AMARDEEP SINGH ARORA, MUMBAI V. ASST CIT 20(1), MUMBAI

MA 554/MUM/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9207 (ITAT-MUMBAI)
• Duration Of Justice: 10 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-08-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 01-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: V VAIDYANATHAN
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH A MUMBAI BEFORE SHRI MAHAVIR SINGH (VICE PRESIDENT) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) M.A. NO. 554/MUM/2019 (ITA NO. 1339/MUM/2012) ASSESSMENT YEAR: 2007 - 08 AMAN DEEP SINGH ARORA, 18, CHANDRA GUPTA IND. ESTATE, OPP. TANISHQ JEWELLERS, LINK ROAD, ANDHERI (W), MUMBAI - 400053. VS. ASST. CIT - 20(1), PIRAMAL CHAMBERS, LALBAUG, MUMBAI - 400012 PAN NO. ADLPA1611P APPELLANT RESPONDENT ASSESSEE BY : MR. V. VAIDYANATHAN, AR REVENUE BY : MR. UODAL RAJ SINGH, DR DATE OF HEARING : 20/01/2020 DATE OF PRONOUNCEMENT: 11/08/2020 ORDER PER N.K. PRADHAN, A.M. BY MEANS OF THIS MISCELLANEOUS APPLICATION (MA), THE APPLICANT SEEKS RECTIFICATION OF THE ORDER DATED 13.05.2019 PASSED BY THE ITAT A BENCH MUMBAI (ITA NO. 1339/MUM/2012 ) FOR THE ASSESSMENT YEAR (AY) 2007 - 08. 2. THE LD. COUNSEL FOR THE APPLICANT SUBMITS THAT (I) THE ORIGINAL APPEAL WAS DISPOSED OFF EX - PARTE ON 29.02.2016 AND THE MA TO RECALL THE EX - PARTE ORDER OF THE TRIBUNAL IN ITA NO. 1339/MUM/2012 WAS PASSED ON 20.02.2019 AND HENCE A NOTICE FIXING THE HEARING COULD NOT HAVE BEEN ISSUED ON 02.09.2015 OR 29.04.2016, (II) DUE TO NON - RECEIPT OF EARLIER NOTICES ON 17.12.2018, THE ASSESSEE HAD REQUESTED THE TRIBUNAL TO TAKE AMANDEEP SINGH ARORA . MA NO. 554/MUM/2019 2 NOTE OF A NEW ADDRESS FOR FUTURE CORRESPONDENCE, (III) THE NOTICE FIXING THE HEARING ON 06.05.2019 WAS SENT TO THE OLD ADDRESS AND RETURN ED UNDELIVERED; THE APPLICANT DID NOT GET ANY NOTICE OF HEARING AND WAS NOT AWARE OF THE DATE OF HEARING AND (IV) THE DATE OF HEARING WAS FIXED THROUGH NOTICE BOARD, WHICH WAS NOT KNOWN TO THE APPLICANT. ON THE BASIS OF THE ABOVE SUBMISSIONS, THE LD. COU NSEL SUBMITS THAT THE APPLICANT COULD NOT ATTEND AND/OR GET HIMSELF REPRESENTED, AS HE WAS NOT AWARE OF THE DATE OF HEARING AND THEREFORE, REQUESTS THAT THE ORDER BE RECALLED AND THE APPLICANT BE GIVEN AN OPPORTUNITY OF BEING HEARD IN THE MATTER. 3. ON TH E OTHER HAND, THE LD. DEPARTMENTAL REPRESENTATIVE (DR) SUBMITS THAT THERE IS NO PRIMA FACIE MISTAKE IN THE IMPUGNED ORDER OF THE TRIBUNAL, AS THE APPLICANT FAILED TO REPRESENT HIS CASE ON THE DATE FIXED FOR HEARING I.E. 06.05.2019. 4. WE HAVE HEARD THE RI VAL SUBMISSIONS AND PERUSED THE RELEVANT MATERIALS ON RECORD. WE FIND THAT THE APPLICANT HAD FILED A LETTER BEFORE THE REGISTRY INTIMATING THE NEW ADDRESS AS UNDER : AMANDEEP SINGH A RORA, 18, CHANDRA GUPTA IND. ESTATE, OPP. TANISHQ JEWELLERS, LINK ROAD, ANDHERI (W), MUMBAI - 400053. IN VIEW OF THE ABOVE FACTS, WE RECALL THE EX - PARTE ORDER DATED 13.05.2019 AND DIRECT THE REGISTRY TO FIX THIS CASE FOR HEARING BEFORE A REGULAR BENCH. AMANDEEP SINGH ARORA . MA NO. 554/MUM/2019 3 WE NOTE THAT THIS APPEAL WAS HEARD IN 20 .01.2020 .THE PRONOUNCEMENT IS DELAYED DUE TO LOCKDOWN IN VIEW OF COVID 19 PANDEMIC. ORDER IS PRONOUNCED TODAY AS PER RULE 34(4) BY PLACING IT ON THE NOTICE BOARD . 5. IN THE RESULT, THE MA IS ALLOWED. SD/ - SD/ - ( MAHAVIR SINGH ) (N.K. PRADHAN) VICE PRESIDENT ACCOUNTANT MEMBER MUMBAI ; DATED: 11/08/2020 RAHUL SHARMA, SR. P.S. COPY 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