MBM TUBES P.LTD, MUMBAI V. ITO 5(2)(3), MUMBAI

MA 610/MUM/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4752 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 05-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NISHANT SAMAIYA
• Assessee Lawyers: SANJAY KAPADIA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH B, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER MA NOS.610 & 611/M/2018 (ARISING OUT OF ITA NOS.5938/M/2014 & 3027/M/2016) ASSESSMENT YEARS: 2010-11 & 2011-12 M/S. MBM TUBES PVT. LTD., MOHANLAL JAIN & CO. CHARTERED ACCOUNTANTS OFFICE NO.10, CHARTERED HOUSE, GROUND FLOOR, DR CH STREET, MARINE LINES, MUMBAI 2 PAN: AAFCM4177L VS. ITO 5(2)(3), AAYAKAR BHAVAN, M.K. ROAD, MUMBAI (APPELLANT) (RE SPONDENT) PRESENT FOR: ASSESSEE BY : SHRI SANJAY KAPADIA, A.R. REVENUE BY : SHRI NISHANT SAMAIYA, D.R. DATE OF HEARING : 15.03.2019 DATE OF PRONOUNCEMENT : 19.03.2019 O R D E R PER RAJESH KUMAR, ACCOUNTANT MEM BER: BY WAY OF THESE MISCELLANEOUS APPLICATIONS, THE AS SESSEE SEEKS THE RECALLING OF THE ORDER PASSED BY THE TRIB UNAL IN ITA NO.5936/MUM/2014 A.Y. 2010-11 & 3027/MUM/ 2016 A.Y. 2011-12 VIDE ORDER DATED 24.7.2018 BEING THE EX-PAR TE ORDER. 2. THE LD. A.R. SUBMITTED BEFORE THE BENCH THAT THE SE CASES WERE INITIALLY FIXED FOR HEARING ON 16.07.2018. THE ASSESSEE APPLIED FOR THE ADJOURNMENT ON 13.07.2018 ON THE G ROUND THAT SENIOR COUNSEL SHRI SANJAY KAPADIA HAD GONE OUT OF MUMBAI TO MA NOS.610 & 611/M/2018 (ARISING OUT OF ITA NOS.5938/M/2014 & 3027/M/2016) M/S. MBM TUBES PVT. LTD. 2 ATTEND DEATH RITES OF HIS UNCLE WHO EXPIRED ON 12. 07.2018. THEREAFTER, THE CASE WAS ADJOURNED TO 24.07.2018. HOWEVER, NO NOTICE WAS GIVEN TO THE ASSESSEE AND CONSEQUENTLY N ONE APPEARED ON BEHALF OF THE ASSESSEE AND THE CASE WAS DECIDED EX- PARTE WITHOUT HEARING THE ASSESSEE ON MERITS. THE LD. A.R. SUBMITTED THAT SINCE THE NON APPEARANCE ON BEHALF O F THE ASSESSEE HAS BEEN EXPLAINED DUE TO THE REASONS BEYO ND THE CONTROL OF THE ASSESSEE AND THEREFORE THE ORDER PAS SED BY THE TRIBUNAL MAY BE RECALLED UNDER RULE 24 OF INCOME TA X APPELLATE TRIBUNAL RULES, 1963. 3. THE LD. D.R., ON THE OTHER HAND, OPPOSED THE AR GUMENTS OF THE LD. A.R. BY SUBMITTING THAT NONE APPEARED ON BE HALF OF THE ASSESSEE AT THE TIME OF HEARING AND THEREFORE THE B ENCH HAS RIGHTLY PASSED THE ORDER AND HENCE THE MA MAY BE D ISMISSED. 4. AFTER HEARING BOTH THE PARTIES AND PERUSING THE MATERIAL ON RECORD, WE FIND THAT IN THIS CASE THE ISSUE WAS NON ISSUANCE OF NOTICE FIXING THE DATE OF HEARING ON 24.07.2018 AN D THUS THE ASSESSEE COULD NOT APPEAR ON THE DATE OF HEARING BE FORE THE TRIBUNAL. IN OUR OPINION, THE ASSESSEE HAS EXPLAIN ED THE NON APPEARANCE DUE TO THE REASON OF NON ISSUING OF NOTI CE TO THE ASSESSEE. THEREFORE IT IS A FIT CASE FOR RECALLING THE ORDER UNDER RULE 24 OF THE RULES. ACCORDINGLY, WE HEREBY RECA LL THE ORDER OF TRIBUNAL DATED 24.07.2016. THE REGISTRY IS DIRECTE D TO FIX THE CASE FOR HEARING ON 08.04.2019. THE SERVICE OF NOTI CE IS DISPENSED WITH AS BOTH THE PARTIES WERE INFORMED IN THE OPEN COURT. MA NOS.610 & 611/M/2018 (ARISING OUT OF ITA NOS.5938/M/2014 & 3027/M/2016) M/S. MBM TUBES PVT. LTD. 3 5. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS OF THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 19.03.2019. SD/- SD/- (MAHAVIR SINGH) (RAJESH KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 19.03.2019. * KISHORE, SR. P.S. COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT (A) CONCERNED, MUMBAI THE DR CONCERNED BENCH //TRUE COPY// [ BY ORD ER DY /ASSTT. REGISTRAR, ITAT, MUMBAI.