ROXY THEATRES P.LTD, MUMBAI V. ITO 5(3)(1), MUMBAI

MA 40/MUM/2018

• Counselvise Citation: [2018] 111 COUNSELVISE.COM (IT) 1484 (ITAT-MUMBAI)
• Duration Of Justice: 9 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 23-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PRADEEP SHARMA
• Keywords: Principle of natural justice

Judgement Text

- IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES SMC, MUMBAI !'# , BEFORE SHRI JOGINDER SINGH, VICE PRESIDENT, M.A. NO.39 TO 41/MUM/2018 (ARISING OUT OF ITA NO.5206, 5205 & 5204/MUM/2017) ASSESSMENT YEAR: 2009-10, 2011-12 & 2012-3 M/S ROXY THEATRES PRIVATE LIMITED 5 TH FLOOR, THE JEWEL MAMA PARMANAND MARG OPERA HOUSE MUMBAI-400004 / VS. INCOME TAX OFFICER - 5 ( 3 )( 1 ) ROOM NO.525 AAYKAR BHAVAN, M.K.ROAD MUMBAI-400020 / ASSESSEE / REVENUE P.A. NO. AALFM2962N % & ' / ASSESSEE BY SHRI PRADEEP SHARMA % & ' / REVENUE BY SHRI MANOJ KUMAR SINGH - DR / DATE OF HEARING 02/11/2018 ' / DATE OF ORDER: 11/12/2018 ' / O R D E R BY THESE MISCELLANEOUS APPLICATIONS, THE ASSESSEE SEEKS RECALLING OF AN EX-PARTE ORDER OF THE TRIBUNA L DATED 01/11/2017 ON THE GROUND THAT THESE APPEALS WERE FI XED MA NO.39 TO 41/MUM/2018 M/S ROXY THEATERS PVT. LTD. 2 FOR HEARING FOR THE FIRST TIME BEFORE THIS TRIBUNAL . IT WAS PLEADED THAT ON THE APPOINTED DATE AS THE EMPLOYEE OF THE ASSESSEE DELIVERED THE NOTICE OF HEARING TO THE CHA RTERED ACCOUNTANT AFTER THE DATE OF HEARING, THEREFORE, NO EFFECTIVE REPRESENTATION WAS POSSIBLE. IT WAS CONTENDED THAT THE ORDER OF THE TRIBUNAL MAY BE RECALLED. ON THE OTHER HAND, THE LD. DR CONTENDED THAT THOUGH ORDER OF THE TRIBU NAL IS AN EX-PARTE BUT IT MAY NOT BE RECALLED. 2.1. I HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WITHOUT G OING INTO MUCH DELIBERATION, I NOTE THAT THE APPEALS OF THE ASSESSEE WERE FIXED FOR HEARING FOR THE FIRST TIME BEFORE THIS TRIBUNAL. DUE TO CERTAIN UNAVOIDABLE CIRCUMSTANCES, THE CHARTERED ACCOUNTANT OF THE ASSESSEE, COULD NOT APP EAR ON THE APPOINTED DATE. KEEPING IN VIEW, THE PRINCIPLE OF NATURAL JUSTICE AND THE MATERIAL FACTS AVAILABLE ON RECORD, I DEEM IT APPROPRIATE TO RECALL THE EX-PARTE ORDER OF THE TRIBUNAL. THE REGISTRY OF THIS TRIBUNAL IS DIRECTED TO FIX THE APPEALS OF THE ASSESSEE AT THE EARLIEST FOR FRESH H EARING. BOTH THE PARTIES BE INFORMED REGARDING THE NEXT DAT E OF HEARING IN ADVANCE. MA NO.39 TO 41/MUM/2018 M/S ROXY THEATERS PVT. LTD. 3 FINALLY, THE MISCELLANEOUS APPLICATIONS OF THE ASSE SSEE ARE ALLOWED. THIS ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF LD. REPRESENTATIVE FROM BOTH SIDES AT T HE CONCLUSION OF THE HEARING ON 02/11/2018. SD/- (JOGINDER SINGH) / VICE PRESIDENT MUMBAI; ' DATED : 11/12/2018 F{X~{T? P.S / #$ ')%*+,-.'-/, / COPY OF THE ORDER FORWARDED TO : 1. %&'( / THE APPELLANT 2. )*'( / THE RESPONDENT. 3. ++ , / THE CIT, MUMBAI. 4. ++ , / CIT- , MUMBAI 5. -./) #0+%&%#10 ! / DR, ITAT, MUMBAI 6. /23&/ GUARD FILE. ') / BY ORDER, / (DY./ASSTT. REGISTRAR) ! / ITAT, MUMBAI