RAJESH CONSTRUCTION (BOMBAY), MUMBAI V. ACIT-12(3), Mumbai

MA 564/MUM/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0399 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2006-2007
• Appeal Filed On: 23-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ASHOK J PATIL

Judgement Text

P A G E | 1 M.A. NO.564/MUM/2019 A.Y. 2006 - 07 (ITA NO. 1640/MUM/2018) RAJESH CONSTRUCTION (BOMBAY) IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA , ACCOUNTANT MEMBER A ND SHRI RAVISH SOOD, JUDICIAL MEMBER M.A. NO. 564 /MUM/2019 (ARISING OUT OF ITA NO.1640/MUM/2018 ) (ASSESSMENT YEARS: 2006 - 07 ) RAJESH CONSTRUCTION (BOMBAY) 301, GUNDECHA CHAMBERS, N.M. ROAD, FORT, MUMBAI 400 023 VS. ACIT - 12(3), ROOM NO. 137, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI 400 020 PAN AAAFR6903R (APPLICANT) (RESPONDENT) APPLICANT BY: SHRI ASHOK J. PATIL, A.R RESPONDENT BY: SHRI UODOL RAJ SINGH , D.R DATE OF HEARING: 20.12 .2019 DATE OF PRONOUNCEMENT: 2 6 .12 .2019 O R D E R PER RAVISH SOOD, JM: THE PRESENT MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE ON 23.10.2017 ARISES FROM THE ORDER PASSED BY THE TRIBUNAL IN THE CASE OF RAJESH CONSTRUCTION (BOMBAY) VS. ACIT - 12(3), MUMBAI, ITA NO. 1640/MUM/2018, DATED 28.06.2019 . 2. IN THE COURSE OF THE HEARING OF THE APPLICATION, IT WAS SUBMITTED BY THE LD. AUTHORIZED REPRESENTATIVE (FOR SHORT A.R) FOR THE ASSESSEE APPLICANT, THAT THE APPEAL OF THE ASSESSEE WAS DISMISSED BY THE TRIBUNAL VIDE AN EX - PARTE ORDER, DATED 28.06.2019. IT WAS SUBMITTED BY THE LD. A.R THAT AS THE ASSESSEE APPELLANT WAS NOT AWARE ABOUT THE FIXATION OF THE APPEAL ON 27.06.2019, THEREFORE, FOR THE SAID REASON IT HAD FAILED TO PUT UP AN APPEARANCE BEFORE THE TRIBUNAL ON THE SAID DATE. IN FACT, IT IS CLAIMED BY THE ASSESSEE IN I TS APPLICATION THAT IT HAD NOT RECEIVED ANY NOTICE INTIMATING THE FIXATION OF THE APPEAL ON THE AFORESAID DATE BEFORE THE P A G E | 2 M.A. NO.564/MUM/2019 A.Y. 2006 - 07 (ITA NO. 1640/MUM/2018) RAJESH CONSTRUCTION (BOMBAY) TRIBUNAL. ON THE BASIS OF THE AFORESAID FACTS, IT WAS AVERRED BY THE LD. A.R THAT THE ORDER PASSED BY THE TRIBUNAL IN ALL FAIRNESS MAY BE RECALLED. 3. PER CONTRA, THE LD. DEPARTMENTAL REPRESENTATIVE (FOR SHORT D.R) DID NOT CONTROVERT THE AFORESAID CONTENTIONS OF THE COUNSEL FOR THE ASSESSEE APPLICANT. 4. WE HAVE HEARD THE AUTHORIZED REPRESENTATIVES FOR BOTH THE PARTIES AND ALSO PERUS ED OUR RECORDS. THE CHRONOLOGY OF THE EVENTS LEADING TO THE DISPOSAL OF THE PRESENT APPEAL ARE BRIEFLY CULLED OUT AS UNDER: DATE PARTICULARS 14.03.2018 APPEAL FILED BY THE ASSESSEE WITH THE TRIBUNAL 04.12.2019 THE APPEAL WAS FIXED FOR HEARING FOR ON 18.04.2019 AND AS STATED IN THE ORDER SHEET, THE PARTIES WERE INFORMED. 18.04.2019 AT THE REQUEST OF THE D.R. THE HEARING OF THE APPEAL WAS ADJOURNED FOR 27.06.2019 . 27.06.2019 AS THE ASSESSEE APPELLANT HAD FAIL ED TO PUT UP AN APPEARANCE, THEREFORE, THE TRIBUNAL HAD AN EX - PARTE BASIS HEARD THE APPEAL. 28.06.2019 ORDER PASSED BY THE TRIBUNAL UNDER SEC.254(1) OF THE ACT, THEREIN DISPOSING OFF THE APPEAL. 5. ON T HE BASIS OF THE AFORESAID FACTS AND PERUS AL OF THE RECORDS , WE FIND SUBSTANTIAL FORCE IN THE CLAIM OF THE LD. A.R THAT THE ASSESSEE WAS NOT INTIMATED ABOUT THE HEARING OF THE APPEAL FOR 27.06.2019, AS A RESULT WHEREOF IT HAD FAILED TO PUT UP AN APPEARANCE ON THE SAID DATE. ACCORDINGLY, FIND FAVOUR WITH THE AFORESAID CLAIM OF THE ASSESSEE, WE HEREIN RESTORE THE APPEAL. REGISTRY IS DIRECTED TO RE - FIX THE APPEAL ON 24.02.2020 . THE PARTIES BE INTIMATED ABOUT THE FIXATION OF THE APPEAL ON THE AFORESAID DATE. 6. THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRO NOUNCED IN THE OPEN COURT ON 2 6 . 12.2019 S D / - S D / - (SHAMIM YAHYA) (RAVISH SOOD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI ; DATED: 2 6 /12/2019 ROHIT, P.S. P A G E | 3 M.A. NO.564/MUM/2019 A.Y. 2006 - 07 (ITA NO. 1640/MUM/2018) RAJESH CONSTRUCTION (BOMBAY) 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// (SR. PRIVATE SECRETARY) ITAT, MUMBAI