NIRANJANKUMAR RAJMAL MEHTA, MUMBAI V. INCOME TAX OFFICER 19(2)(4), MUMBAI

MA 639/MUM/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 3182 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 31-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V VINOD KUMAR
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH B, MUMBAI BEFORE SHRI PAWAN SINGH (J.M.) & SHRI S. RIFAUR RAH MAN (A.M.) M.A. 639/MUM/2019 (ARISING OUT OF ITA NO. 4176/MUM/2018) (ASSESSMENT YEAR : 2009-10) MR NIRANJANKUMAR RAJMAL MEHTA (PROP OF M/S INDO SAN STEELS, 17, DAMODAR NIWAS, 2 ND FLOOR, OFFICE NO.17, 32/34, C.P. TANK ROAD, MUMBAI-400 004. PAN : AANPM6016 VS ITO-19(2)(4), MUMBAI APPLICANT RESPONDEDNT APPLICANT BY SHRI RAJIV KHANDELWAL AR RESPONDENT BY SHRI V VINODKUMAR SR DR DATE OF HEARING 28 - 0 2 - 20 20 DATE OF PRONOUNCEMENT 28-02-2020 O R D E R PER PAWAN SINGH, JM : 1. THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESSE E ARISES OUT OF ORDER OF THE TRIBUNAL DATED 10-08-2018 PASSED IN ITA NO. 4176/MUM/2018 FOR ASSESSMENT YEAR 2009-10. 2. THE LD.AR OF THE ASSESSEE SUBMITS THAT THE TRIBUNAL PASSED EX-PARTE ORDER AND DISMISSED THE APPEAL OF THE ASSESSEE. TH E LD.AR FURTHER SUBMITS THAT THE ASSESSEE COULD NOT ATTEND THE HEAR ING ON 08.08.2018, AS NO NOTICE OF HEARING WAS SERVED ON THE ASSESSEE DUE TO CHANGE IN ADDRESS. THE LD.AR SUBMITS THAT THE ASSESSEE IS IN TERESTED IN PROSECUTING HIS APPEAL. THE LD. AR SUBMITS THAT THE ASSESSEE HAS MERITS 2 MA 639/MUM/2019 IN HIS APPEAL AND WOULD BE ATTENTIVE IN FUTURE IN A TTENDING THE HEARING OF THE APPEAL. THE LD. AR FOR THE ASSESSEE SUBMITS THAT THE ORDER OF THE TRIBUNAL WAS NOT SERVED ON THE ASSESSEE; THE ASSESS EE CAME TO KNOW ABOUT THE ORDER ONLY ON INSPECTION OF THE CASE RECO RD THAT THE APPEAL OF THE ASSESSEE HAS BEEN DECIDED EX-PARTY. THE ASSESSE E FILED APPLICATION FOR INSPECTION OF FILE ON 19.09.2019 AND THE APPLIC ATION FOR RECALLING WAS FILED THEREAFTER. THE LD. AR FOR THE ASSESSEE PRAYED THAT THE ORDER OF THE TRIBUNAL DATED 10-08-2018 MAY BE RECALLED AN D THE ASSESSEE MAY BE GIVEN OPPORTUNITY OF HEARING OF APPEAL ON MERIT. 3. THE LD. DR, ON THE OTHER HAND SUBMITS THAT THERE IS NO MISTAKE APPARENT IN THE ORDER PASSED BY THE TRIBUNAL. THE T RIBUNAL WHILE PASSING THE ORDER DECIDED THE APPEAL ON MERIT AFTER CONSIDERING THE MATERIAL ON RECORD AND HAS TAKEN A REASONABLE VIEW, WHICH DOES NOT REQUIRE ANY INTERFERENCE. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND GONE T HROUGH THE MATERIAL AVAILABLE ON RECORD. WE HAVE SEEN THAT TH E NOTICES SENT TO THE ASSESSEE WERE RETURN BACK WITH THE REMARK OF THE PO STAL AUTHORITIES NOT KNOWN . THEREFORE, THE APPEAL WAS DECIDED ON THE BASIS O F MATERIAL ON RECORD AND AFTER HEARING THE LD. DR FOR THE REVENUE. NOW, THE LD.AR OF THE ASSESSEE SUBMITTED BEFORE US THAT THE NOTICE FIXING 3 MA 639/MUM/2019 HEARING ON 01-08-2018 COULD NOT BE SERVED ON THE AS SESSEE; HENCE, THE ASSESSEE WAS UNAWARE OF THE DATE OF HEARING, WHICH RESULTED NON APPEARANCE ON THE DATE OF HEARING. CONSIDERING THE SUBMISSIONS OF THE LD AR FOR THE ASSESSEE THAT THE ORDER WAS PASSED EX -PARTY AS THE NOTICE COULD NOT BE SERVED ON THE ASSESSEE DUE TO CHANGE O F ADDRESS. THEREFORE, WE ARE SATISFIED THAT THE ASSESSEE WAS P REVENTED BY REASONABLE CAUSE FROM MAKING APPEARANCE ON 01-08-20 18. THEREFORE, IN THE INTEREST OF JUSTICE, WE DEEM IT FIT TO RECAL L THE ORDER OF THE TRIBUNAL DATED 10-09-2018 IN ITA NO.4176/MUM/2018 F OR ASSESSMENT YEAR 2009-10. THE REGISTRY IS DIRECTED TO FIX THE A PPEAL IN ITA NO.4176/MUM/2018 ON 02.04.2020. THE NOTICE OF FRESH HEARING BE SERVED ON THE ASSESSEE AT HIS NEW ADDRESS AT 17 DAMODAR NIWAS, 2 ND FLOOR, 32/34 C.P. TANK, MUMBAI- 4 AS WELL AS ON HIS COUNSEL/ AR. 5. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY T HE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 28-02-2020 . SD/- SD/- (S. RIFAUR RAHMAN) (PAWAN SINGH) ACCOUNTANT MEMBER JUDICIALMEMBER MUMBAI, DT : 28 TH FEBRUARY, 2019 PK/- COPY TO : 1. APPELLANT 2. RESPONDENT 4 MA 639/MUM/2019 3. CIT(A) 4. CIT 5. DR /TRUE COPY/ BY ORDER ASSTT. REGISTRAR, ITAT, MUMBAI