MUSALE INVESTMENTS P.LTD, MUMBAI V. ITO 6(3)4, MUMBAI

MA 729/MUM/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5831 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 1996-1997
• Appeal Filed On: 12-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHISH V POPHARE
• Assessee Lawyers: DR P DANIEL
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH B, MUMBAI BEFORE SHRI JOGINDER SINGH, VICE PRESIDENT AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER MA NO.729/M/2018 (ARISING OUT OF ITA NO.729/M/2018) ASSESSMENT YEAR: 5413/M/2011 M/S. MUSALE INVESTMENTS PVT. LTD. (NOW KNOWN AS MUSALE WIND POWER PVT. LTD.), 164, SENAPATI BAPAT MARG, MATUNGA (WEST), MUMBAI 400 016 PAN: AAACM 3616K VS. ITO 6(3)(4), MUMBAI (APPELLANT) (RE SPONDENT) PRESENT FOR: ASSESSEE BY : DR. P. DANIEL, A.R. REVENUE BY : SHRI ASHISH V. POPHARE, D.R. DATE OF HEARING : 20.01.2019 DATE OF PRONOUNCEMENT : 30.01.2019 O R D E R PER RAJESH KUMAR, ACCOUNTANT MEMBER: BY WAY OF THIS MISCELLANEOUS APPLICATION THE ASSES SEE SEEKS THE RECALLING OF ORDER PASSED IN ITA NO.5413/ M/2011 A.Y. 1996-97. 2. THE LD. A.R., AT THE OUTSET, SUBMITTED THAT THE SAID ORDER WAS PASSED EX-PARTE WITHOUT CONSIDERING THE MERITS OF THE CASE AS THE ASSESSEE COULD NOT APPEAR ON THE APPOINTED D ATE OF HEARING. THE LD. A.R. SUBMITTED THAT THE NON ATTEN DANCE ON THE PART OF THE ASSESSEE IN THE COURT WAS FOR THE BONAF IDE AND GENUINE REASONS WHICH WERE BEYOND THE CONTROL OF TH E ASSESSEE. THE LD. A.R. SUBMITTED THAT THE ASSESSEE WAS NOT KN OWING WHETHER THE CASE OF THE ASSESSEE IS FIXED FOR HEARI NG ON THAT MA NO.729/M/2018 (ARISING OUT OF ITA NO.729/M/2018) M/S. MUSALE INVESTMENTS PVT. LTD. (NOW KNOWN AS MUS ALE WIND POWER PVT. LTD.) 2 DATE. THE LD. A.R. SUBMITTED THAT SINCE THE ORDER PASSED BY THE TRIBUNAL DATED 06.08.2018 IS WITHOUT CONSIDERING TH E MERIT AND WITHOUT HEARING THE ASSESSEE, THEREFORE THE SAME NE EDS TO BE RECALLED SO THAT THE PRINCIPLES OF NATURAL JUSTICE ARE FULLY COMPLIED WITH BY GIVING A FAIR OPPORTUNITY OF HEARI NG TO THE ASSESSEE BEFORE PASSING THE ORDER. 3. THE LD. D.R. STRONGLY OBJECTED TO THE CONTENTION OF THE LD. A.R. AND SUBMITTED THAT NONE ON BEHALF OF THE ASSES SEE WAS PRESENT TO ATTEND THE HEARING ON THAT DATE AND THER EFORE SUPPORTED THE EX-PARTE ORDER. 4. AFTER HEARING BOTH THE PARTIES AND PERUSING THE RELEVANT MATERIAL ON RECORD, WE FIND THAT THE CASE OF THE AS SESSEE WAS HEARD EX-PARTE AS THE ASSESSEE COULD NOT APPEAR ON THE DATE OF HEARING AND THE ORDER WAS PASSED WITHOUT CONSIDERIN G THE MERIT OF THE CASE WHICH IN OUR OPINION CONSTITUTE MISTAKE APPARENT IN THE ORDER AS THE ASSESSEE HAS EXPLAINED THE REASONS FOR NON APPEARANCE ON THE DATE OF HEARING. WE ARE, THEREFO RE, OF THE OPINION THAT THE EX-PARTE ORDER NEEDS TO BE RECALLE D AND IS ACCORDINGLY RECALLED. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 30.01.2019. SD/- SD/- (JOGINDER SINGH) (RAJESH KUMAR) VICE PRESIDENT ACCOUNTANT MEMBER MUMBAI, DATED: 30.01.2019. * KISHORE, SR. P.S. MA NO.729/M/2018 (ARISING OUT OF ITA NO.729/M/2018) M/S. MUSALE INVESTMENTS PVT. LTD. (NOW KNOWN AS MUS ALE WIND POWER PVT. LTD.) 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.