INCOME TAX OFFICER 19(3)(2), MUMBAI V. INDIA COMMERCIAL LOAN TRUST SERIES III 2008, MUMBAI

MA 555/MUM/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5913 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 4 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-01-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2009-2010
• Appeal Filed On: 22-08-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHRI
• Assessee Lawyers: JIGNA PAREKH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, MUM BAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER & SHRI RAJESH KUMAR, ACCOUNTANT MEMBER MISCELLANEOUS APPLICATION NO.555/MUM/2017 (ARISING OUT OF ITA NO.5280/MUM/2016) ( / ASSESSMENT YEAR :2010-2011) SHRI PARESH N TRIVEDI, 1062/63, A-WING, CLOVER REGENCY, RAMJI ASHAR LANE, M.G.ROAD, GHATKOPAR EAST, MUMBAI-400077 VS. DCIT-CC-18, MUMBAI ./PAN NO. : ABCPT 5819 R ( /APPELLANT ) .. ( / RESPONDENT ) /ASSESSEE BY : JIGNA PAREKH, AR /REVENUE BY : SHRI PANKAJ KUMAR, DR / DATE OF HEARING : 11/01/2019 /DATE OF PRONOUNCEMENT 17/01/2019 / O R D E R PER SHRI RAJESH KUMAR, AM : BY VIRTUE OF THIS MISCELLANEOUS APPLICATION, THE AS SESSEE SEEKS RECALLING AND RECTIFICATION OF THE ORDER DATED 27.0 4.2018, PASSED BY THE TRIBUNAL IN ITA NO.5280/MUM/2016 FOR THE ASSESSMENT YEAR 2011-2012. 2. LD. AR BEFORE US SUBMITTED THAT ON THE DATE FIXE D FOR HEARING I.E. ON 10 TH APRIL, 2018, THE ASSESSEE COULD NOT APPEAR BEFORE THE TRIBUNAL ON THAT DATE AND THEREFORE THE CASE WAS DECIDED EXPAR TE. LD.AR SUBMITTED BEFORE THE BENCH THAT ON THAT DATE OF HEARING , THE AUTHORISED REPRESENTATIVE WAS OUT OF STATION AND THE PERSON DE PUTED TO SEEK ADJOURNMENT COULD NOT REACH IN TIME AND APPEAR BE FORE THE TRIBUNAL TO SEEK THE ADJOURNMENT AND THE CASE WAS DECIDED EX-P ARTE IN THE ABSENCE OF THE ASSESSEE. THE LD AR SUBMITTED BEFORE THE BEN CH THE NON MA NO.555/MUM/18 2 APPEARANCE WAS NOT DELIBERATE AND WAS DUE TO THE RE ASONS BEYOND THE CONTROL OF THE ASSESSEE. NOW, LD. AR HAS SUBMITTED BEFORE US THAT SINCE THE CASE OF THE ASSESSEE HAS NOT BEEN HEARD ON MERI TS, THEREFORE, IT WOULD BE IN THE INTEREST OF JUSTICE AND FAIRPLAY IF THE EXPARTE ORDER IS RECALLED AND HEARD ON MERIT, SO THAT THE JUSTICE IS TO BE DONE TO THE ASSESSEE. 3. LD. DR, ON THE OTHER HAND, OBJECTED THE RECALLIN G/RECTIFICATION OF THE ORDER ON THE GROUND THAT ON THE DATE OF HEARING NO ONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE ASSESSEE KNOWING THE FACT OF THE CASE HAVING BEEN FIXED FOR HEARING ON THAT DATE AND, THE REFORE, MISCELLANEOUS APPLICATION SHOULD NOT BE ENTERTAINED. 4. AFTER HEARING BOTH THE PARTIES AND PERUSING THE MATERIAL ON RECORD AND THE IMPUGNED ORDER OF ITAT, WE OBSERVE THAT THE NON-APPEARANCE ON THE DATE OF HEARING I.E. ON 10.04.2018 WAS ON ACCOU NT OF GENUINE REASONS AS SUBMITTED BY LD. AR DURING THE COURSE OF HEARING . IN OUR OPINION, SINCE THE APPEAL WAS HEARD EX-PARTE WITHOUT CONSIDERING T HE MERITS OF THE CASE , WE, THEREFORE, ARE OF THE OPINION THAT THE ASSESSEE SHOULD BE GIVEN ONE MORE OPPORTUNITY TO PRESENT HIS CASE ON MERITS. A CCORDINGLY, WE HEREBY RECALL THE EXPARTE ORDER DATED 27.04.2018, PASSED B Y THE TRIBUNAL IN ITA NO.5280/MUM/2016 AND DIRECT THE REGISTRY TO POST TH E SAME FOR HEARING ON 15.02.2019. WE ORDER ACCORDINGLY. MA NO.555/MUM/18 3 5. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 17/01/2019 SD/- ( SAKTIJIT DEY ) SD/- (RAJESH KUMAR) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI ; DATED 17/01/2019 . . /PRAKASH KUMAR MISHRA , SR.PS. / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( ASSISTANT REGISTRAR ) , / ITAT, MUMBAI 1. / THE APPELLANT- 2. / THE RESPONDENT- 3. ( ) / THE CIT(A), MUMBAI 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE. //TRUE COPY//