SHRI MANOJ CHHEDA, MUMBAI V. ITO 4(2), THANE

MA 526/MUM/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 4092 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 20-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE S/SHRI SHAMIM YAHYA , ACCOUNTANT MEMBER AND S/SHRI AMARJIT SINGH, JUDICIAL MEMBER M.A. N OS . 526 /M/201 9 (ARISING OUT OF ITA NO. 4776 /M/2018 ) ( / ASSESSMENT YEAR: 2015 - 1 6 ) SHRI MANOJ CHHEDA 110, GOYAL SHOPPING CENTRE, S. V. ROAD, BORIVALI (W), MUMBAI - 400092 . / VS. ITO 4(2) A, WING, 6 TH FLOOR, ASHAR IT PARK, ROAD NO.16 - Z, WAGLE INDL., ESTATE, THANE - 400604. / . / . PAN/GIR NO. : AAUPC6808N ( / APPELLANT ) / APPLICANT .. ( / RESPONDENT ) M.A. N O . 527 /M/201 9 (ARISING OUT OF ITA NO. 4774 /M/201 8 ) ( / ASSESSMENT YEAR: 2015 - 16 ) SHRI DILIP CHHEDA 110, GOYAL SHOPPING CENTRE, S. V. ROAD, BORIVALI (W), MUMBAI - 400092 . / VS. ITO WARD - 4(1) A - WING, , 6 TH FLOOR, ASHAR IT PARK, ROAD NO.16 - Z, WAGLE INDL., ESTATE, THANE - 400604 / . / . PAN/GIR NO. : AAUPC6800E ( / APPELLANT ) / APPLICANT .. ( / RESPONDENT ) M.A. N OS . 528 /M/2019 (ARISING OUT OF ITA NO. 477 7 /M/201 8 ) ( / ASSESSMENT YEAR: 2015 - 16 ) MRS. HEENA CHHEDA 110, GOYAL SHOPPING CENTRE , S. V. ROAD, BORIVALI (W) - 400092 . / VS. ITO WARD - 4(5) A - WING, 6 TH FLOOR, ASHAR IT PARK, ROAD NO.16 - Z, WAGLE INDL. ESTATE, THANE - 401203. / . / . PAN/GIR NO. : ABUPC5841J ( / APPELLANT ) / APPLICANT .. ( / RESPONDENT ) M.A. N O . 529 /M/201 9 (ARISING OUT OF ITA NO. 4778 /M/201 8 ) ( / ASSESSMENT YEAR: 2015 - 16 ) M.S. NOS. 526 TO 529 /M/201 9 A.Y.2015 - 16 MRS. BHAVNA CHHEDA 110, GOYAL SHOPPING CENTRE, S. V. ROAD, BORIVALI (W) - 400092 . / VS. ITO WARD - 4(5) A - WING, 6 TH FLOOR, ASHAR IT PARK, ROAD NO.16 - Z, WAGLE INDL. ESTATE, THANE - 401203. / . / . PAN/GIR NO. : ABUPC5840K ( / APPELLANT ) / APPLICANT .. ( / RESPONDENT ) / DATE OF HEARING: 15 / 11 /2 01 9 /DATE OF PRONOUNCEMENT 20 /01 / 2020 ORDER PER AMARJIT SINGH, J M THE ASSESSEE/APPLICANT HAS FILED THE ABOVE MISCELLANEOUS APPLICATION BEARING NOS.526 TO 529/M/2019 ARISING OUT OF ITA. NO S . 4776 /M/201 8, 4774/M/2018, 4777/M/2018 & 4778/M/2019 FOR THE A.Y.2015 - 1 6 DATED 28 . 0 2 .201 9 . 2. THE BRIEF FACTS OF THE CASE ARE THAT THE APPEALS OF THE ASSESSEE/APPLICANT BEARING ITA. NO S . 4776/M/2018, 4774/M/2018, 4777/M/2018 & 4778/M/2019 FOR THE A.Y.2015 - 16 WERE FILED AGAINST THE ORDER PASSED BY THE CIT(A) DATED 19.06.2018. THE HONBLE ITAT HAS D ISMISSED THE APPEAL OF THE ASSESSEE BY VIRTUE OF ORDER DATED 28.08.2019 WITHOUT HEARING THE ASSESSEE. THE ORD ER WAS PASSED AGAINST EXPARTE . S INCE NO NOTICE WAS SERVED AND THE ORDER WAS PASSED AGAINST THE EXPARTE, THEREFORE, IN THE INTEREST OF JUSTICE . THE ORDER PASSED IN THE ABOVE MENTIONED APPEALS ARE LIABLE TO BE RECALLED IN THE INTEREST OF JUSTICE. 3 . NOTICE GIVEN. 4 . WE HAVE HEARD THE ARGUMENT ADVANCED BY THE LD. REPRESENTATIVE OF THE PARTIES AND PERUSED THE RECORD. WE FIND THAT ITA. NOS. 4776/M/2018, 4 774/M/2018, 4777/M/2018 & 4778/M/2019 FOR THE A.Y.2015 - 16 WERE DECIDED ASSESSEE BY: MS. ANKITA LUNIA REVENUE BY: SHRI AKHTAV H. ANSARI ( SR. A R) M.S. NOS. 526 TO 529 /M/201 9 A.Y.2015 - 16 BY VIRTUE OF ORDER DATED 28.08.2019 IN THE ABSENCE OF THE ASSESSEE. THE ORDER WAS PASSED AGAINST EXPARTE. ON APPRAISAL OF THE ORDER, WE OBSERVED THAT THE NOTICE WAS NOT SERVED UPON THE ASSESSEE DUE TO THIS FACT THAT THE ASSESSEE HAS LEFT THE ADDRESS . NO DOUBT NOTICE WAS NOT SERVED, THEREFORE, IN THE SAID CIRCUMSTANCES AND BY RELYING UPON THE DECISION OF THE HONBLE BOMBAY HIGH COURT IN THE CASE OF LALITNIRMAN BUSINESS DEVELOPMENT (P.) LTD. VS. ITO, WARD 1(3), NASHIK ( 2018) 98 TAXMANN.COM 190 (BOM) WE RECALL THE ORDER DATED 28.08.2019. THE REGISTRY IS DIRECTED TO REFIX THE MATTER IN ALL THE APPEALS IN DUE COURSE OF TIME. THE MISCELLANEOUS AP PLICATIONS ARE HEREBY ALLOWED ACCORDINGLY. IN THE RESULT , THE MISCELLANEOUS APPLICATION S FILED BY THE ASSESSEE ARE HEREBY ORDERED TO BE ALLOWED . ORDER WAS PRON OUNCED IN TH E OPEN COURT ON 20 /01 / 2020 SD/ - SD/ - ( SHAMIM YAHYA ) (AMARJIT SINGH) / ACCOUNTANT MEMBER /JUDICIAL MEMBER MUMBAI, DT: 20 / 01 / 2020 V IJAY PAL SINGH /SR. PS COPY TO : 1 . THE APPELLANT 2 . THE RESPONDENT 3 . THE CIT(A) 4 . THE CIT 5 . THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE, SMC , BENCH (TRUE COPY) BY ORDER ASSTT.REGISTRAR, ITAT, MUMBAI BENCHES