IQBAL M. SAIYED, V. ASST CIT 22(3),

MA 666/MUM/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0368 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-04-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Assessment Year: 2007-2008
• Appeal Filed On: 31-10-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI I BENCH MUMBAI BENCHES, MUMBAI BEFORE SHRI RAJENDRA SINGH, AM & SHRI VIJAY PAL R AO, JM MISCELLANEOUS APPLICATION NO. 666 & 668 /MUM/2012 ARISING OUT OF ITA NO. 7774 /MUM/2010, CO. 80/2012 (ASST YEAR 2007-2008) SHRI IQBAL M. SAYED 416-B, PEREPOLES, PLOT NO. 74, SECTOR-17, VASHI NAVI MUMBAI-400703. VS ASST. COMMISSIONER OF INCOME TAX 3 RD FLOOR, TOWER NO. 6, VASHI, RLY. STATION COMPLEX, VASHI, NAVI MUMBAI. (APPLICANT ) (RESPONDENT) PAN NO. PAN AMZPS2897Q ASSESSEE BY SMT RITIKA AGARWAL REVENUE BY MR. RAJARSH DWIVEDI DT.OF HEARING 05 . 04 .2013 DT OF PRONOUNCEMENT 30 TH , APRIL 2013 ORDER PER VIJAY PAL RAO, JM THIS MISCELLANEOUS APPLICATION BY THE ASSESSEE IS D IRECTED AGAINST THE ORDER DATED 21 SEPTEMBER, 2012 OF THIS TRIBUNAL, WHEREBY THE APPEAL OF THE REVENUE IN ITA NO. 7774/2012 AND CROSS OBJECTION OF ASSESSEE WERE DISPOSED OFF EX-PARTE BECAUSE, NO BODY PUT APPEARANCE ON BEHALF OF THE ASSESSEE WH EN THE APPEAL AND CROSS OBJECTION WERE CALLED FOR HEARING. 2. WE HAVE HEARD THE LD AR AS WELL AS THE LD DR CON SIDERED THE RELEVANT MATERIAL ON RECORD. THE ID AR OF THE ASSESSEE HAS POINTED OUT THAT APART FROM THE APPEAL IN QUESTION APPEALS FOR THE ASSESSMENT YEAR 2005,-2006, 2007-2008 AND 2009 WERE ALSO PENDING DISPOSAL BEFORE THIS TRIBUNAL. TH E ASSESSEE FILED CROSS OBJECTION IN RESPECT OF APPEALS FILED BY THE REVENUE FOR THESE A SSESSMENTS YEARS. SINCE, THERE MA 666 &668/MUM/2012. . 2 WAS A COMMON ISSUE INVOLVED IN ALL THE APPEALS TH EREFORE, THE ASSESSEE FILED A LETTER DATED 16.06.2012 FOR CONSOLIDATION OF ALL APPEALS A ND CROSS OBJECTIONS. THE CONSOLIDATION WAS ALLOWED AND APPEALS WERE ADJOURNE D TO 16 TH OCTOBER, 2012. WHEREAS IN THE MEAN WHILE THE APPEAL IN QUESTION AL ONG WITH CROSS OBJECTIONS WERE FIXED FOR HEARING ON 11.09.2012 TO WHICH THE ASSESS EE WAS NOT AWARE BECAUSE AT THE TIME OF CONSOLIDATION THE APPEALS WERE ADJOURNED TO 16 TH OCTOBER, 2012. DUE TO THIS CONFUSION IN THE NEXT DATE OF HEARING THE ASSESSEE COULD NOT APPEAR ON 11.09.2012 WHEN THE APPEAL IN QUESTION ALONG WITH CROSS OBJECT IONS WERE HEARD AND DISPOSED OF EX PARTE. THUS, THE LEARNED AR HAS PLEADED THAT THE IMPUGNED ORDER SHOULD BE RECALLED AND THE ASSESSEE BE GIVEN OPPORTUNITY OF H EARING. 2. ON THE OTHER HAND THE LD DR HAS SUBMITTED THAT THOUGH THE APPEAL AND CROSS OBJECTIONS WERE DECIDED EXPARTE HOWEVER, WHEN THE T RIBUNAL HAS GIVEN FINDING ON MERITS THEREFORE, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE DESERVES DISMISSAL. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND CA REFULLY PERUSED THE RELEVANT MATERIAL RECORD; WE FIND THAT THE APPEAL OF THE RE VENUE AND CROSS OBJECTIONS OF THE ASSESSEE FOR THE ASSESSMENT YEAR 2007- 2008 WERE CA ME FOR HEARING ON 11 SEPTEMBER 2012 WHEREAS IT IS EVIDENT FROM THE LETTE R OF CONSOLIDATION FILED BY THE ASSESSEE DATED 16 TH JUNE, 2012 THAT THE APPEALS AND CROSS OBJECTIONS F OR OTHER ASSESSMENT YEAR, INCLUDING ASSESSMENT YEAR UNDER CO NSIDERATION WERE DIRECTED TO BE ADJOURNED ON 16 TH , OCTOBER, 2012. WE ARE SATISFIED THAT THE ASSESSEE HAS A GENUINE REASON FOR NOT APPEARING BEFORE THE TRIBUN AL ON 11 TH SEPTEMBER, 2012 WHEN THE APPEAL OF THE REVENUE AND CROSS OBJECTIONS OF THE ASSESSEE WERE CALLED FOR HEARING AND ACCORDINGLY DISPOSED OF EX-PARTE. I N THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JUSTICE WE RECALLED THE IMPUGNED ORDER OF THE TRIBUNAL MA 666 &668/MUM/2012. . 3 DATED 21 SEPTEMBER 2012 FOR FRESH HEARING OF THE RE VENUE APPEAL AND CROSS OBJECTIONS OF THE ASSESSEE. THE REGISTRY IS DIRECT ED TO FIX THE APPEAL OF THE REVENUE AND CROSS OBJECTIONS OF THE ASSESSEE FOR HEARING ON 11.06.2013. 4. SINCE, THE NEXT DATE OF HEARING OF THE APPEAL ALONG WITH CROSS OBJECTION HAS BEEN PRONOUNCED IN THE OPEN COURT IN THE PRESENCE O F BOTH THE PARTIES AND THE SAME HAS BEEN NOTED DOWN BY THE PARTIES; THEREFORE, NO SEPARATE NOTICE OF HEARING OF THE APPEAL SHALL BE GIVEN TO THE PARTIES. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCEMENT IN THE OPEN COURT ON 30 TH APRIL, 2013 SD/- SD/- ( RAJENDRA SINGH ) ACCOUNTANT MEMBER ( VIJAY PAL RAO ) JUDICIAL MEMBER PLACE: MUMBAI : DATED: 30 TH APRIL 2013 PRAMOD* COPY FORWARDED TO: 1 APPELLANT 2 RESPONDENT 3 CIT 4 CIT(A) 5 DR /TRUE COPY/ BY ORDER DY /AR, ITAT, MUMBAI