RAYOMAN CARRIERS P. LTD, V. ASST CIT CEN CIR 12,

MA 430/MUM/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5460 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-03-2017
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2003-2004
• Appeal Filed On: 20-12-2016
• Court: TRIBUNAL
• Department Lawyers: DR SAURABH DESH
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC , BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI RAVISH SOOD , JM M.A.NO.430/MUM/2016 (ARISING OUT OF ITA NO. 3275 / MUM/20 1 5 M.A.NO.431/MUM/2016 (ARISING OUT OF ITA NO. 3276/ MUM/20 15 ( ASSESSMENT YEAR : 2003 - 04 & 2004 - 05 ) RAYOMAN CARRIERS PVT. LTD., NILKANTH APTS., 62, HILL ROAD, ACHARYA ATRE MARG, BEHIND WORLI DAIRY MUMBAI 400 016 VS. ACIT CC - 12, MUMBAI PAN/GIR NO. AAACR1896 C APPELLANT ) .. RESPONDENT ) ASSESSEE BY SHRI RAHUL HAKA NI REVENUE BY DR. SAURABH DESHPANDE DATE OF HEARING 31 / 03 /201 7 DATE OF PRONOUNCEME NT 31 / 03 /201 7 / O R D E R PER R.C.SHARMA (A.M) : THESE MISCELLANEOUS APPLICATIONS HAVE BEEN FILED BY THE ASSESSEE TO RECALL THE EXPARTE ORDER O F TRIBUNAL DATED 23/08/2016 IN ITA NO. 3275/MUM/2015 AND ITA NO.3276/MUM/2015 FOR THE ASSESSMENT YEARS 2003 - 04 AND 2004 - 05. 2. IT WAS SUBMITTED BY LEARNED AR THAT NOTICE FIXING THE DATE OF HEARING WAS NOT RECEIVED BY THE ASSESSEE DU E TO CHANGE OF ADDRESS, THEREFORE, ASSESSEE COULD NOT APPEAR BEFORE THE TRIBUNAL TO ATTEND THE HEARING. AFFIDAVIT IN SUPPORT OF THE CONTENTION WAS ALSO FILED AND WHICH IS PLACED ON RECORD. M.A NO. 430/MUM/2016 & 431/MUM/2016 RAYOMAN CARRIERS PVT. LTD., 2 3. WE HAVE GONE THROUGH THE MISCELLANEOUS APPLICATIONS AND FOUND TH AT ASSESSEE HAS CHANGED PLACE AND NOTICE COULD NOT BE SERVED AT THE NEW ADDRESS. THE RELEVANT CONTENTS OF AFFIDAVIT READS AS UNDER: - 1. I SAY THAT I AM A MANAGING DIRECTOR IN RAYOMAN CARRIERS PVT. LTD. 2. I FURTHER SAY THAT, THE SAID APPEAL WAS FILED AGAIN ST THE CIT(A) ORDER DT.23/03/2015. 3. I FURTHER SAY THAT, THE TRIBUNAL HAS PASSED AN EX - PARTE ORDER FOR A REASON STATING THE APPELLANT HAS NEVER APPEARED IN ANY HEARING. 4. I FURTHER SAY THAT, WE ARE IN RECEIPT OF A MAIL FROM THE INCOME TAX OFFICE(MUM.IT [e-mail]) ON 15TH DECEMBER 2016 AT 06:09PM. WHILE GOING THROUGH THE SAME MAIL, WE CAME TO KNOW THAT THE INCOM E TAX APPELLATE TRIBUNAL HAS PASSED EX - PARTE ORDER DT.28 - AUG - 2016 AGAINST THE APPELLANT. FURTHER, THE ASSESSING OFFICER INFORMED US ABOUT NOTICES WHICH WERE RETURNED BACK DUE TO INACCURATE ADDRESS AVAILABLE WITH THE DEPARTMENT AND F URTHER ASKED TO ATTEND HIS OFFICE. 