FINO FINTECH FOUNDATION, MUMBAI V. DCIT 10(3), MUMBAI

MA 470/MUM/2019

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 9194 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2011-2012
• Appeal Filed On: 20-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V VINOD KUMAR
• Assessee Lawyers: PIJUSH MITRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH F MUMBAI BEFORE SHRI MAHAVIR SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) M.A. NO. 470/MUM/2019 ( ITA NO. 1914/MUM/2016 ) ASSESSMENT YEAR: 2011 - 12 FINO FINTECH FOUNDATION , (NOW KNOWN AS FINO PAYMENTS BANK), D - 507, 2 ND FLOOR, SHREE SWAN KNOWLEDGE PARK, MIDC, TURBHE, JUINAGAR, NAVI MUMBAI - 400705. VS. DCIT - 10(3) MUMBAI PAN NO. AABCF1125D APPELLANT RESPONDENT ASSESSEE BY : MR. PIJUSH MITRA, AR REVENUE BY : MR. V. VINOD KUMAR , DR DATE OF HEARING : 18 / 10 /201 9 DATE OF PRONOUNCEMENT : 31/12/2019 ORDER PER N.K. PRADHAN, A.M. BY MEANS OF THIS MISCELLANEOUS APPLICATION (MA), THE APPLICANT SEEKS RECALL OF THE ORDER DATED 18.07.2018 PASSED BY THE ITAT J BENCH MUMBAI (ITA NO. 1914/MUM/2016) FOR THE ASSESSMENT YEAR (AY) 2011 - 12. 2. THE LD. COUNSEL FOR THE APPLICANT SUBMITS THAT A T THE TIME WHEN THE NOTICE WAS SERVED ON THE APPELLANT, IT WAS ADDRESSED TO THE OLD ADDRESS AND HENCE, THE APPLICANT WAS NOT AWARE OF THE HEARING OF THE APPEAL AND CONSEQUENTLY FAILED TO APPEAR BEFORE THE BENCH ON THE APPOINTED DAY, WHICH LED TO EX - PARTE O RDER PASSED BY THE TRIBUNAL. RELYING ON THE DECISION IN THE FINO FINTECH FOUNDATION MA NO. 470/MUM/2019 2 CASE OF CIT V. SEIL INDI A 284 ITR 381 (DEL), IT IS EXPLAINED BY HIM THAT PROVISO TO RULE 245 PROVIDES POWER TO THE TRIBUNAL FOR RECALLING AN EX - PARTE ORDER, IF THERE IS SUFFICIENT CAUSE FOR NON - AP PEARANCE ON THE DATE OF HEARING. FINALLY, IT IS STATED BY HIM THAT NON - RESTORATION OF THE APPEAL WOULD CAUSE DAMAGES AND AVOIDABLE SUFFERING TO THE APPELLANT. 3. ON THE OTHER HAND, THE LD. DEPARTMENTAL REPRESENTATIVE (DR) SUBMITS THAT THOUGH THE CASE WAS FIXED FOR HEARING ON 12.12.2017, 23.05.2018 AND 10.07.2018, NEITHER THE ASSESSEE NOR ITS AUTHORIZED REPRESENTATIVE APPEARED BEFORE THE TRIBUNAL ON THE ABOVE DATES. AS THERE IS REPEATED NON - COMPLIANCE BY THE ASSESSEE, THE LD. DR SUBMITS THAT THE BENCH HAS R IGHTLY PASSED THE ORDER AND THERE IS NO REASON TO RECALL IT. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE RELEVANT MATERIALS ON RECORD. WE FIND THAT THOUGH THE CASE WAS FIXED FOR HEARING ON THREE OCCASIONS, THE ASSESSEE FAILED TO APPEAR BEFORE T HE TRIBUNAL BECAUSE OF CHANGE IN ADDRESS. THE NEW ADDRESS HAS BEE N GIVEN BY THE APPLICANT IN ITS MISCELLANEOUS APPLICATION. IN VIEW OF THE ABOVE FACTS, WE RECALL THE EX - PARTE ORDER DATED 18.07.2018 AND DIRECT THE REGIS TRY TO FIX THE CASE FOR HEARING, BEFOR E A REGULAR BENCH. 5. IN THE RESULT, THE MA IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 31/12/2019. SD/ - SD/ - ( MAHAVIR SINGH ) (N.K. PRADHAN) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED: 31/12/2019 RAHUL SHARMA, SR. P.S. FINO FINTECH FOUNDATION MA NO. 470/MUM/2019 3 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A) - 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE . BY ORDER, //TRUE COPY// (DY./ASSTT. REGISTRAR) ITAT, MUMBAI