C J GROUP & GAJRAS BUILDERS & DEVELOPERS, NAVI MUMBAI V. INCOME TAX OFFICER WARD 1, RAIGAD

MA 449/MUM/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 8963 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 25-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SATISH CHANDRA RAJORE
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH SMC, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER MA NO.449/M/2018 (ARISING OUT OF ITA NO.3569/M/2017) ASSESSMENT YEAR: 2011-12 M/S. C.J. GROUP AND GAJRAS BUILDERS & DEVELOPERS, BHOOMI ELITE, FLAT NO-201, PLOT NO.27/27A/27B, SECTOR-28, NEAR AGRI KOLI SAMAJ HALL, NERUL, NAVI MUMBAI 400 706 PAN: AAFFC 7914G VS. INCOME TAX OFFICER, WARD-1, THIRD FLOOR, TRIFED TOWER, OPP KHANDA COLONY, PANVEL, RAIGAD 410206 (APPELLANT) (RESPONDENT) ASSESSEE BY : MS. RITIKA AGARWAL, A.R. REVENUE BY : SHRI SATISH CHANDRA RAJORE, D.R. DATE OF HEARING : 21.12.2018 DATE OF PRONOUNCEMENT : 21.12.2018 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: THE ASSESSEE HAS FILED THIS MISCELLANEOUS APPLICATI ON SEEKING RECALL OF EX-PARTE ORDER DATED 20.09.2017 PASSED IN THE HANDS OF THE ASSESSEE BY THE TRIBUNAL FOR ASSESSMENT YEAR 2011-12. 2. LD. COUNSEL APPEARING FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE DID NOT RECEIVE ANY NOTICE OF HEARING AND IT ALSO DID N OT RECEIVE THE ORDER PASSED BY THE TRIBUNAL. IT CAME TO THE NOTICE OF THE ASSESSE E THAT THE APPEAL HAS BEEN DISPOSED OF EX-PARTE, WHEN THE ASSESSEE APPROACHED THE DEPARTMENT FOR SOME OTHER WORK. ON NOTICING THE SAME THE ASSESSEE HAS FILED THIS MISCELLANEOUS APPLICATION. THE LD. A.R. SUBMITTED THAT THERE IS NO WILLFUL FAULT ON THE PART OF THE ASSESSEE IN NOT APPEARING BEFORE THE TRIBUNAL. ACCORDINGLY, SHE PRAYED FOR RECALL OF THE ORDER PASSED BY THE TRIBUNAL. MA NO.449/M/2018 (ARISING OUT OF ITA NO.3569/M/2017) M/S. C.J. GROUP AND GAJRAS BUILDERS & DEVELOPERS 2 3. I HEARD THE LD. D.R. AND PERUSED THE RECORDS. I NOTICE THAT THE NOTICE OF HEARING WAS SERVED TO THE ASSESSEE BY REGISTERED PO ST AND THE SAME WAS ALSO ACKNOWLEDGED BY THE ASSESSEE. HENCE, THE TRIBUNAL HAS PROCEEDED TO DISPOSE OF THE APPEAL EX-PARTE. WHEN THIS FACT WAS POINTED OUT TO THE LD. A.R., THE REPRESENTATIVE SUBMITTED THAT THE ADDRESS BELONGS T O A CONSTRUCTION SITE AND HENCE THE PERSON WHO RECEIVED THE NOTICE MIGHT HAVE OMITTED TO PLACE IT BEFORE THE CONCERNED OFFICIAL. 4. SINCE THE NOTICE HAS BEEN SERVED ON THE ASSESSEE , I AM OF THE VIEW THAT THERE IS FAULT ON THE PART OF THE ASSESSEE IN NOT A PPEARING BEFORE THE TRIBUNAL. HOWEVER, IN THE INTEREST OF NATURAL JUSTICE, I AM O F THE VIEW THAT ASSESSEE SHOULD BE PROVIDED WITH AN OPPORTUNITY TO REPRESENT ITS CASE. ACCORDINGLY, I AM OF THE VIEW THAT THE IMPUGNED EX-PARTE ORDER MAY BE RECALLED SUBJECT TO THE PAYMENT OF COST OF RS.5000/- BY THE ASSESSEE. ACCO RDINGLY, I DIRECT THE ASSESSEE TO PAY A COST OF RS.5000/- TO THE CREDIT O F INCOME TAX DEPARTMENT AS OTHER FEES AND THE SAME SHALL BE PAID ON OR BEFOR E 04.01.2019. SUBJECT TO THE PAYMENT OF THE ABOVE SAID COST, THE IMPUGNED ORDER PASSED BY THE TRIBUNAL IS RECALLED. I DIRECT THE REGISTRY TO POST THE APPEAL FOR HEARING ON 21.01.2019 BEFORE THE REGULAR BENCH. SINCE THE DATE OF HEARIN G IS ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, THE REGI STRY MAY DESIST FROM ISSUING FORMAL NOTICE OF HEARING TO THE PARTIES. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 21.12.2018 . SD/- (B.R. BASKARAN) ACCOUNTANT MEMBER MUMBAI, DATED: 21.12.2018. * KISHORE, SR. P.S. MA NO.449/M/2018 (ARISING OUT OF ITA NO.3569/M/2017) M/S. C.J. GROUP AND GAJRAS BUILDERS & DEVELOPERS 3 COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT (A) CONCERNED, MUMBAI THE DR CONCERNED BENCH //TRUE COPY// [ BY ORD ER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.