MOHSIN ILTIJA H. KHAN, MUMBAI V. INCOME TAX OFFICER-26(3)(4), MUMBAI

MA 595/MUM/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 4885 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 26-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARUN KUMAR SINGH CHAUDHARY LD

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BEFORE SHRI C.N. PRASAD, JM SHRI MANOJ KUMAR AGGARWAL, AM [ARISING OUT OF ITA ( MOHSIN ILTIJA HUSSAIN KHAN 299,ROAD NO.11 SULAIMAN BUILDING LBS MARG,KURLA(WEST) MUMBAI 400 070 ( APPELLANT ASSESSEE BY DATE OF HEARING DATE OF PRONOUNCEMENT PER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. BY WAY OF THIS MISCELLANEOUS RECALL OF EX- PARTE ORDER 04/04 /2018 FOR ASSESSMENT YEAR [AY] 20 2. THE LD. AR, DRAWING OUR ATTENTION TO THE PETITION OF ORDER, BY SUBMITTING THAT - IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI ! , '# !$ % , !$ &' BEFORE SHRI C.N. PRASAD, JM AND SHRI MANOJ KUMAR AGGARWAL, AM M.A.NO. 595/MUM/2018 [ARISING OUT OF ITA NO. 6665/MUM/2017] ASSESSMENT YEAR: 2012- 13 MOHSIN ILTIJA HUSSAIN KHAN MARG,KURLA(WEST) VS. INCOME TAX OFFICER C-12,5 TH FLOOR BANDRA- KURLA COMPLEX MUMBAI PAN/GIR NO. AOMPK-0698- E APPELLANT ) : ( ( RESPONDENT ASSESSEE BY : SH. NEEL KHANDELWAL, REVENUE BY : CHAUDHARY ARUN KUMAR SINGH, LD. DR * DATE OF HEARING : 15/02/2019 * / DATE OF PRONOUNCEMENT : 15/02/2019 O R D E R PER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) BY WAY OF THIS MISCELLANEOUS APPLICATION , THE ASSESSEE SEEKS PARTE ORDER OF TRIBUNAL, ITA NO.6665 /MUM/2017 DATED /2018 FOR ASSESSMENT YEAR [AY] 20 12-13. THE LD. AR, DRAWING OUR ATTENTION TO THE PETITION , PLEADED FOR RECALL BY SUBMITTING THAT THE ASSESSEE COULD NOT APPEAR ON THE DATE OF IN THE INCOME TAX APPELLATE TRIBUNAL &' AND SHRI MANOJ KUMAR AGGARWAL, AM NO. 6665/MUM/2017] 13 ) INCOME TAX OFFICER - 26(3)(4) KURLA COMPLEX E RESPONDENT ) SH. NEEL KHANDELWAL, LD. AR CHAUDHARY ARUN KUMAR SINGH, LD. DR , THE ASSESSEE SEEKS /MUM/2017 DATED PLEADED FOR RECALL COULD NOT APPEAR ON THE DATE OF HEARING AND THE APPEAL HAS BEEN DECIDED ITSELF. OUR ATTENTION HAS BEEN DRAWN TO THE FACT TH AT THE ASSESSEE IS AN INDIVIDUAL AND SADDLED WITH HUGE ADDITIONS AND THER EFORE, THERE SHOULD NOT BE MIS- CARRIAGE OF JUSTICE OWING TO INADVERTENT ERROR OF F AILURE TO NOTE THE DATE OF HEARING. THE SUBMISSIONS ARE SOUGHT TO BE FORTIFIED ON THE STRENGTH OF ASSESSEES AFFIDAVIT, AS PLACED ON RECO RD. OPPOSED THE SAME BY SUBMITTING THAT THE ASSESSEE RE M IN ATTENDING THE PROCEEDINGS. 3. KEEPING IN VIEW TO RIVAL SUBMISSIONS, THAT IN THE INTEREST OF JUSTICE, THE STATED RECALLED. WE ORDER SO. 4. THE REGISTRY IS DIRECTED TO FIX THE APPEAL BEFORE R EGULAR BENCH IN REGULAR COURSE AFTER DUE INTIMATION OF NEW DATES OF HEARING TO RESPECTIVE SIDES. 5. RESULTANTLY, THE APPLICATION STANDS ORDER PRONOUNCED IN THE OPEN COURT ON SD/- (C.N.PRASAD) '# !$ / JUDICIAL MEMBER + MUMBAI; #! DATED : 15/02/2019 SR.PS:-THIRUMALESH ! COPY OF THE ORDER 1. / THE APPELLANT 2. ( / THE RESPONDENT 3. , / THE CIT(A) 4. , / CIT CONCERNED 5. #- #*##. #. 6. /01 GUARD FILE 2 HEARING AND THE APPEAL HAS BEEN DECIDED EX-PARTE AT THE FIRST HEARING ITSELF. OUR ATTENTION HAS BEEN DRAWN TO THE FACT TH AT THE ASSESSEE IS AN INDIVIDUAL AND SADDLED WITH HUGE ADDITIONS AND THER EFORE, THERE SHOULD CARRIAGE OF JUSTICE OWING TO INADVERTENT ERROR OF F AILURE TO NOTE THE DATE OF HEARING. THE SUBMISSIONS ARE SOUGHT TO BE FORTIFIED ON THE STRENGTH OF ASSESSEES AFFIDAVIT, AS PLACED ON RECO RD. OPPOSED THE SAME BY SUBMITTING THAT THE ASSESSEE RE M IN ATTENDING THE PROCEEDINGS. KEEPING IN VIEW TO RIVAL SUBMISSIONS, THE BENCH FORMED AN OPINION THAT IN THE INTEREST OF JUSTICE, THE STATED EX-PARTE ORDER DESERVE TO BE THE REGISTRY IS DIRECTED TO FIX THE APPEAL BEFORE R EGULAR BENCH IN REGULAR COURSE AFTER DUE INTIMATION OF NEW DATES OF HEARING TO RESPECTIVE APPLICATION STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH FEBRUARY, 2019. SD/- (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER !$ / ACCOUNTANT MEMBER 15/02/2019 COPY OF THE ORDER FORWARDED TO : / THE CIT(A) CONCERNED #. + / DR, ITAT, MUMBAI AT THE FIRST HEARING ITSELF. OUR ATTENTION HAS BEEN DRAWN TO THE FACT TH AT THE ASSESSEE IS AN INDIVIDUAL AND SADDLED WITH HUGE ADDITIONS AND THER EFORE, THERE SHOULD CARRIAGE OF JUSTICE OWING TO INADVERTENT ERROR OF F AILURE TO NOTE THE DATE OF HEARING. THE SUBMISSIONS ARE SOUGHT TO BE FORTIFIED ON THE STRENGTH OF ASSESSEES AFFIDAVIT, AS PLACED ON RECO RD. THE LD. DR OPPOSED THE SAME BY SUBMITTING THAT THE ASSESSEE RE M AINED NEGLIGENT THE BENCH FORMED AN OPINION ORDER DESERVE TO BE THE REGISTRY IS DIRECTED TO FIX THE APPEAL BEFORE R EGULAR BENCH IN REGULAR COURSE AFTER DUE INTIMATION OF NEW DATES OF HEARING TO RESPECTIVE FEBRUARY, 2019. AGGARWAL) ACCOUNTANT MEMBER 3 ' # '$% ' / BY ORDER, '$% (DY./ASSTT.REGISTRAR) + / ITAT, MUMBAI