5. I FURTHER SAY THAT, ON 16TH DECEMBER, 2016, THE APPELLANT VISITED THE ITO'S OFFICE(ITO - 8(1) (1)) FROM WHERE, THE APPE LLANT RECEIVED THE COPY OF THE TRIBUNAL'S ORDER(CC TO RESPONDENT). 6. I FURTHER SAY THAT, BEFORE YOUR HONOURS, THE APPELLANT SUBMITS THAT, THE OLD ADDRESS OF THE APPELLANT WAS NILKANTH APARTMENTS, 62, HILL ROAD, ACHARYA ATRE MARG, BEHIND WODI DAIRY, MUMBA I - 400018 AND THE AID PREMI S E BELONGED TO THE APPELLANT'S S ISTER CONCERN AND SINCE THE MANAGEMENT HAD DECIDED TO CLOSE DOWN THE PREMI S ES. 7. I FURTHER SAY THAT, THE APPELLANT SHIFTED ITS PLACE OF ADDRESS TO THE NEW ADDRESS I.E. B/12, DHA NRAJ MAHAL, 3RD F LOOR, APOLLO BUND ER CHATRAPATI SHIVAJI MARG, COLABA, MUMBAI - 400 001 IN THE MONTH OF S EP TEMB ER 2015. 8. I FURTHER SAY THAT, THE APPELLANT S UBMI TS BE F ORE YOUR HONOURS, THAT DEFAUL T ON THE PART OF THE APPELLANT WA S UNINTENTIONAL AND WITH HOUT ANY MALAFIDE IN TEN TION. 9. I FURTHER SAY THAT WHILE GOING THROUGH THE SAID ITAT ORDER DT. 23/08/2016, WE CAME TO KNOW THAT ITAT HAD ISSUED DEFECT MEMO AS WELL AS RPAD NOTICES TO THE APPELLANT. BUT DUE TO THE AFORE - MENTIONED REASONS, THE APPELLANT WAS UNABLE TO ATTEND T HE HEARINGS BEFORE THE TRIBUNAL FOR RECTIFYING THE DEFECT BY APPEARING IN THE MATTER. 10. I FURTHER SAY THAT, THE APPELLANT SUBMITS THAT THE NON - ATTENDANCE ON THE PART OF THE APPELLANT WAS NEITHER DELIBERATE NOR WITH ANY MALICIOUS INTENTION. 11. I FURT HER SAY THAT THE APPEAL WAS FILED AGAINST THE CIT(A) ORDER DATED 29/5/2015 FOR A.Y. 2003 - 04. M.A NO. 430/MUM/2016 & 431/MUM/2016 RAYOMAN CARRIERS PVT. LTD., 3 12. I FURTHER SAY THAT WE ARE GENUINELY INTERESTED IN PURSUING THE APPEAL, THEREFORE THE EX - PARTE ORDER MAY BE SET - ASIDE AND THE APPEAL MAY BE PLACED FOR HEARIN G. 13. I FURTHER SAY THAT WHATEVER STATED HEREINABOVE AND IN THE MISCELLANEOUS PETITION IS TRUE TO THE BEST OF MY KNOWLEDGE AND I BELIEVE THE SAME TO BE TRUE. 4. IN VIEW OF THE ABOVE SUBMISSION, WE ARE SATISFIED WITH ASSESSEES REASONABLE CAUSE FOR NON - APPEARANCE ON THE DATE FIXED FOR HEARING. IN THE INTEREST OF JUSTICE, WE RECALL THE EXPARTE ORDER OF TRIBUNAL DATED 23/08/2016 AND DIRECT THE REGISTRY TO ISSUE AFRESH NOTICE AT THE NEW ADDRESS AS STATED IN THE AFFIDAVIT. 5. LEARNED DR HAS NO OBJECTION TO R ECALL THE EXPARTE ORDER. 6. IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATIONS ARE ALLOWED. O RDER PRONOUNCED IN THE OPEN COURT ON THIS 31 / 03 /2017 S D/ - ( RAVISH SOOD ) S D/ - ( R.C.SHARMA ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED 31 / 03 /201 7 KARUNA SR. PS COPY OF THE ORDER FORWARDED TO : BY ORDER, ( ASSTT. REGISTRAR) ITAT, MUMBAI 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//