CHINMAY AGRICULTURAL HOUSING, MUMBAI V. INCOME TAX OFFICER-21(1)(3), MUMBAI

MA 563/MUM/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 7790 (ITAT-MUMBAI)
• Duration Of Justice: 9 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-07-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 16-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V VINOD KUMAR
• Assessee Lawyers: PRA DNYA VAIRDE
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH C MUMBAI BEFORE SHRI VIKAS AWASTHY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) M.A. NO. 563/MUM/2019 (ITA NO. 6253/MUM/2017) ASSESSMENT YEAR: 2012 - 13 CHINMAY AGRICULTURAL HOUSING MUMBAI, C/O REENA ACHAREKAR, 1 ST FLOOR, PROP J.L. SHIRSEKAR MAR G , GOVT. COLONY, NR. CHETNA COLLEGE, NEXT TO BKC, BANDRA (E) - 400051. VS. INCOME TAX OFFICER - 21(1)(3), 106, PIRAMAL CHAMBERS, LALBAUG, MUMBAI - 400012. PAN NO. AAGFC9736K APPELLANT RESPONDENT ASSESSEE BY : MR. PRA DNYA VAIRDE , AR REVENUE BY : MR. V. VINOD KUMAR , SR. DR DATE OF HEARING : 26/03/2020 DATE OF PRONOUNCEMENT: 30/07/2020 ORDER PER N.K. PRADHAN, A.M. BY MEANS OF THIS MISCELLANEOUS APPLICATION (MA), THE APPLICANT SEEKS RECALL OF THE ORDER DATED 18.02.2020 PASSED BY THE ITAT C BENCH MUMBAI (ITA NO. 6253/MUM/2017 ) FOR THE ASSESSMENT YEAR (AY) 2012 - 13 . 2. THE LD. COUNSEL FOR THE APPLICANT SUBMITS THAT (I ) THE ASSESSEE - PARTNERSHIP HAS CLOSED ITS OPERATIONS ON 31.03.2013, (II) THE APPLICANT HAD TO VACATE THE PLACE OF REGISTERED OFFICE ON 31.03.2016 DUE TO CLOSURE OF BUSINESS ON 31.03.2013, (III) THE ADDRESS OF THE REGISTERED OFFICE COULD NOT BE NOTIFIED TO THE TRIBUNAL AS THE DISPUTE ABOUT THE REGISTERED OFFICE COULD NOT BE RESOLVED BETWEEN THE TWO PARTNERS. CHINMAY AGRICULTURAL HOUSING MUMBAI . MA NO. 563/MUM/2019 2 THEREFORE, THE LD. COUNSEL SUBMITS THAT THE APPLICANT BE GIVEN A CHANCE TO APPEAR BEFORE THE TRIBUNAL AND PRESENT ITS CASE. 3. ON THE OTHER HAND, THE LD. DEPARTMENTAL REPRESENTATIVE (DR) SUBMITS THAT THERE IS NO MISTAKE APPARENT FROM RECORD IN THE ORDER PASSED BY THE TRIBUNAL AND THEREFORE, THERE IS NO NECESSITY OF RECALLING IT. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE RELEVANT MATERIALS ON RECORD. HAVING EXAMINED THE CONTENTS OF THE AFFIDAVIT FILED BY THE APPLICANT, WE ARE OF THE CONSIDERED VIEW THAT THE ASSESSEE HAS A GENUINE GRIEVANCE IN THE SENSE THAT IT VACATED THE REGISTERED OFFICE ON 31.03.2016 DUE TO CLOSURE OF BUSINESS ON 31.03.2 013. THEREFORE, THE NOTICE ISSUED BY THE REGISTRY COULD NOT BE SERVED ON THE APPLICANT. IN VIEW OF THE ABOVE FACTS, WE RECALL THE IMPUGNED ORDER AND DIRECT THE REGISTRY TO FIX THE CASE FOR HEARING BEFORE A REGULAR BENCH, AFTER INFORMING BOTH THE PARTIES WE NOTE THAT THIS APPEAL WAS HEARD IN 26.03.2020 .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/ - ( VIKAS AWASTHY ) (N.K. PRADHAN) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED: 30/07/2020 RAHUL SHARMA, SR. P.S. CHINMAY AGRICULTURAL HOUSING MUMBAI . MA NO. 563/MUM/2019 3 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