DIAMOND INVESTMENTS & PROPERTIES, V. ITO 19(3)(1),

MA 513/MUM/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5315 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-11-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2005-2006
• Appeal Filed On: 16-08-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: K R LAKSHMINARAYAN

Judgement Text

1 MA NO.. 513/MUM/2010 A/O ITA NO.5537/MUM/2010 (ASST YEAR 2005-06) I II IN THE INCOME TAX APPELLATE TRIBUNAL N THE INCOME TAX APPELLATE TRIBUNAL N THE INCOME TAX APPELLATE TRIBUNAL N THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH MUMBAI BENCH MUMBAI BENCH MUMBAI BENCH D DD D MUMBAI MUMBAI MUMBAI MUMBAI BEFORE BEFORE BEFORE BEFORE SHRI D MANMOHAN, VP & SHRI D MANMOHAN, VP & SHRI D MANMOHAN, VP & SHRI D MANMOHAN, VP & SHRI SHRI SHRI SHRI R R R R K PANDA, AM K PANDA, AM K PANDA, AM K PANDA, AM MISCELLANEOUS APPLICATION NO.513/MUM/2010 MISCELLANEOUS APPLICATION NO.513/MUM/2010 MISCELLANEOUS APPLICATION NO.513/MUM/2010 MISCELLANEOUS APPLICATION NO.513/MUM/2010 ARISING OUT OF ARISING OUT OF ARISING OUT OF ARISING OUT OF ITA NO.5537/MUM/2010 (ASST YEAR 2005-06) M/S DIAMOND INVESTMENTS & PROPERTIES, MUMBAI 1 ST FL. DIAMOND PALACE HILL ROAD, BANDRA (W) MUMBAI 50 VS THE INCOME TAX OFFICER WARD 19(3)(1) MUMBAI (APPLICANT ) (RESPONDENT) PAN PAN PAN PAN AADFD2804Q AADFD2804Q AADFD2804Q AADFD2804Q ASSESSEE BY: SHRI K R LAKSHMINARAYAN REVENUE BY: SHRI SUMEET KUMAR O OO O R RR R D DD D E EE E R RR R PER R K PA PER R K PA PER R K PA PER R K PANDA, AM NDA, AM NDA, AM NDA, AM THE ASSESSEE THROUGH THIS MISCELLANEOUS APPLICATION REQUESTS THE TRIBUNAL TO RECALL THE EX-PARTE ORDER PASSED BY IT UPHOLDING THE ORDER OF THE ASSESSING OFFICER AND THEREBY ALLOWING THE APPEAL FILED BY THE REVENUE. 2 THE LD COUNSEL FOR THE ASSESSEE REFERRING TO THE MISCELLANEOUS APPLICATION SUBMITTED THAT THE CASE WAS INITIALLY FIXED FOR HEA RING ON 2.6.2010 AND WAS ADJOURNED TO 20.7.2010 AT THE REQUEST OF BOTH THE P ARTIES. ON 20.7.2010 THE ASSESSEE SOUGHT AN ADJOURNMENT ON THE GROUND THAT T HE ACCOUNTANT HAS LEFT THE JOB AND THE ASSESSEE WAS NOT ABLE TO TRACE OUT THE RECORDS AND APPROACHED THE DEPARTMENT FOR OBTAINING COPIES THEREOF. HOWEVER, SINCE NONE APPEARED FOR AND ON BEHALF OF THE ASSESSEE TO SATISFACTORILY EXP LAIN THE ADJOURNMENT PETITION, THE BENCH REJECTED THE REQUEST FOR ADJOURNMENT AND PASSED THE EX-PARTE ORDER. 2 MA NO.. 513/MUM/2010 A/O ITA NO.5537/MUM/2010 (ASST YEAR 2005-06) HE SUBMITTED THAT IN THE MEANTIME THE ASSESSEE HAS COLLECTED ALL THE PAPERS. HE ACCORDINGLY SUBMITTED THAT IN THE INTEREST OF JUSTI CE, THE ORDER OF THE TRIBUNAL SHOULD BE RECALLED AND THE ASSESSEE BE GIVEN AN OPP ORTUNITY TO ARGUE ITS CASE PROPERLY. 2.1 THE LD DR ON THE OTHER HAND, OPPOSED THE MISCEL LANEOUS APPLICATION FILED BY THE ASSESSEE. 3 AFTER HEARING BOTH THE PARTIES AND AFTER GOING TH ROUGH THE CONTENTS OF THE MISCELLANEOUS APPLICATION, WE ARE OF THE CONSIDERED OPINION THAT IN THE INTEREST OF JUSTICE, THE EX-PARTE ORDER PASSED BY THE TRIBUN AL SHOULD BE RECALLED AND THE ASSESSEE BE GIVEN AN OPPORTUNITY TO ARGUE ITS CASE. ACCORDINGLY, THE ORDER OF THE TRIBUNAL IS RECALLED AND THE APPEAL IS FIXED FO R HEARING ON 24.1.2011 WHICH WAS ANNOUNCED IN THE OPEN COURT. IT WAS FURTHER ANN OUNCED THAT NO SEPARATE NOTICE SHALL BE ISSUED TO WHICH BOTH THE PARTIES A GREED. HOWEVER, WE MAKE IT CLEAR THAT IN CASE THE ASSESSEE SEEKS ANY ADJOURNME NT ON THE DATE OF HEARING THEN THE ORDER OF THE TRIBUNAL SHALL BE RESTORED. WE HOLD AND DIRECT ACCORDINGLY. 4 IN THE RESULT, THE MISCELLANEOUS APPLICATION FILE D BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING I.E. 19.11.2010 SD/ SD/- ( (( ( D MANMOHAN D MANMOHAN D MANMOHAN D MANMOHAN ) )) ) VICE PRESIDENT ( (( ( R K PANDA R K PANDA R K PANDA R K PANDA ) )) ) ACCOUNTANT MEMBER PLACE: MUMBAI : DATED: 19 TH , NOV 2010 RAJ* 3 MA NO.. 513/MUM/2010 A/O ITA NO.5537/MUM/2010 (ASST YEAR 2005-06) COPY FORWARDED TO: 1 APPELLANT 2 RESPONDENT 3 CIT 4 CIT(A) 5 DR /TRUE COPY/ BY ORDER DY /AR, ITAT, MUMBAI