LALIT KUMAR MANGILAL JAIN, MUMBAI V. INCOME TAX OFFICER-17(3)(3), MUMBAI

MA 557/MUM/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6546 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 21-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D G
• Assessee Lawyers: RUCHI RATHOD

Judgement Text

- IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES SMC, MUMBAI , BEFORE SHRI JOGINDER SINGH, VICE PRESIDENT, M.A. NO.557/MUM/2018 (ARISING OUT OF ITA NO.4517/MUM/2017) ASSESSMENT YEAR: 2010-11 SHRI LALIT KUMAR MANGILAL JAIN, 507, SANKEHESHWAR DARSHAN, SETH MOTISHAW LANE, MAZGOAN MUMBAI-400010 / VS. INCOME TAX OFFICER - 17(3)(3) ROOM NO.613, 6 TH FLOOR, PIRAMAL CHAMBERS, PAREL, MUMBAI-400012 / ASSESSEE / REVENUE P.A. NO. AAFPJ0326H ' # $ / ASSESSEE BY MS. RUCHI RATHOD ' # $ / REVENUE BY SHRI D.G. PANSARI - DR / DATE OF HEARING 11/01/2019 $ / DATE OF ORDER: 11/01/2019 $ / O R D E R THIS MISCELLANEOUS APPLICATION UNDER SECTION 254(2 ) OF THE INCOME TAX ACT, 1961 (HEREINAFTER THE ACT) IS B Y THE ASSESSEE SEEKING RECALLING OF AN EX-PARTE ORDER DAT ED 19/12/2017. M.A. NO.557/MUM/2018 (ARISING OUT OF ITA NO.4517/MUM/2017) LALIT KUMAR MANGILAL JAIN 2 2. DURING HEARING, MS. RUCHI RATHOD, LD. COUNSEL F OR THE ASSESSEE, EXPLAINED THAT DURING THE RELEVANT TI ME, WHEN THE APPEAL OF THE ASSESSEE WAS TAKEN UP FOR HEARING , THE ASSESSEE WAS IN HOSPITAL AND THUS COULD NOT APPEAR BEFORE THE TRIBUNAL ON THE APPOINTED DATE. IT WAS ALSO PLE ADED THAT DUE TO CHANGE IN THE ADDRESS OF THE ASSESSEE, NOTIC E COULD NOT BE SERVED AND SINCE, IT WAS A FIRST HEARING, A LENIENT VIEW MAY BE TAKEN. ON THE OTHER HAND, THE LD. DR, SHRI D .G. PANSARI, CONTENDED THAT THE ORDER MAY NOT BE RECALL ED. 2.1. I HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IT IS NOT ED THAT RPAD NOTICE WAS SENT TO THE ASSESSEE, WHICH WAS RET URNED BY THE POSTAL AUTHORITIES WITH THE REMARK LEFT. IT WAS THE APPEAL OF THE ASSESSEE, THEREFORE, IT WAS THE DUTY OF THE ASSESSEE TO INFORM THE REGISTRY REGARDING CHANGE IN THE ADDRESS. HOWEVER, SINCE THE ASSESSEE WAS HOSPITALI ZED DURING THE RELEVANT TIME, THEREFORE, IN MY OPINION, A LENIENT VIEW IS REQUIRED, THEREFORE, THE EX-PARTE ORDER OF THE TRIBUNAL DATED 19/12/2017 IS RECALLED. THE APPEAL OF THE ASS ESSEE WILL HEARD AFRESH ON 25/02/2019 FOR WHICH NO SEPARATE NO TICE OF M.A. NO.557/MUM/2018 (ARISING OUT OF ITA NO.4517/MUM/2017) LALIT KUMAR MANGILAL JAIN 3 HEARING WILL BE ISSUED TO THE ASSESSEE. THIS DATE W AS DULY NOTED BY THE LD. COUNSEL FOR THE ASSESSEE. THE MISC ELLANEOUS APPLICATION OF THE ASSESSEE IS THEREFORE ALLOWED. FINALLY, THE MISCELLANEOUS APPLICATION OF THE ASSES SEE IS ALLOWED. THIS ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF LD. REPRESENTATIVE FROM BOTH SIDES AT T HE CONCLUSION OF THE HEARING ON 11/01/2019. SD/- (JOGINDER SINGH) / VICE PRESIDENT MUMBAI; ' DATED : 11/01/2019 F{X~{T? P.S / #$ $ ' '()* +$*,) / COPY OF THE ORDER FORWARDED TO : 1. %&'( / THE APPELLANT 2. )*'( / THE RESPONDENT. 3. + + , / THE CIT, MUMBAI. 4. + + , / CIT- , MUMBAI 5. -./ )#0 + %& %#10 / DR, ITAT, MUMBAI 6. /2 3& / GUARD FILE. $ / BY ORDER, / (DY./ASSTT. REGISTRAR) / ITAT, MUMBAI