SHRI BHARATSINGH S. PUROHIT, MUMBAI V. INCOME TAX OFFICER 19(1)(2), MUMBAI

MA 403/MUM/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1243 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 10-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: P L VORA
• Keywords: Principle of natural justice
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH SMC , MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER M .A. NO. 403/ MUM/201 9 [ ARISING OUT OF ITA. NO . 1280 /M UM /201 8 (A.Y: 2009 - 10) ] SHRI BHARATSINGH S. PUROHIT PROP. M/S. GEETA STEEL & ENGG. CO., 114 - B , OFFICE NO . 1 GROUND FLOOR, V.P. ROAD R.K. WADI, OPP. POST OFFICE MUMBAI - 400004 PAN: AOGPP6328G V. INCOME TAX OFFICER 19(1)(2) MATRU MANDIR , TARDEV ROAD MUMBAI 400 007 (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI P.L. VORA DEPARTMENT BY : SHRI NILU JAGGI DATE OF HEARING : 13.12.2019 DATE OF PRONOUNCEMENT : 13 . 12 .2019 O R D E R PER C. N. PRASAD (JM) 1. THROUGH THIS MISCELLANEOUS APPLICATION THE ASSESSEE IS SEEKING RECALL OF THE EXPARTE ORDER PASSED BY THE TRIBUNAL DATED 09.10.2018 . 2. THE ASSESSEE IN HIS APPLICATION STATED THAT THE COUNSEL FOR THE ASSESSEE COULD NOT APPEAR BEFORE THE TRIBUNAL ON 09.10.2018 AT THE TIME OF HEARING OF THE CASE WHEN IT IS CALLED FOR AND HAS APPEARED AT 11AM ON 2 M.A. NO.403/MUM/2019 SHRI BHARATSINGH S. PUROHIT 09.10.2018 AND HE WAS IN FORMED THAT THE MATTER WAS ALREADY CALLED OUT AND T HE CASE WAS DECIDED EXPARTE. IT WAS ALSO BROUGHT TO MY NOTICE THAT APPEALS IN ITA.NOS. 1281 & 1282/MUM/2018 FOR THE A.Y. 2010 - 11 AND A.Y. 2011 - 12 WHICH WERE HEARD EXPARTE ON 22.10.2018 WERE ALSO RECALLED BY THE TRIBUNAL IN M.A.NOS. 404 & 405/MUM/2019 DATED 11.11.2019 AND THOSE APPEALS HAVE POSTED FOR HEARING BEFORE THE SMC BENCH ON 08.01.2020. THEREFORE, LD. COUNSEL FOR THE ASSESSEE PRAYED FOR RECALL OF THE EXPARTE ORDER IN THE INTEREST OF THE JUSTICE AS THERE I S SUFFICIENT CAUSE FOR NON - APPEARANCE OF THE ASSESSEE. 3. LD. DR HAS NO SERIOUS OBJECTION IN RECALLING THE ORDER. 4. CONSIDERING THE SUBMISSIONS OF BOTH THE PARTIES AND VERIFYING THE RECORDS AND THE CONTENTS OF THE MISCELLANEOUS APPLICATION ARE CONSIDERED TO BE TRUE. THUS, I AM OF THE VIEW THAT THE APPEAL SHOULD BE RECALLED AND AN OPPORTUNITY TO THE ASSESSEE TO REPRESENT ITS CASE SHOULD BE GIVEN TO MEET THE PRINCIPLE OF NATURAL JUSTICE. THUS, I RECALL THE EXPARTE ORDER PASSED BY THE TRIBUNAL IN ITA.NO. 1280/MUM/2018 DATED 09.10.2018. THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR HEARING ON 08.01.2020 ALONG WITH APPEALS FOR THE A.Y. 2010 - 11 AND A.Y. 2011 - 12 IN ITA.NOS.1281 & 1282/MUM/2018 . SINCE THE DATE OF POSTING OF APPEAL HAS BEEN INTIMATED IN THE OPEN COURT, SERVICE OF NOTICE TO PARTIES IS WAIVED . 3 M.A. NO.403/MUM/2019 SHRI BHARATSINGH S. PUROHIT 5. IN THE RESULT, MISCELLANEOUS APPLICATION FI LED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 13 TH DECEMBER , 20 19 SD / - (C.N. PRASAD) JUDICIAL MEMBER MUMBAI / DATED 13/12 / 2019 GIRIDHAR , S R. PS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY// BY ORDER (ASSTT. REGISTRAR) ITAT, MUM