M/S.VENTURA COMMODITIES LIMITED, MUMBAI V. ACIT CIRCLE 2(3)(1), MUMBAI

MA 555/MUM/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 2730 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-03-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2014-2015
• Appeal Filed On: 01-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V VINOD KUMAR
• Assessee Lawyers: SAMEER G DALAL
• Keywords: Principle of natural justice
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH F , MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER M .A. NO. 555 / MUM/201 9 [ ARISING OUT OF ITA. NO . 364 /M UM /201 8 (A.Y: 20 14 - 15) ] M/S. VENTURA COMMODITIES LTD., GROUND FLOOR, DHANNUR E, 15 SIR P.M. ROAD, FORT MUMBAI 400001 PAN : AADCA4490N V. ACIT, CIRCLE 2(3)(1) AAYAKAR BHAVAN MUMBAI 400020 (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI SAMEER G. DALAL DEPARTMENT BY : SHRI V. VINOD KUMAR DATE OF HEARING : 28.02.2020 DATE OF PRONOUNCEMENT : 13.03.2020 O R D E R PER C. N. PRASAD (JM) 1. THROUGH THIS MISCELLANEOUS APPLICATION THE ASSESSEE IS SEEKING RECALL OF THE EXPARTE ORDER PASSED BY THE TRIBUNAL DATED 29.05.2019 . 2. LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT DURING THE MONTH OF DECEMBER 2018 ASSESSEE HAS SHIFTED OFFICES OF ITS GROUP CONCERNS TO B - WING, 8 TH FLOOR, LODHA I - THINK TECHNO CAMPUS, POKHARAN ROAD NO.2 2 M.A. NO.555/MUM/2019 M/S. VENTURA COMMODITIES LTD., OFF EASTERN EXPRESS HIGH WAY, THANE (W) 400 607 FROM THE ADDRESS AS MENTIO NED IN THE FORM 36 . LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE NOTICE RECEIVED FIXING THE DATE OF HEARING ON 19.03.2019 WAS MISPLACED DUE TO SHIFTING OF OFFICE PREMISES. LEARNED COUN SEL FOR THE ASSESSEE SUBMITTED THAT NON - APPEARANCE OF THE ASSESSEE ON THE DATE OF HEARING WAS NOT DUE TO NEGLIGENCE ON ITS PART NOR ANY WILLFUL DEFAULT BUT WAS SOLELY DUE TO THE REASON BEYOND THE CONTROL OF THE ASSESSEE. I T IS SUBMITTED THAT A N AFFIDAVIT BY THE ASSESSEE TO TH AT EXTANT AFFIRMING THE STATEMENT MADE IN THE MISCELLANEOUS APPLICATION HAS BEEN FILED. LD. COUNSEL FOR THE ASSESSEE PRAYED FOR RECALL OF THE EXPARTE ORDER IN THE INTEREST OF THE JUSTICE AS THERE IS SUFFICIENT CAUSE FOR NON - APPEARANCE OF THE AS SESSEE. 3. LD. DR HAS NO SERIOUS OBJECTION IN RECALLING THE EXPARTE ORDER. 4. CONSIDERING THE SUBMISSIONS OF BOTH THE PARTIES AND VERIFYING THE RECORDS AND THE CONTENTS AND AFFIDAVIT FILED ALONG WITH MISCELLANEOUS APPLICATION ARE CONSIDERED . WE ARE OF THE VIEW THAT THE APPEAL SHOULD BE RECALLED AND AN OPPORTUNITY TO THE ASSESSEE TO REPRESENT ITS CASE SHOULD BE GIVEN TO MEET THE PRINCIPLE OF NATURAL JUSTICE. THUS, WE RECALL THE EXPARTE ORDER PASSED BY THE TRIBUNA L IN ITA.NO. 364/ MUM/2018 DATED 3 M.A. NO.555/MUM/2019 M/S. VENTURA COMMODITIES LTD., 29.05.2019 . THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR HEARING IN DUE COURSE AFTER ISSUING NOTICE TO BOTH THE PARTIES. 5. IN THE RESULT, MISCELLANEOUS APPLICATION FI LED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 13 TH M ARCH , 2020 SD/ - SD/ - ( S. RIFAUR RAHMAN ) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI / DATED 13 / 0 3 / 2020 GIRIDHAR , S R. PS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY// BY ORDER (ASSTT. REGISTRAR) ITAT, MUM