SUNIL GREAT (HYK) PROCESSORS PRIVATE LIMITED , BHIWANDI V. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1, KALYAN

MA 529/MUM/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6547 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2011-2012
• Appeal Filed On: 31-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D G
• Keywords: Opportunity of being heard

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES H, MUMBAI , BEFORE SHRI JOGINDER SINGH, VICE PRESIDENT, AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER M. A. NO.529/MUM/2018 (ARISING OUT OF ITA NO.3270/MUM/2017) ASSESSMENT YEAR: 2011-12 SUNIL GREAT (HYK) PROCESSORS PVT. LTD., HOUSE NO. 1, GREEN PARK, A-WING, 1 ST FLOOR, BHIWANDI-421302 / VS. ACIT, CIRCLE-1 1 ST FLOOR, MOHAN PLAZA, WAYALE NAGAR KHANDAKPADA, KALYAN (W), MAHARASHTRA-421301 ( !'#$% /ASSESSEE) ( & / REVENUE) PAN. NO. AAJCS1619M ' '&( ) * / DA TE OF HEARING : 11/01/2019 ) * / DATE OF ORDER: 11/01/2019 / O R D E R PER JOGINDER SINGH (VICE PRESIDENT) THIS MISCELLANEOUS APPLICATION UNDER SECTION 254(2) OF THE INCOME TAX ACT, 1961 (HEREINAFTER THE ACT) IS B Y THE !'#$% ! / ASSESSEE BY SHRI SANJAY PARIKH & ! / REVENUE BY SHRI D.G. PANSARI - DR MA NO.529/MUM/2018 (ARISING OUT OF ITA NO.3270/MUM/2017) SUNIL GREAT (HYK) PROCESSORS PVT. LTD. 2 ASSESSEE SEEKING RECALLING THE EX-PARTE ORDER OF TH E TRIBUNAL DATED 03/10/2017. 2. DURING HEARING, THE LD. COUNSEL FOR THE ASSESSE E, SHRI SANJAY PARIKH, REITERATED THE CONTENTS OF THE APPLICATION BY STATING THAT IN THE ORDER OF THE TRI BUNAL, IT HAS BEEN MENTIONED THAT THE POSTAL AUTHORITIES RETU RNED THE REGISTERED AD NOTICE WITH THE REMARK NOT KNOWN AN D ON THE BASIS OF WHICH THE TRIBUNAL PROCEEDED WITH THE MATTER AND PASSED AN EX-PARTE ORDER. IT WAS PLEADED THAT P OSSIBLY DURING THE RELEVANT PERIOD, THE HOUSE MAY BE LOCKED AND THE POSTAL AUTHORITIES MIGHT HAVE RETURNED THE REGISTER ED LETTER BUT THERE IS NO CHANGE IN THE ADDRESS. IT WAS PLEAD ED THAT, PRIMA-FACIE, THE ASSESSEE IS HAVING A GOOD CASE, T HEREFORE, OPPORTUNITY OF BEING HEARD MAY BE PROVIDED TO THE A SSESSEE OTHERWISE, THE ASSESSEE WILL SUFFER IRREPARABLE LOS SES. ON THE OTHER HAND, THE LD. DR, CONTENDED THAT THE ORDER OF THE TRIBUNAL MAY NOT BE RECALLED. 2.1. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IN VIEW O F THE FOREGOING DISCUSSION, IT IS NOTED THAT ON 06/09/201 7, NOBODY APPEARED ON BEHALF OF THE ASSESSEE AS REGIST ERED AD MA NO.529/MUM/2018 (ARISING OUT OF ITA NO.3270/MUM/2017) SUNIL GREAT (HYK) PROCESSORS PVT. LTD. 3 NOTICE WAS ISSUED TO THE ASSESSEE FOR 27/09/2017 AN D ON THAT DATE THE BENCH DID NOT FUNCTION. ON 28/09/2017 NONE APPEARED FOR THE ASSESSEE AND THUS AN EX-PARTE ORDE R WAS PASSED BY THE TRIBUNAL ON 03/10/2017. CONSIDERING T HE TOTALITY OF FACTS, WE ARE OF THE VIEW THAT NO PERSO N SHOULD BE CONDEMNED UNHEARD, THEREFORE, AN EX-PARTE ORDER OF THE TRIBUNAL DATED 03/10/2017 IS RECALLED. THE REGISTRY OF THE TRIBUNAL IS DIRECTED TO FIX THE APPEAL OF THE ASSES SEE FOR FRESH HEARING BEFORE THE REGULAR BENCH ON 26/02/201 9. SINCE, THE DATE WAS PRONOUNCED IN THE OPEN COURT, N O SEPARATE NOTICE OF HEARING WILL BE ISSUED TO THE AS SESSEE. FINALLY, THE MISCELLANEOUS APPLICATION OF THE ASSES SEE IS ALLOWED. THIS ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF THE LD. REPRESENTATIVES FROM BOTH SIDES AT THE CONCLUSION OF THE HEARING ON 11/01/2019. SD/- SD/- (RAMIT KOCHAR) (JOGINDER SINGH) '!# / ACCOUNTANT MEMBER /JUDICIAL MEMBER ' ( MUMBAI; , ' DATED : 11/01/2019 F{X~{T? P.S/. !'.. MA NO.529/MUM/2018 (ARISING OUT OF ITA NO.3270/MUM/2017) SUNIL GREAT (HYK) PROCESSORS PVT. LTD. 4 $%&'()(*& / COPY OF THE ORDER FORWARDED TO : 1. ./0 / THE APPELLANT 2. 12/0 / THE RESPONDENT. 3. 3 3 ' 4(.5 / THE CIT, MUMBAI. 4. 3 3 ' 4 / CIT(A)- , MUMBAI 5. 6&7 1!!'# 3 .* .# 8 ' ( / DR, ITAT, MUMBAI 6. 9$ :( / GUARD FILE. ! / BY ORDER, /! (DY./ASSTT. REGISTRAR) ' ( / ITAT, MUMBAI