PRIME ENGINEERS & ESSVEE ENTERPRISES (JV), MUMBAI V. ACIT 21(1), MUMBAI

MA 67/MUM/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7982 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 31-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY , JUDICIAL MEMBER AND SHRI N.K. PRADHAN , ACCOUNTANT MEMBER M .A. NO. 67 / MUM./2019 ( ARISING OUT OF ITA NO. 7512 /M UM. /201 6 ) ( ASSESSMENT YEAR : 20 11 12 ) PRIME ENGINEERS & ESSVEE ENTERPRISES (IV) A 204, GOKUL ARCADE SWAMI NITYANAND MARG VILE PARLE (E), MUMBAI 400 057 PAN AAJFP2861R . APPLICANT V/S ASSTT. COMMISSIONER OF INCOME TAX CIRCLE 21(1), MUMBAI . RESPONDENT ASSESSEE BY : SHRI SHASHI TULSIYAN REVENUE BY : SHRI GANESH BARE DATE OF HEARING 05 . 0 4 .201 9 DATE OF ORDER 18.04.2019 O R D E R PER SAKTIJIT DEY, J.M. BY THIS MISC. APPLICATION, THE ASSESSEE SEEKS RECALL OF THE ORDER DATED 15 TH DECEMBER 2017, PASSED IN ITA NO.7512/MUM./2016. 2 . THE LEARN ED AUTHORIS ED REPRESENTATIVE SUBMITTED, THOUGH, INITIALLY THE APPEAL WAS POSTED FOR HEARING ON 11 TH DECEMBER 2018, HOWEVER, THE DATE OF HEARING WAS PREPONE D TO 17 TH AUGUST 2017 AND SUBSEQUENTLY DISPOSED OFF BY THE TRIBUNAL EX PARTE ON 15 TH DECEMBER PRIME ENGINEERS & ESSVEE ENTERPRISES (IV) 2 2017 IN THE ABSENCE OF THE ASSESSEE. HE SUBMITTED , SINCE THE ASSESSEE WAS UNAWARE OF THE FRESH DATE OF HEARING, HE COULD NOT ATTEND THE HEARING TO REPRESENT THE APPEAL. THUS , HE SUBMITTED , THE EX PARTE ORDER MAY BE RECALLED AND THE APPEAL MAY BE DECIDED ON MERIT AFTER HEARING THE ASSESSEE. 3 . THE LEARNED DEPARTMENTAL REPRESENTATIVE OPPOSED RECALL OF THE APPEAL ORDER. 4 . WE HAVE CONSIDERED RIVAL SUBMISSIONS AND PERUSED MATERIAL ON RECORD. AS COULD BE SEEN FROM THE FACTS ON RECORD, THOUGH, THE APPEAL WAS INITIALLY FIX ED FOR HEARING ON 11 TH DECEMBER 2018, HOWEVER, LOOKING AT THE SIMPLE NATURE OF DISPUTE, THE HEARING OF APPEAL WAS PREPONE D TO 17 TH AUGUST 2017, AND IT WAS SUBSEQUENTLY FIXED ON 3 RD OCTOBER 2017 AND 1 5 TH DECEMBER 2017. SINCE IN NONE OF THE DATES, THE ASSESS EE APPEARED, THE APPEAL WAS DISPOSED OF EX PARTE. BE THAT AS IT MAY, AT THE TIME OF HEARING OF TH E PRESENT MISC. APPLICATION, LEARNED AUTHORISED REPRESENTATIVE HAS TENDERED AN UNDERTAKING ON BEHALF OF THE ASSESSEE THAT IF THE APPEAL IS RESTORED , THE ASSESS EE WILL DEFINITELY APPEAR TO REPRESENT ITS CASE. CONSI DERING THE AFORESAID SUBMISSION OF THE LEARNED AUTHORISED REPRESENTATIVE , TAKING A LENIENT VIEW WE ARE INCLINED TO RECALL THE APPEAL ORDER DATED 15 TH DECEMBER 2017, IN EXERCISE OF POWER UNDER RULE 24 OF THE INCOME TAX APPELLATE TRIBUNAL RULES , 1963 AND RESTORE THE APPEAL TO ITS ORIGINAL POSITION. THE PRIME ENGINEERS & ESSVEE ENTERPRISES (IV) 3 REGISTRY IS DIRECTED TO FIX THE APPEAL FOR FRESH HEAR ING BEFORE THE ASSIGNED BENCH ON 29 TH MAY 2019. SINCE THE AFORESAID DATE OF HEARING OF APPEAL WAS ANNOU NCED IN THE PRESENCE OF BOTH THE PARTIES IN THE OPEN COURT, THERE IS NO NEED TO ISSUE SEPARATE HEARING NOTICE S TO THE CONCERNED PARTIES. WITH THE AFORESAID OBSERVATION, MISC. APPLICATION IS ALLOWED. 5 . IN THE RESULT, MISC. APPLICATION IS ALLOWED. ORDER PRONOU NCED IN THE OPEN COURT ON 18.04.2019 SD/ - N.K. PRADHAN ACCOUNTANT MEMBER SD/ - SAKTIJIT DEY JUDICIAL MEMBER MUMBAI, DATED : 18.04.2019 COPY OF THE ORDER FORWARDED TO : ( 1 ) THE ASSESSEE; ( 2 ) THE REVENUE; ( 3 ) THE CIT(A); ( 4 ) THE CIT, MUMBAI CITY CONCERNED; ( 5 ) THE DR, ITAT, MUMBAI; ( 6 ) GUARD FILE . TRUE COPY BY ORDER PRADEEP J. CHOWDHURY SR. PRIVATE SECRETARY ( SR. PRIVATE SECRETARY ) ITAT, MUMBAI