DILIPKUMAR BIKAMCHAND JAIN, MUMBAI V. DCIT CC 2(4), MUMBAI

MA 677/MUM/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4750 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 26-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NISHANT SAMAIYA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH SMC, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER MA NOS.677, 678, 679, 680, 681 & 682/M/2018 (ARISING OUT OF ITA NOS.171, 172, 173, 174, 175 & 1 76/M/2018) ASSESSMENT YEARS: 2007-08, 2008-09, 2009-10, 2010-1 1, 2011-12 & 2012-13 SHRI DILIPKUMAR BIKAMCHAND JAIN, FLAT NO.206, B WING, 7 KUKREJA COMPLEX, LBS MARG, JAIN TEMPLE, BHANDUP (W), MUMBAI 400 078 PAN: ACMPD5405A VS. DCIT CC-2(4), MUMBAI (APPELLANT) (RE SPONDENT) PRESENT FOR: ASSESSEE BY : SHRI RITESH SHAH, 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 MEMBER: BY WAY OF THESE MISCELLANEOUS APPLICATIONS, THE AS SESSEE SEEKS THE RECALLING OF THE ORDER PASSED BY THE TRIB UNAL IN ITA NO.171 TO 176/M/2018 A.Y. 2007-08 TO 2012-13 VIDE O RDER DATED 05.09.2018 BEING THE EX-PARTE ORDER. 2. THE LD. A.R. SUBMITTED BEFORE THE BENCH THAT AT THE TIME WHEN THE CASE WAS CALLED UP FOR HEARING BY THE TRIB UNAL, THE AUTHORISED REPRESENTATIVE WAS APPEARING IN SOME OT HER COURT ROOM IN THE TRIBUNAL AND THEREFORE THE CASE WAS HE ARD WITHOUT GIVING ANY OPPORTUNITY TO THE ASSESSEE DESPITE THE REQUEST OF THE MA NO.677/M/2018 & ORS (ARISING OUT OF ITA NO.171/M/2018 & ORS) SHRI DILIPKUMAR BIKAMCHAND JAIN 2 ASSESSEE FOR PASSOVER. THE LD. A.R. THEREFORE SUBM ITTED THAT SINCE THE ORDER OF ITAT IS AN EX-PARTE ORDER WITHOU T HEARING THE ASSESSEE ON MERITS, THE SAME MAY BE RECALLED IN THE INTEREST OF JUSTICE AND FAIRPLAY. 3. THE LD. D.R., ON THE OTHER HAND, OPPOSED THE ARG UMENTS 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 AFTER TAKING INTO ACCOUNT OF THE FACTS OF THE CASE AND THE MERITS ALSO. 4. AFTER HEARING BOTH THE PARTIES AND PERUSING THE MATERIAL ON RECORD, WE FIND THAT THIS IS THE EX-PARTE ORDER PAS SED BY THE TRIBUNAL WITHOUT HEARING THE ASSESSEE ON MERITS. I N THIS CASE, THE ABSENCE OF THE ASSESSEES COUNSEL IS ATTRIBUTED TO SOME OTHER HEARING GOING ON IN SOME OTHER COURT AND THEREFORE THE LD. A.R. OF THE ASSESSEE COULD NOT APPEAR RESULTING INTO EX -PARTE ORDER. WE ARE OF THE VIEW THAT THE ASSESSEE HAS DULY EXPLA INED THE NON ATTENDANCE ON THE DATE OF HEARING AND THEREFORE THE ORDER IS BEING RECALLED. THE REGISTRY IS DIRECTED TO FIX TH E CASE FOR HEARING ON 08.04.2019 AND THE SERVICE OF NOTICE IS DISPENSE D WITH AS BOTH THE PARTIES WERE INFORMED IN THE OPEN COURT. 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. MA NO.677/M/2018 & ORS (ARISING OUT OF ITA NO.171/M/2018 & ORS) SHRI DILIPKUMAR BIKAMCHAND JAIN 3 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.