PANKAJ JIVRAJ VAVIYA, NAVI MUMBAI V. PR CIT 28, NAVI MUMBAI

MA 44/MUM/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6760 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-06-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 24-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH C, MU MBAI BEFORE SHRI R.C.SHARMA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER M.A NO. 44/MUM/2018 IN ITA NO.3720/MUM/2017 FOR ASS ESSMENT YEAR: 2010-11 SHRI PANKAJ JIVRAJ VAVIYA (ALIAS PATEL) C-103, PLOT NO. 16, OM PLAZA, SECTOR 14, PALM BEACH ROAD, VASHI, NAVI MUMBAI-400703. [NOW AT 501, GURU MAHIMA HEIGHT, PLOT NO.12, SECTOR-14, PALM BEACH ROAD, SANPADA, NAVI MUMBAI-73. PAN: APRPP3209C VS. PCIT-28 3 RD FLOOR, 6 TH TOWER, VASHI RLY STATION COMPLEX, VASHI, NAVI MUMBAI-400703. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI SUBODH RATNAPARKHI (AR) REVENUE BY : SHRI RAJAT MITTAL (DR) DATE OF HEARING : 15.06.2018 DATE OF PRONOUNCEMENT : 15.06.2018 ORDER UNDER SECTION 254(2) OF INCOME-TAX ACT PER PAWAN SINGH, JM: 1. THIS MISCELLANEOUS APPLICATION (MA) HAS BEEN FILED BY THE ASSESSEE FOR RECALLING THE ORDER DATED 09.08.2017. IN THE MISCE LLANEOUS APPLICATION, THE ASSESSEE/APPLICANT PLEADED THAT THE PRESENT APPEAL WAS FIXED ON 07.08.2017. THE ASSESSEE HAS NOT RECEIVED NOTICE OF THE HEARING OF THE APPEAL AS THE ASSESSEE HAS SHIFTED FROM THE ADDRESS. THE APPEAL OF THE ASSESSE E WAS DISMISSED FOR THE REASONS THAT DEFECT POINTED OUT IN THE DEFECT MEMO WAS NOT RECTIFIED. 2. THE LD. AR OF THE ASSESSEE SUBMITS THAT ON RECEIPT OF DEFECT MEMO DATED 06.06.2017; THE DEFECT WAS REMOVED ON 27.06.2017. T HE LD. AR OF THE ASSESSEE FILED THE COPY OF APPLICATION DULY ENDORSED BY THE REGISTRY OF TRIBUNAL ON 27.06.2017. THE LD. AR OF THE ASSESSEE PRAYED TO RE CALL THE ORDER DATED 09.08.2017 AND TO RESTORE THE APPEAL FOR HERING AFR ESH ON MERIT. ON THE OTHER 2 MA 44 MUM 2018 - SHRI PANKAJ JIVRAJ VAVIYA (ALIAS P ATEL) HAND, THE LD. DR FOR THE REVENUE SUBMITS THAT THERE IS NO MISTAKE APPARENT IN THE ORDER PASSED BY THE TRIBUNAL. AS NONE APPEARED ON BEHALF OF ASSESSEE ON 07.08.2017 AND THE TRIBUNAL PASSED THE ORDER AS APP EAL FILED BY ASSESSEE WAS DEFECTIVE. THE DEFECT WAS NOT REMOVED DESPITE SERVI CE OF NOTICE. 3. WE HAVE CONSIDERED THE SUBMISSION OF BOTH THE PARTI ES AND PERUSED THE ORDER DATED 09.08.2017. WE HAVE SEEN THAT THE APPEAL OF T HE ASSESSEE WAS DISMISSED ON THE GROUND THAT COPY OF ASSESSMENT ORDER WAS NOT PLACED ON RECORD DESPITE ISSUANCE OF DEFECT MEMO DATED 06.06.2017. THE PERUS AL OF COPY OF APPLICATION DATED 12.05.2017, FURNISHED BY ASSESSEE THAT DEFECT WAS REMOVED, SHOWS THAT THE APPLICATION FOR REMOVAL OF DEFECT WAS RECEIVED ON 27.06.2017. IT FURTHER SHOWS THAT THE ASSESSEE HAS FURNISHED THREE COPY OF ASSESSMENT ORDER. HOWEVER, WE HAVE NOTED THAT COPY OF ASSESSMENT ORDER IS STIL L NOT ON RECORD. CONSIDERING THE FACT THAT THE ASSESSEE HAS REMOVED THE DEFECT, HOWEVER, THE COPY OF ASSESSMENT ORDER WAS NOT PLACED ON RECORD OF THE FI LE BY THE CONCERNED STAFF OF THE REGISTRY. THEREFORE, CONSIDERING THE FACT AND C IRCUMSTANCES OF THE CASE, WE DEEM IT APPROPRIATE TO RECALL THE ORDER DATED 09.08 .2017 AND DIRECT THE REGISTRY TO FIX THE APPEAL FOR REGULAR HEARING BY REGULAR BE NCH. THE LD.AR OF THE ASSESSEE IS DIRECTED TO FILE THE COPY OF ASSESSMENT ORDER AN D THE NECESSARY DOCUMENT, IF ANY BEFORE THE NEXT DATE OF HEARING. THE ASSESSEE I S ALSO DIRECTED TO FILE A FRESH FORM-36 SHOWING THE LATEST ADDRESS OF THE ASSESSEE. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY A SSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 15 TH JUNE 2018 SD/- SD/- ( R.C.SHARMA ) (PA WAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER 3 MA 44 MUM 2018 - SHRI PANKAJ JIVRAJ VAVIYA (ALIAS P ATEL) MUMBAI; DATED 15/06/2018 S.K.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/