KAPISHEK FILMS Private Limited , MUMBAI V. Income TAX OFFICER 11(1)(2), MUMBAI

MA 496/MUM/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4815 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2003-2004
• Appeal Filed On: 19-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NISHANT SAMAIYA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH A MUMBAI BEFORE SHRI MAHAVIR SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) MA NO. 496/MUM/2018 (ITA NO. 3979/MUM/2013) ASSESSMENT YEAR: 2003 - 04 M/S KAPISHEK FILMS PVT. LTD. A - 3, WILD FLOWER HALL BUILDING, JAI BHAVANI MATA ROAD, AMBOLI, ANDHERI (WEST), MUMBAI - 400058 . VS. ITO - 11(1)2)ROOM NO. 436A, AAYAKAR BHAVAN M.K. ROAD, MUMBAI - 400020. PAN NO. AABCK9351N APPELLANT RESPONDENT ASSESSEE BY : MR. K. GOPAL, AR REVENUE BY : MR. NISHANT SAMAIYA , DR DATE OF HEARING : 28/09/2018 DATE OF PRONOUNCEMENT : 23/10/2018 ORDER PER N.K. PRADHAN, AM BY MEANS OF THIS MISCELLANEOUS APPLICATION (MA), THE APPLICANT SEEKS RESTORATION OF THE APPEAL IN ITA NO.3979/MUM/2013 FOR THE ASSESSMENT YEAR 2003 - 04. 2. THE LD. COUNSEL OF THE ASSESSEE SUBMITS THAT THE ABOVE APPEAL WAS DISMISSED IN LIMINE BY THE TRIBUNA L FOR FAULT OF NON - APPEARANCE. IT IS STATED THAT THE APPLICANT HAD ENTRUSTED THE WORK OF REPRESENTING ITS CASE BEFORE ITAT TO THE CHARTER ED ACCOUNTANT MR. J.J. MEHRA AND ALL THE CORRESPONDENCE FROM THE TRIBUNAL WAS RECEIVED AT HIS OFFICE ADDRESS. M/S KAPISHEK FILMS PVT. LTD. M.A. NO. 496/MUM/2018 2 HOWEVER, THE APPLICANT LEARNT THAT M/S A.V. AROLKAR & CO., CA HAVE TAKEN OVER THE VARIOUS CLIENTS AND FILES AFTER THE DEATH OF SHRI MEHRA ON 15.12.2017. SO THE APPLICANT CONTACTED CA ABHAY AROLKAR, PARTNER OF THE ABOVE CA FIRM, WHO INFORMED HIM ABOUT THE ORDER OF T HE TRIBUNAL DATED 24.11.2017, DISMISSING THE APPEAL FOR NON - ATTENDANCE, WHICH WAS LOCATED IN ONE FILE RECEIVED FROM THE OFFICE OF LATE SHRI J.J. MEHRA. THUS THE APPLICANT PLEADS THAT THE NON - ATTENDANCE BEFORE THE TRIBUNAL OCCURRED UNDER THE CIRCUMSTANCES M ENTIONED ABOUT AND THE APPELLANT HAD NO INTENTIONS TO DISREGARD OR IGNORE THE SAME. THEREFORE, IT IS SUBMITTED THAT THE APPEAL BE RESTORED. ON THE OTHER HAND, THE LD. DR SUPPORTS THE ORDER PASSED BY THE TRIBUNAL AS THERE WAS REPEATED NON - COMPLIANCE BY TH E ASSESSEE ON THE DATES FIXED FOR HEARING. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE RELEVANT MATERIALS ON RECORD. WE PASSED THE ORDER ON 24.11.2017 AS THERE WAS NON - COMPLIANCE BY THE ASSESSEE ON THE DATE FIXED FOR HEARING ON 01.09.2015, 11.0 2.2016, 12.07.2017 AND 09.11.2017. HOWEVER, CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE AS DESCRIBED AT PARA 2 HEREINBEFORE, WE RECALL OUR ORDER DATED 24.11.2017 AND DIRECT THE REGISTRY TO FIX THE MATTER FOR REGULAR HEARING . 4. IN THE RESULT, THE MA IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 23/10/2018. SD/ - SD/ - (MAHAVIR SINGH) (N.K. PRADHAN) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED: 23/10/2018 M/S KAPISHEK FILMS PVT. LTD. M.A. NO. 496/MUM/2018 3 RAHUL SHARMA, SR. P.S. 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