FEDERATION OF INDIAN PILOTS, MUMBAI V. ITO (EXEMPTION) - 1(3), MUMBAI

MA 407/MUM/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 8540 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 04-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MISHRA
• Assessee Lawyers: PIYSH CHHAJED

Judgement Text

P A G E | 1 M.A. NO. 407/MUM/2018 A.Y. 2010 - 11 (ARISING OUT OF ITA NO. 5927/MUM/2017) M/S FEDERATION OF INDIAN PILOTS VS. ITO (EXEMPTION) - 1(3) IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, M UMBAI BEFORE SHRI G.S.PANNU , VICE PRESIDENT AND SHRI RAVISH SOOD, JM M.A. NO. 407 /MUM/2018 (ARISING OUT OF ITA NO. 5927/MUM/2017 ) ( / ASSESSMENT YEAR:2010 - 1 1 ) M/S FEDERATION OF INDIAN PILOTS, OPERATION BUILDING, OLD AIRPORT, SANTACRUZ (EAST), MUMBAI - 400 029 / VS. ITO (EXEMPTION) - 1(3) MUMBAI. ./ ./ PAN NO. AAATF0246R ( / APPLICANT) : ( / RESPONDENT ) / APPLICANT BY : SHRI PIYSH CHHAJED, A .R / RESPONDENT BY : SHRI S.K. MISHRA, D .R / DATE OF HEARING : 21 .12.2018 / DATE OF PRONOUNCEMENT : 0 4 .01 .201 9 / O R D E R PER RAVISH SOOD, JUDICIAL MEMBER: THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE ASSESSEE SEEKING RECALLING OF AN EX - PARTE ORDER PASSED BY THE TRIBUNAL WHILE DISP OSING OFF AN APPEAL FILED BY IT VIZ. FEDERATION OF INDIAN PILOTS VS. INCOME TAX OFFICER (EXEMPTION) - 1(3), MUMBAI, VIDE ITS ORDER DATED 18.04.2018. 2. BRIEFLY STATED, THE AFOREMENTIONED APPEAL FILED BY THE ASSESSEE WAS FIXED FOR HEARING ON 30.01.2018. HOWEV ER, ON THE DATE OF HEARING AS NEI THE R THE ASSESSEE APPELLANT HAD PUT UP AN APPEARANCE NOR ANY APPLICATION P A G E | 2 M.A. NO. 407/MUM/2018 A.Y. 2010 - 11 (ARISING OUT OF ITA NO. 5927/MUM/2017) M/S FEDERATION OF INDIAN PILOTS VS. ITO (EXEMPTION) - 1(3) SEEKING AN ADJOURNMENT WAS FILED BEFORE US, T HEREFORE, THE APPEAL WAS DISPOSED OFF IN TERMS OF RULE 26 OF THE APPELLATE TRIBUNAL RULES, 1963 AFTER HEARING THE RESPONDENT AND PERUSING THE ORDERS OF THE LOWER AUTHORITIES, VIDE ORDER DATED 18.04.2018. 3. THE ASSESSEE IN ITS PRESENT APPLICATION HAD STATED THAT THE CURRENT MANAGEMENT COMMITTEE OF THE ASSESSEE INSTITUTION WAS NOT AWARE THAT THE HEARING OF THE APPEAL WAS SCHEDULED ON 31.01.2018. IN THE BAC KDROP OF ITS AFORESAID CLAIM IT IS SUBMITTED BY THE ASSESSEE APPLICANT THAT THE EX - PARTE ORDER, DATED 18.04.2018 HAVING BEEN PASSED WITHOUT GIVING ANY OPPORTUNITY TO THE ASSESSEE TO PRESENT ITS CASE MAY THU S IN ALL FAIRNESS AND IN THE INTEREST OF JUSTICE BE RECALLED. THE LD. DEPARTMENTAL REPRESENTATIVE (FOR SHORT D.R) DID NOT CONTROVERT THE AFORESAID CONTENTIONS SO ADVANCED BY THE COUNSEL FOR THE ASSESSEE. 4. WE HAVE HEARD THE AUTHORIZED REPRESENTATIVES FO R BOTH THE PARTIES AND PERUSED THE RECORDS AND THE EX - PARTE ORDER PASSED BY THE TRIBUNAL ON 18.04.2018 , DISPOSING OFF THE AFOREMENTIONED APPEAL OF THE ASSESSEE. WE FIND THAT THE HEARING OF THE APPEAL WAS EARLIER FIXED ON 29.01.2018, HOWEVER AS THE ASSESSEE ON THE STIPULATED DATE FAILED TO PUT UP AN APPEARANCE , THEREFORE THE MATTER WAS ADJOURNED FOR 30.01.2018 AND THE DATE WAS ANNOUNCED IN THE OPEN COURT. HOWEVER, ON THE NEXT DATE OF HEARING I.E. 30.01.2018 AGAIN THE ASSESSEE NEITHER APPEARED NOR FILED ANY A PPLICATION FOR ADJOURNMENT OF THE HEARING OF THE APPEAL . THUS, THE TRIBUNAL IN THE BACKDROP OF THE AFORESAID FACTS WAS CONSTRAINED TO PROCEED WITH AS PER RULE 26 AND DISPOSE OFF THE APPEAL BY WAY OF AN EX - PARTE ORDER. 5. WE HAVE PERUSED THE RECORDS AND FIND SUBSTANTIAL FORCE IN THE CLAIM OF THE ASSESSEE THAT THE FACT THAT THE CASE WAS ADJOURNED FOR 30.01.2018 WAS NOT TO THE KNOWLEDGE OF THE ASSESSEE. WE THUS IN THE BACKDROP OF THE AFORESAID FACTS ARE OF THE CONSIDERED VIEW THAT THE APPLICATION FILED BY T HE ASSESSEE SEEKING RECALL ING OF THE EX - PARTE ORDER DATED 18.04.2018 MERITS ACCEPTANCE. IN TERMS OF OUR AFORESAID OBSERVATIONS THE ORDER PASSED BY THE TRIBUNAL IN ITA NO. 5927/MUM/2017, DATED 18.04.2018 FOR A.Y. 2010 - 11 IS P A G E | 3 M.A. NO. 407/MUM/2018 A.Y. 2010 - 11 (ARISING OUT OF ITA NO. 5927/MUM/2017) M/S FEDERATION OF INDIAN PILOTS VS. ITO (EXEMPTION) - 1(3) RECALLED. THE HEARING OF THE APPE AL IS FIXED FOR 05.02.2018. AS THE DATE OF HEARING OF THE APPEAL HAS BEEN PRONOUNCED IN THE OPEN COURT, THEREFORE INTIMATION OF THE SAME BY WAY OF A SEPARATE NOTICE IS BEING DISPENSED WITH. 6 . THE MISCELLANEOUS APPLICATION FIELD BY THE ASSESSEE IS ALLOWED . ORDER PRON OUNCED IN THE OPEN COURT ON 0 4 . 01.2019 S D / - S D / - ( G.S.PANNU ) (RAVISH SOOD) VICE PRESIDENT JUDICIAL MEMBER MUMBAI ; 04.01.2019 PS. ROHIT / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE . //TRUE COPY// / BY ORDER, / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI P A G E | 4 M.A. NO. 407/MUM/2018 A.Y. 2010 - 11 (ARISING OUT OF ITA NO. 5927/MUM/2017) M/S FEDERATION OF INDIAN PILOTS VS. ITO (EXEMPTION) - 1(3)