HEMA MAHESH HARIA, MUMBAI V. ITO 19(2)(3), MUMBAI

MA 514/MUM/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 5780 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 12-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAMATHA MUL LAMURI
• Assessee Lawyers: PRADNYA VAIRALE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES B , MUMBAI BEFORE S HRI SHAMIM YAHYA (AM) AND SHRI RAM LAL NEGI (JM) M .A. N O. 514 / MUM /2019 ( ARISING OUT OF ITA N O. 7473 /MUM /201 2 ) ( ASSESSMENT YEAR : 2005 06 ) HEMA MAHESH HARIA, 22, MANGESH DARSHAN, PHI ROZSHAH MEHTA RD., SANTACRUZ (W), MUMBAI - 400054 PAN: AAVPH6203K VS. THE INCOME TAX OFFICER - 19(2)(3 ), AAYAKAR BHAVAN, M.K. ROAD, MUMBAI - 400020 (APPELLANT) (RESPONDENT) M.A. NO. 51 5 / MUM /2019 ( ARISING OUT OF ITA N O. 7474/MUM /201 2 ) ( ASSESSMENT YE AR : 2005 06 ) MAHESH D. HARIA, 22, MANGESH DARSHAN, PHIROZSHAH MEHTA RD., SANTACRUZ (W), MUMBAI - 400054 PAN: AAAPH3473J VS. THE INCOME TAX OFFICER - 19(2)(4), MUMBAI (APPELLANT) (RESPONDENT) ASSESSEE BY : MS. PRADNYA VAIRA LE ( AR ) REVENUE BY : SHRI SAMATHA MULLAMURI (D R) DATE OF HEARING : 08/11 /201 9 DATE OF PRONOUNCEMENT: 17 / 01 /20 20 O R D E R PER RAM LAL NEGI, JM THE ASSESSEE HAS FILED THE CAPTIONED MISCELLANEOUS APPLICATION S FOR RECALLIN G OF EX PARTE ORDER (COMMON ORDER) DATED 07.06.2019 PASSED BY THE B BENCH OF THE ITAT MUMBAI IN A SSESSEES APPEALS ITA NO . 7473 & 7474/MUM/2012 PERTAI NING TO THE ASSESSMENT YEAR 2005 - 06 ON THE GROUND 2 M.A. NO S . 514 AND 515 / MUM/2019 ASSESSMENT YEAR: 2005 - 06 THAT SINCE THE ASSESSEE WAS OUT OF STATION, HE COULD NO T APPEAR BEFORE THE TRIBUNAL ON THE DATE FIXED FOR HEARING . THEREFORE, THE SAME IS REQUIRED TO BE RESTORED/ RECALLED AND ADJUDICATED ON MERITS AFTER HEARING THE ASSESSEE. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED BEFORE US THAT THE AFORESAID APPEALS W ERE FIXED FOR HEARING ON 19.03. 20 19 , HOWEVER, ON THE SAID DATE NONE APPEARED ON BEHALF OF THE ASSESSEE AS MR. MAHESH D. HARIA (THE ASSESSEE) WAS OUT OF STATION AND THE CONCERNED FILES WERE IN HIS POSSESSION. THE LD. COUNSEL ACCORDINGLY SUBMITTED THAT SINCE NON - APPEARANCE BEFORE THE TRIBUNAL WAS NEITHER DELIBERATE NOR NEGLIGENT ACT ON THE PART OF THE ASSESSEE, THE APPLICATIONS MAY BE ALLOWED AND THE IMPUGNED DECISION MAY BE RECALLED FOR DECIDING THE SAME AFRESH ON MERITS. ACCORDINGLY, THE ASSESSEE MAY BE GIV EN AN OPPORTUNITY TO PRESENT ITS APPEAL BEFORE THE TRIBUNAL IN THE INTEREST OF JUSTICE . 3. ON THE OTHER HAND, T HE LD. DEPARTMENTAL REPRESENTATIVE (DR) OPPOSED THE APPLICATION S ON THE GROUND THAT SINCE THE ASSESSEE HAS FAILED TO PROVE ANY REASONABLE GROUN D FOR HIS NON - APPEARANCE , FURTHER OPPORTUNITY SHOULD NOT BE GIVEN TO THE ASSESSEE. 4. WE HAVE HEARD THE RIVAL SUBMISSION AND ALSO PERUSED THE MATERIAL ON RECORD. MR. MAHESH D. HARIA (THE APPELLANT) HAS SUBMITTED AN AFFIDAVIT STATING THAT DURING THE RELEVAN T PERIOD HE WAS OUT OF STATION IN KUTCH AND THE CONCERNED FILES WERE LYING WITH HIM, DUE TO WHICH HE COULD NOT APPEARED BEFORE THE TRIBUNAL ON THE DATE OF FINAL HEARINGS OF THE APPEALS . FROM THE CONTENTS OF THE AFFIDAVIT AND THE SUBMISSIONS MADE BY THE LD. COUNSEL, WE ARE CONVINCED THAT THERE WAS A SUFFICIENT CAUSE FOR NON - APPEARANCE OF THE ASSESSEE BEFORE THE TRIBUNAL . HENCE, WE ARE OF THE CONSIDERED VIEW THAT IN ALL FAIRNESS THE ASSESSEE SHOULD GET AN OPPORTUNITY TO PRESENT ITS CASE BEFORE THE TRIBUNAL ON MERITS. 5. ACCORDINGLY, WE ALLOW THE PRESENT MISCELLANEOUS APPLICATIO N S AND RECALL THE EX - PARTE ORDER DATED 07.06.2019 PASSED BY THE B BENCH IN ITA 7473 & 3 M.A. NO S . 514 AND 515 / MUM/2019 ASSESSMENT YEAR: 2005 - 06 7474/MUM/2012 IN THE INTEREST OF JUSTICE AND DIRECT THE REGISTRY TO POST THESE APPEALS FOR HEARIN G AFRESH BY A REGULAR BENCH IN NORMAL COURSE . IN THE RESULT, MISC. APPLICATION S FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 17 TH JANUARY , 20 20 . SD/ - SD/ - ( SHAMIM YAHYA ) ( RAM LAL NEGI ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI ; DATED: 17 / 01 / 20 20 ALINDRA, PS / C OPY 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