CRESCENT PAYMENTS P.LTD, MUMBAI V. DCIT CIR 6(1)(1), MUMBAI

MA 411/MUM/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 5265 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 18-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KUMAR PADMA
• Assessee Lawyers: VANDANA
• Keywords: Opportunity of being heard
• Section: 201; 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY , JUDICIAL MEMBER AND SHR MANOJ KUMAR AGGARWAL , ACCOUNTANT MEMBER M.A NO. 411/ MUM./2019 ( ARISING OUT OF ITA NO . 559 / MUM . / 201 7 ) ( ASSESSMENT YEAR : 20 12 13 ) CRESCENT PAYMENTS P. LTD. 306, SIGMA LT PARK RABLE NAVI MUMBAI 400 010 PAN AAICA5293L . APPELLANT V/S DY. COMMISSIONER OF INCOME TAX CIRCLE 6(1)(1), MUMBAI . RESPONDENT ASSESSEE BY : SHRI FARAHAN KHAN A/W SHRI RAJESH DALMIA AND MS. VANDANA REVENUE BY : SHRI KUMAR PADMA PANI BORA DATE OF HEARING 13 .09.2019 DATE OF ORDER 01.11.2019 O R D E R PER SAKTIJIT DEY, J.M. BY WAY OF THE AFORESAID APPLICATION PURPORTEDLY FILED UNDER SECTION 254(2) OF THE INCOME - TAX ACT, 1961 (FOR SHORT 'THE ACT' ), THE ASSESSEE SEEKS RECALL OF THE APPEAL ORDER DATED 1 7 TH MAY 201 9 , PASSED IN ITA NO.559/MUM./2017. 2 CRESCENT PAYMENTS P. LTD. 2. THE LEARNED AUTHORISED REPRES ENTATIVE SUBMITTED , ASSESSEES APPEAL WAS DISPOSED OFF EX PARTE DUE TO NON APPEARANCE BY THE ASSESSEE ON THE DATE OF HEARING OF APPEAL. THE LEARNED AUTHORISED REPRESENTATIVE SUBMITTED , THOUGH , ON THE EARLIER OCCASION THE ASSESSEE HAD APPEARED AND SOUGHT A D JOURNMENT, HOWEVER, DUE TO MISCOMMUNICATION WITH THE COUNSEL, SHRI RAJESH DALMIYA, ADVOCATE, REGARD ING THE LAST DATE OF HEARING I.E., ON 9 TH MAY 2019, ASSESSEES COUNSEL COULD NOT ATTEND THE HEARING OF APPEAL AND THE APPEAL WAS DISPOSED OFF EX PARTE. 3. THE LEARNED AUTHORISED REPRESENTATIVE SUBMITTED , THE ASSESSEE HAS EVERY INTENTION TO DILIGENTLY PURSUE THE APPEAL AND THE NON APPEARANCE OF THE ASSESSEE ON THE LAST DATE OF HE ARING OF APPEAL WAS DUE TO BONA FIDE REASONS. HE SUBMITTED , SINCE THE APPEAL WAS DECIDED EX PARTE, THE ASSESSEE WAS PREVENTED FROM PROPERLY ARGUING THE CASE ON MERIT WHICH RESULTED IN DISPOSAL OF THE APPEAL AGAINST THE ASSESSEE. THUS, HE SUBMITTED , THE EX PARTE ORDER SHOULD BE RECALLED AND THE APPEAL MAY BE DECIDE D AFRESH AFTER PROVIDING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. THE LEARNED DEPARTMENTAL REPRESENTATIVE LEFT THE ISSUE TO THE DISCRETION OF THE BENCH. 3 CRESCENT PAYMENTS P. LTD. 5. WE HAVE CONSIDERED RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. UNDIS PUTEDLY, ON THE D ATE OF HEARING OF APPEAL NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE TO REPRESENT THE CASE. EVEN , THERE WAS NO APPLICATION SEEKING ADJOURNMENT OF THE APPEAL TO A FUTURE DATE. IN SUCH CIRCUMSTANCES, THE TRIBUNAL PROCEEDED TO DISPOSE OFF THE APPEAL EX PARTE AFTER HEARING THE LEARNED DEPARTMENTAL REPRESENTATIVE AND ON THE BASIS OF MATERIAL ON RECORD. THEREFORE, TO SOME EXTENT, THERE WAS LAPSE ON THE PART OF THE ASSESSEE IN PROPERLY RE PRESENTING THE APPEAL. HOWEVER, BEFORE US, THE LEARNED AUTHORISED REPRESENTA TIVE HAS EXPLAINED THE REASO NS RESULTING IN NON APPEARANCE OF THE ASSESSEE TO REPRESENT THE CASE BEFORE THE TRIBUNAL. IT IS ALSO UNDERTAKEN BY THE LEARNED AUTHORISED REPRESENTATIVE THAT IN FUTURE THE ASSESSEE WOULD BE MORE VIGILANT AND WOULD DILIGENTLY PUR SUE ITS APPEAL. IN VIEW OF THE AFORESAID, IN EXERCISE OF POWER CONFERRED UNDER RULE 24 OF THE INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963, WE ARE INCLINED TO RECALL THE ORDER DATED 17 TH MAY 2019, SUBJECT TO PAYMENT OF COST OF ` 5,000 TO THE PRIME MINISTER S NATIONAL RELIEF FUND WITHIN A PERIOD OF SEVEN DAYS FROM THE DA TE OF RECEIPT OF THIS ORDER. P ROOF OF SUCH PAYMENT SHOULD BE FURNISHED BEFORE THE REGISTRY BE FORE THE NEXT DATE OF HEARING O F APPEAL. SUBJECT TO ABOVE, ASSESSEES APPEAL STANDS RESTORED TO ITS ORIGINAL POSITION FOR HEARING IN REGULAR COURSE BEFORE THE ASSIGNED BENCH. 4 CRESCENT PAYMENTS P. LTD. 6. IN THE RESULT, MISC. APPLICATIONS ARE ALLOWED . ORDER PRONOUNCED IN THE OPEN C OURT ON 01.11.2019 SD/ - MANOJ KUMAR AGGARWAL ACCOUNTANT MEMBER SD/ - SAKTIJIT DEY JUDICIAL MEMBER MUMBAI, DATED: 01.11.2019 COPY OF THE ORDER FORWARDED TO : (1) THE ASSESSEE; (2) THE REVENUE; (3) THE CIT(A); (4) THE CIT, MUMBAI CITY CONCERNED; (5) THE DR, ITAT, MUMBAI; (6) GUARD FILE . TRUE COPY BY ORDER PRADEEP J. CHOWDHURY SR. PRIVATE SECRETARY ASSISTANT REGISTRAR ITAT, MUMBAI