EMINENT GAS TECHNOLOGIES PRIVATE LIMITED, MUMBAI V. INCOME TAX OFFICER - WARD 1(1), MUMBAI

MA 561/MUM/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 5942 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2009-2010
• Appeal Filed On: 16-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 201; 10

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL E BENCH, MUMBAI BEFORE S/SHRI M. BALAGANESH , ACCOUNTANT MEMBER AND S/SHRI AMARJIT SINGH, JUDICIAL MEMBER M.A. N O S . 561/M/2019 & 562 / M/201 9 (ARISING OUT OF ITA NO S . 203/M/2018 & 204/M /201 8 ) ( / ASSESSMENT YEAR S : 2009 - 10 & 2010 - 1 1 ) EMINENT GAS TECHNOLOGIES PVT. LTD. 29, HARIA INDUSTRIAL ESTATE, OFF LBS, MARG, MAJIWADA, THANE (W), THANE . / VS. ITO - WARD 1(1) MOHAN PLAZA, KHADAKPADA, KALYAN (W), KALYAN. / . / . PAN/GIR NO. : AABCE6652J ( / APPELLANT )/ APPLICANT .. ( / RESPONDENT ) / DATE OF HEARING: 20/12/ 201 9 /DATE OF PRONOUNCEMENT: 29 /01 / 2020 ORDER PER AMARJIT SINGH, J M THIS ORDER SHALL DISPOSE OF THE MISCELLA N EOUS APPLICATION S BEARING NO. 561 & 562 /M/2019 MOVED BY APP LICANT ARISING OUT OF IN ITA. NO S . 203 & 204 /MUM/201 8 RELEVANT TO THE A .Y S . 2009 - 10 & 2010 - 11 RESPECTIVELY . 2. BRIEF FACTS OF THE CASE ARE THAT THE HONBLE I TAT HAS DECIDED THE ITA. NOS. 203 & 204 /M UM / 2018 BY VIRTUE OF ORDER DATED 23.05 .201 9 . T HE ORDER WAS PASSED AGAINST EXPARTE. THE ASSESSEE/APPLICANT FA I LED TO PUT ITS VERSION BEFORE THE TRIBUNAL, THEREFORE, IN THE SAID CIRCUMSTANCES, THE ORDER IS LIABLE TO BE RECALLED IN THE INTEREST OF JUSTICE. 3 . NOTICE GIVEN. 5 . WE HAVE HEARD THE ARGUMENT ADVANCED BY THE LD. REPRESENTATIVE OF THE PARTIES AND PERUSED THE RECORD. WE FIND THAT THE ITA. NOS. 203 ASSESSEE BY: SHRI JAYANT BHATT (AR) REVENUE BY: SHRI AKHTAR H. ANSARI (DR) M.A. N O S . 561 & 562 / M/201 9 &204/MUM/2018 FOR THE A.Y.2009 - 10 & 2010 - 11 WAS DECIDED BY VIRTUE OF ORDER DATED 23.05.2019. THE ORDER WAS PASSED AGAINST EX PARTE . I T WOUL D BE IN THE INTEREST OF JUSTICE I F THE ASSESSEE BE ALLOWED TO PUT ITS VERSION BEFORE THE TRIBUNAL BEFORE DECIDING THE MATTER OF CONTROVERSY , THEREFORE, TAKING INTO ACCOUNT ALL THE FACTS AND CIRCUMSTANCES, WE ARE OF THE VIEW THAT THE ORDER DAT ED 23.05.2019 IS LIABLE TO BE RECALLED. THEREFORE, IN THE SAID CIRCUMSTANCES AND BY RELYING UPON THE DECISION OF THE HONBLE BOMBAY HIGH COURT IN THE CASE OF LALITNIRMAN BUSINESS DEVELOPMENT (P.) LTD. VS. ITO, WARD 1(3), NASHIK (2018) 98 TAXMANN.COM 190 (B OM ), WE RECALL THE ORDER DATED 23.05.2019 . C OPY OF TH IS ORDER BE PLACED ON OTHER FILE ALSO. THE REGISTRY IS DIRECTED TO REFIX THE MATTER ON 12 - 02 - 2020 WHICH HAS BEEN INFORMED TO BOTH THE PARTIES. NO FRESH NOTICE WOULD FOLLOW. ACCORDINGLY, THE PRESENT MISCELLANEOUS APPLICATION S ARE HEREBY ALLOWED . IN THE RESULT , THE MISCELLANEOUS APPLICATION S FILED BY THE ASSESSEE ARE HEREBY ORDERED TO BE ALLOWED ACCORDINGLY . ORDER WAS PRON OUNCED IN TH E OPEN COURT ON 29 /01 / 2020 SD/ - SD/ - ( M. BALAGANESH ) (AMARJIT SINGH) / ACCOUNTANT MEMBER /JUDICIAL MEMBER MUMBAI, DT: 29 /01 / 2020 V IJAY PAL SINGH/SR. PS M.A. N O S . 561 & 562 / M/201 9 COPY TO : 1 . THE APPELLANT 2 . THE RESPONDENT 3 . THE CIT(A) 4 . THE CIT 5 . THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE, E , BENCH (TRUE COPY) BY ORDER ASSTT.REGISTRAR, ITAT, MUMBAI BENCHES