THE VALLABHNAGAR CO OPERATIVE HOUSING SOCIETY LTD, MUMBAI V. ITO WD 21(2)(4), MUMBAI

MA 440/MUM/2016

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6648 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 4 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 1995-1996
• Appeal Filed On: 27-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V VIDYADHAR

Judgement Text

, INCOME-TAX APPELLATE TRIBUNAL -FBENCH MUMBAI , , , BEFORE S/SHRI RAJENDRA,ACCOUNTANT MEMBER AND SANDEEP GOSAIN,JUDICIAL MEMBER MA NO.440 & 441/MUM/2016 (ARISING OUT OF ./I.T.A./4257 & 4256/MUM/2014, /ASSESSMENT YEAR: 1995-96 ) THE VALLABH NAGAR CO-OPERATIVE HOUSING SOCIETY LIMITED 51, NS ROAD NO.11 JAI HIND CLUB, JVPD SCHEME VILE PARLE (W),MUMBAI-400 056. PAN:AAAAV 0288 J VS. INCOME TAX OFFICER-21(2)(4) 5TH FLOOR,C-10, PRATYAKSHA KAR BHAVAN, BANDRA KURLA COMPLEX, BANDRA (E) MUMBAI-5400 050. ( /APPELLANT ) ( / RESPONDENT ) REVENUE BY: SHRI V. VIDYADHAR ASSESSEE BY: MS. AARTI VISSANJI / DATE OF HEARING: 23/03/2018 / DATE OF PRONOUNCEMENT:25/05/2018 ORDER , - PER RAJENDRA, AM - VIDE ITS APPLICATIONS,DATED 27/12/2016,THE ASSESSEE HAS STATED THAT ITS APPEAL (ITA NO. 4257/MUM/2014 (1995-96) WAS FIXED FOR HEARING ON 21 /09/2016 AND WAS DECIDED EX-PARTE. THE ASSESSEE HAS SOUGHT FOR RECALL OF THE ORDER DAT ED 21/09/2016 PASSED BY THE TRIBUNAL.IT WAS FURTHER STATED THAT ON THE SAID DATE OF HEARING ,THE AUTHORISED REPRESENTATIVE WAS UNABLE TO APPEAR BEFORE THE BENCH DUE TO ILLNESS. AN AFFID AVIT,DATED 27/12/2016,WAS SUBMITTED BY THE THEN AR,MS. PARVATHY GANESH,IN THAT REGARD. IT WAS ALSO STATED THAT THE APPEAL WAS FIXED FOR HEARING ON TWO EARLIER OCCASIONS I.E. DATED 16 TH DECEMBER, 2015 AND 23 RD AUGUST, 2016,THAT ON ONE OCCASION THE BENCH DID NOT FUNCTION AND IN THE LATER CASE THE MATTER WAS ADJOURNED (PENDING CONSOLIDATION OF OTHER APPEALS PLACED BEFO RE THE TRIBUNAL ). IN THE THIRD INSTANCE I.E., ON 21/09/2016, THE CASE WAS DECIDED EXPARTE AND DIS MISSED.THE ASSESSEE FURTHER STATES THAT IT BEING A CO-OPERATIVE HOUSING SOCIETY IT IS NOT PROF ESSIONALLY QUALIFIED AND HAD TO RELY ON CHARTERED ACCOUNTANTS FOR PRESENTATION OF ITS CASE. IN THE APPLICATION THE ASSESSEE FURTHER STATES THAT THE GROUNDS RAISED BY THE ASSESSEE WERE COVERED BY EARLIER DECISIONS OF THE TRIBUNAL. MA NO./440 & 441/MUM/2016 THE VALLABH NAGAR CO-OPERATIVE HOUSING SOCIETY LTD . 2 2. DURING THE COURSE OF HEARING BEFORE,THE AUTHORISED REPRESENTATIVE (AR) REITERATED THE ARGUMENTS THAT ARE PART OF THE APPLICATION AND AFFI DAVIT. THE DR LEFT THE ISSUE TO THE BENCH. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS. WE FIND THAT T HE MATTER WAS PLACED FOR HEARING BEFORE THE TRIBUNAL ON 21/09/2016 THAT THE ASSESSEE DID NO T APPEAR BEFORE THE TRIBUNAL ON THE SAID DATE AND MATTER WAS DECIDED WITHOUT HEARING THE ASS ESSEE. CONSIDERING THE PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE,WE ARE OF THE OPINION THA T THE SUBMISSIONS MADE BY THE ASSESSEE ARE REASONABLE. THEREFORE, WE RE-CALL THE ORDER DATED 2 1/09/2016. REGISTRY IS DIRECTED TO PUT UP THE FILE BEFORE REGULAR BENCH FOR FRESH HEARING. AS A RESULT, MISCELLANEOUS APPLICATIONS FILED BY TH E ASSESSEE STAND ALLOWED. . ORDER PRONOUNCED IN THE OPEN COURT ON 25 TH MAY , 2018. 25 ,2018 SD/- SD/- ( / SANDEEP GOSAIN ) ( / RAJENDRA ) !' / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; /DATED : 25.05 .2018. JV.SR.PS. / COPY OF THE ORDER FORWARDED TO : 1. APPELLANT / 2. RESPONDENT / 3. THE CONCERNED CIT(A)/ , 4. THE CONCERNED CIT / 5. DR F BENCH, ITAT, MUMBAI / , , . . . 6. GUARD FILE/ //TRUE COPY// / BY ORDER, / DY./ASST. REGISTRAR , /ITAT, MUMBAI.