SYSTEMATIC STEEL INDUSTRIES LIMITED , MUMBAI V. DEPUTY COMMISSIONER OF INCOME 10 (3), MUMBAI

MA 503/MUM/2018

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 1586 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2010-2011
• Appeal Filed On: 23-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: D C JAIN SHRI D G
• Keywords: Opportunity of being heard; Bonafide mistake
• Section: 10; 11

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUN AL MUMBAI BENCH ' E ', MUMBAI BEFORE SHRI SHAMIM YAHYA, A M AND SHRI AMARJIT SINGH , JM M.A. 503 /MUM/201 8 (ARISING OUT OF I.T.A.NO. 6115 /MUM/201 4 ) (ASSESSMENT YEAR S: 20 10 - 11 ) M/S. SYSTEMATIC STEEL INDUSTRIES LTD. 111, 1 ST RUNWAL HEIGHTS, LBS MARG, MULUND (WEST) MUMBAI - 400080 V S THE DY. COMMISSIONER OF INCOME TAX 10(3) ROOM NO.451, AYAKAR BHAVAN, M. K. ROAD, MUMBAI - 400020 PAN : AAECS3764N APPLICANT RESPONDENT / DATE OF HEARING : 18.01.2019 / DATE OF PRONOUNCEMENT : . 18. 01.2019 ORDER PER AMARJIT SINGH, J M THIS ORDER SHALL DISPOSED OFF M.A.NO.503/MUM/2018 ARISING OUT OF ITA NO.6115/MUM/2014 DECIDED ON 23.02.2018. 2. THE BRIEF FACTS OF THE M.A. ARE THAT THE APPLICANT FILED AN APPEAL NO.6115/MUM/2014 WHICH WAS DECIDED EX - PARTE ON 23.02.2018. SINCE THE ASSESSEE FAILED TO APPEAR BEFORE THE ITAT IN THE ABOVE MENTIONED ITA NO.6115/MUM/2014 AND SAID APPEAL WAS DECIDED EX - PARTE, THEREFORE THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN FILED TO RECALL THE ORDER DATED 23.02.2018. 3. WE HAVE HEARD THE ARGUMENTS ADVANCED BY THE LEARNED REPRESEN TATIVE OF THE PARTIES AND PERUSED THE RECORD. APPARENTLY, THE ASSESSEE FILED THE ITA ASSESSEE BY: SHRI D. C. JAIN DEPARTMENT BY: SHRI D. G. PANSARI MA 509 / MUM/2018 NO.6115/MUM/2014 WHICH WAS DECIDED ON 23.02.2018 IN THE ABSENCE OF THE ASSESSEE. THE ASSESSEE EXPLAIN ED THAT ON 19.09.2017, THE REPRESENTATIVE OF THE ASSESSEE MR. D. C. JAIN, ADVOCATE HAD GONE TO JAIPUR, THEREFORE , LEGAL CONSULTANT MR.PADMACHARAN PANIGRAHI APPEARED WHO DUE TO UNINTENTIONAL MISTAKE INFORMED MR. D.C.JAIN ADVOCATE THAT THE CASE WAS ADJOURNED TO 22.11 .2017. ON 22.11.2017, ITAT, E BENCH WAS NOT FUNCTIONING , THEREFORE, THE CASES WERE ADJOURNED TO 01.02.2018. ON 01.02.2018 THE MATTER DID NOT APPEARED ON THE BOARD . A FTER ENQUIRES , IT WAS FOUND THAT ON 29.11.2017 THE CASE WAS DECIDED EX - PARTE. SINCE THE ABSENCE OF THE ASSESSEE WAS UNINTENTIONAL, THEREFORE, TH E ORDER DATED 23.02.2018 IS REQUIRE D TO BE RECALL ED IN THE INTEREST OF JUSTICE. THE ASSESSEE FILED AFFIDAVIT IN SUPPORT OF HIS CONTENTION. THE ITA NO.6115/MUM/2014 HAS BEEN DECIDED EX - PARTE ON 23.02.2018. AN OPPORTUNITY OF BEING HEARD IS REQUIRE D TO BE GIVE N TO THE ASSESSEE IN THE INTEREST OF JUSTICE SPECIFICALLY IN THE CIRCUMSTANCES WHEN THE ASSESSEE HAS EXPLAINED THAT HIS ABSENCE WAS DUE TO WRONG INFORMATION GIVEN BY THE LEGAL CONSULTANT. TAKING INTO ACCOUNT OF ALL THE FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE OF THE VIEW THAT THE CASE IS REQUIRED TO BE DECIDED ON THE BASIS OF THE MERIT, THEREFORE, WE RECALL ED THE ORDER DATED 23.02.2018 AND DIRECT THE REGISTRY TO RE - FIX THE CASE IN DUE COURSE OF TIME. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATI ONS FILED BY THE ASSESSEE IS ALLOWED. ORDER WAS PRON OUNCED IN THE OPEN COURT ON 18.01.2019 SD/ - SD/ - ( SHAMIM YAHYA ) (AMARJIT SINGH ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DT: 18.01.2019 MP MA 509 / MUM/2018 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//