NOT RECEIVED ANY NOTICE REGARDING THE DATE OF HEARINGS DUE TO DEATH OF A PARTNER; THE FIRM IS NOT OPERATIVE AT TH E ADDRESS WITH THE INCOME TAX AUTHORITIES. THE ASSESSEE CAME TO KNOW ABOUT THE D ISMISSAL OF APPEAL WHEN RECOVERY PROCEEDING WERE STARTED. THE LD. AR OF THE ASSESSEE SUBMITS THAT THE NON-APPEARANCE ON BEHALF OF ASSESSEE WAS NEITHER IN TENTIONAL NOR DELIBERATE. IT WAS DUE TO THE REASON THAT NOTICE WAS NOT SERVED UP ON THE ASSESSEE. THE LD. AR OF THE ASSESSEE SUBMITS THAT ASSESSEE HAS GOOD C ASE ON MERIT AND WOULD SUCCEED, IF THE ASSESSEE IS HEARD ON MERIT. THE LD . AR FURTHER SUBMITS THAT THE ASSESSEE HAS FILED AFFIDAVIT OF SHRI SAMEER BHUBE, PARTNER OF ASSESSEE-FIRM. M.A. 38 MUM 2019-M/S NAVKAR REALTORS 2 2. ON THE OTHER HAND, THE LD. DR FOR THE REVENUE SUBMI TS THAT THERE IS NO MISTAKE IN THE ORDER PASSED BY TRIBUNAL. THE ASSESSEE FAILE D TO APPEAR WHEN THE NOTICE(S) SENT FOR HEARING WAS RETURNED BACK UNSERV ED. THE TRIBUNAL DECIDED THE CASE ON THE BASIS OF MATERIAL AVAILABLE ON RECO RD. 3. WE HAVE HEARD THE SUBMISSION OF LD. REPRESENTATIVE OF THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE HAVE ALSO CONS IDERED THE CONTENTS OF AFFIDAVIT ON SAMEER BHUBE. WE HAVE NOTED THAT IN TH E AFFIDAVIT, THE APPLICANT/PARTNER OF THE ASSESSEE HAS STATED THAT T HE ACTING PARTNER OF ASSESSEE- FIRM NAMELY SATISH RAUT DIED ON 30.04.2016, WHO WAS MANAGING AND LOOKING AFTER FINANCE, TAXATION AND ACCOUNTS OF THE ASSESSE E-FIRM. IT IS FURTHER STATED IN THE AFFIDAVIT THAT OTHER PARTNER ARE NOT FURNISHING INFORMATION AND NOTICES SENT AT THE ADDRESS, BUT ARE REFUSING TO ACCEPT THE NOTI CES. IN THE AFFIDAVIT, THE APPLICANT/PARTNER OF THE ASSESSEE STATED THAT NOW H E IS RUNNING HIS OFFICE FROM OFFICE NO. 126, NAVKAR PARADISE, L.T. RAOD, BHABAI NAKA, BORIVALI (W), MUMBAI-400092. IT IS FURTHER STATED THAT NON APPEA RANCE WAS NOT INTENTIONAL. CONSIDERING THE SUBMISSION OF LD. AR OF THE ASSESSE E AND THE CONTENTS OF APPLICATION AND THE AFFIDAVIT FILED IN SUPPORT THER EOF, WE FIND THAT ASSESSEE HAS SHOWN SUFFICIENT CAUSE AS PROVIDED UNDER PROVISO TO RULE 24 OF THE INCOME TAX (APPELLATE TRIBUNALS) RULES, 1963. THEREFORE, T HE ORDER DATED 17.07.2017 IS RECALLED. THE HEARING OF THE APPEAL IS FIXED ON 13 TH AUGUST 2019 BY REGULAR BENCH. M.A. 38 MUM 2019-M/S NAVKAR REALTORS 3 4. ISSUANCE OF NOTICE IS DISPENSED WITH AS THE DATE OF HEARING WAS FIXED IN THE PRESENCE OF PARTIES. 5. IN THE RESULT, MA FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 07.06.2019. SD/- SD/- N.K. PRADHAN PAWAN SINGH ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATE: 07.06.2019 SK COPY OF THE ORDER FORWARDED TO : 1. ASSESSEE 2. RESPONDENT 3. THE CONCERNED CIT(A) 4. THE CONCERNED CIT 5. DR B BENCH, ITAT, MUMBAI 6. GUARD FILE BY ORDER, DY./ASST. REGISTRAR ITAT, MUMBAI