ANMOL INTERNATIONAL, MUMBAI V. ITO 24(1)(3), MUMBAI

MA 590/MUM/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 5776 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-01-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 14-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KUMAR PADMA
• Assessee Lawyers: D CHHEDA
• Keywords: Reopening of assessment; Opportunity of being heard; Reasonable cause
• Section: 254(2); 147

Judgement Text

1 MA NOS. 590 & 591/MUM/2019 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH A, MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI G MANJUNATHA (ACCOUNTANT MEMBER) M.A. NO.590 /MUM/2019 (ARISING OUT OF ITA NO.3434/MUM/2016) (ASSESSMENT YEAR: 2009-10) & M.A. NO.591 /MUM/2019 (ARISING OUT OF ITA NO.3435/MUM/2016) (ASSESSMENT YEAR: 2010-11) ANMOL INTERNATIONAL 5, PLOT NO.2 HARA HIRA PARK KURAR VILLAGE, MALAD (E) MUMBAI-400 097 PAN : AAKFA2518B VS ITO - 24(1)(3) MUMBAI APPLICANT RESPONDENT APPLICANT BY D.CHHEDA, AR RESPONDENT BY SHRI. KUMAR PADMAPANI BORA, DR DATE OF HEARING 03.01.2020 DATE OF PRONOUNCEMENT 21 .01.2020 O R D ER PER G MANJUNATHA: AM THE ASSESSEE HAS FILED THESE TWO MISCELLANEOUS APPL ICATIONS U/S 254(2) OF THE I.T.ACT, 1961 AGAINST THE ORDER OF TH E TRIBUNAL, DATED 28/06/2019 IN ITA NOS.3434 & 3435/MUM/2016 FOR AY S 2009-10 AND 2010-11. 2 MA NOS. 590 & 591/MUM/2019 2. THE ASSESSEE HAS NARRATED FACTS AND MISTAKES STA TED TO BE APPARENT ON RECORD IN ORDER OF THE TRIBUNAL FOR BOT H AYS. THEREFORE, FOR THE SAKE OF BREVITY, THE CONTENTS OF MISCELLANEOUS APPLICATIONS FILED FOR AY 2009-10 ARE REPRODUCED AS UNDER:- 1. THE ABOVE APPEAL WAS DISPOSED OF BY THE TRIBUNAL BY ITS ORDER DATED 28/6/2019, THE APPELLANT ABOVE NAMED BEG TO PRESENT THIS APPLICATION FOR RECALLING THE SAID ORDER. 2. AS PER ITAT ORDER, DATE OF HEARING WAS FIXED ON 25/6/19 BUT THE ABOVE NOTICE HAS REMAINED UNSERVED TO THE APPELLANT. 3. THE TRIBUNAL HAS DECIDED THE APPEAL EX-PARTY AS OBSERVED IN PARAGRAPH 3 OF ITS ORDER AND PART RELIEF HAS BEEN GRANTED TO THE A PPELLANT. 4. THE NON APPEARANCE ON THE DATE OF HEARING ON THE ABOVE DATE WAS DUE TO NON SERVICE OF NOTICE OF HEARING. THE AFFIDAVIT OF THE APPELLANT STATING FACTS IS ATTACHED HEREWITH. THE APPELLANT COULD NOT MAKE ITS SUBMISSION IN THE ABSENCE OF PERSONAL APPEARANCE ON VARIOUS GROUNDS A ND EVEN GROUND OF LIME BARRED ASSESSMENT UNDERGROUND D(2) HAS REMAINED UND ECIDED. 5. IT IS RESPECTFULLY SUBMITTED & PRAYED THAT THE S AID ORDER MAY BE RECALLED PROVIDING THE ASSESEE AN OPPORTUNITY OF BEING HEARD SO AS TO ENABLE THE ASSESSE TO PARTICIPATE IN THE PROCEEDINGS. 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MISCELLANEOUS APPLICATIONS FILED BY THE ASSESEE ALONG WITH ORDER OF THE TRIBUNAL IN ITA NOS.3434 & 3435/MUM/2016 AND FIND THAT THE ASSESSE E HAS FAILED TO MAKE OUT A MISTAKE APPARENT ON RECORD FROM THE ORDE R OF THE TRIBUNAL, DATED 28/06/2019, BECAUSE THE TRIBUNAL HAS DECIDED THE ISSUE INVOLVED IN APPEAL ON MERITS, AS WELL AS THE LEGAL ISSUE TAK EN BY THE ASSESSE CHALLENGING VALIDITY OF REOPENING OF ASSESSMENT U/S 147 OF THE I.T.ACT, 1961. ALTHOUGH, THE TRIBUNAL HAS PASSED EX-PARTE ORDER FOR NON APPEARANCE OF THE ASSESEE ON THE DATE OF HEARING, B UT FACT REMAINS THAT THE ISSUES RAISED IN APPEAL HAS BEEN DECIDED ON MER ITS, INCLUDING LEGAL GROUND TAKEN BY THE ASSESSEE CHALLENING VALIDITY OF REOPENING OF THE 3 MA NOS. 590 & 591/MUM/2019 ASSESSMENT. NO DOUBT, WHEN APPEAL IS DISPOSED OFF, EXPARTE IT CAN BE RECALLED IF THE AGRIVED PERSON MAKES OUT A CASE OF REASONABLE CAUSE FOR NOT ATTENDING THE HEARING. IN THIS CASE, THE ASSESS EE HAS FAILED OUT MAKE OUT A CASE OF REASONABLE CAUSE, WHICH CAN BE CONSID ERED TO RECALL ORDER. THEREFORE, WE ARE OF THE CONSIDERED VIEW THAT THERE IS NO MERIT IN MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE, W HICH CAN BE RECTIFIED U/S 254(2) OF THE I.T.ACT, 1961. HENCE, THE MISCELL ANEOUS APPLICATIONS FILED BY THE ASSESSE FOR BOTH AYS ARE DISMISSED. 4. IN THE RESULT, MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE FOR BOTH ASST. YEARS ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 21.01.2020 SD/- SD/- SAKTIJIT DEY G M ANJUNATHA JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DT : 21.01.2020 THIRUMALESH, SR.PS COPY OF THE ORDER FORWARDED TO : BY ORDER, (ASSTT. REGISTRAR) ITAT, MUMBAI 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//