PRAVIN D. JAIN, MUMBAI V. ITO 14(3)(4), MUMBAI

MA 738/MUM/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 4879 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 17-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V JANARDHANAN
• Assessee Lawyers: PRAVIN D JAIN
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH C, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER MA NOS.738, 739 & 740/M/2018 (ARISING OUT OF ITA NOS.7167, 7168 & 7169/M/2016) ASSESSMENT YEARS: 2008-09, 2009-10 & 2010-11 MR. PRAVIN D. JAIN, 225 PETIT HOUSE, SHOP NO.4, THAKURDWAR RD., MUMBAI 400 002 PAN: AARPJ1919N VS. ITO 14(3)(4), MUMBAI (APPELLANT) (R ESPONDENT) PRESENT FOR: ASSESSEE BY : SHRI PRAVIN D. JAIN, REVENUE BY : SHRI V. JANARDHANAN, D.R. DATE OF HEARING : 08.02.2019 DATE OF PRONOUNCEMENT : 13.02.2019 O R D E R PER RAJESH KUMAR, ACCOUNTANT MEMBER: BY WAY OF ALL THESE MISCELLANEOUS APPLICATIONS, TH E ASSESSEE HAS REQUESTED FOR RECALLING OF THE EX-PART E ORDER PASSED IN ITA NO.7167 TO 7169/M/2016 A.Y. 2008-09 VIDE ORD ER DATED 23.08.2017 WHICH WAS PASSED IN ABSENCE OF THE ASS ESSEE. 2. THE ASSESSEE SUBMITTED THAT THE AUTHORISED REPRE SENTATIVE OF THE ASSESSEE WHO WAS HANDLING THE CASE COULD NOT APPEAR ON THE DATE OF HEARING FOR THE REASONS WHICH ARE BEYO ND THE CONTROL OF THE ASSESSEE. THE SAID AUTHORISED REPRESENTATIV E COULD NOT APPEAR DUE TO HIS WIFE BEING FALLEN ILL SUDDENLY. E VEN THE ASSESSEE HAS CHANGED THE AUTHORISED REPRESENTATIVE DUE TO HIS CARELESSNESS AND NON COMMITTAL ATTITUDE. THE ASSESS EE WHO MA NOS.738, 739 & 740/M/2018 (ARISING OUT OF ITA NOS.7167, 7168 & 7169/M/2016) MR. PRAVIN D. JAIN 2 PERSONALLY APPEARED DURING THE HEARING SUBMITTED TH AT IN VIEW OF THE PRECARIOUS FINANCIAL CONDITIONS HE IS NOT IN A POSITION TO APPOINT HIS LAWYER TO DEFEND HIS CASES AS HE IS TOT ALLY RAN OUT OF MONEY. THE ASSESSEE SUBMITTED THAT DUE TO ORDER BE ING PASSED EX-PARTE THE ASSESSEE HAS SUFFERED HUGE SUFFERING A ND DAMAGE WITH HIS ACCOUNTS WITH THE BANKS BECOMING NPAS WHIC H MAY EVEN FURTHER PERPETUATE IF THE EX-PARTE IS NOT RECA LLED. 3. THE LD. D.R., ON THE OTHER HAND, RELIED ON THE O RDER PASSED BY THE TRIBUNAL AND SUBMITTED THAT THE ASSESSEE COU LD NOT APPEAR ON THE APPOINTED DATE OF HEARING AND THEREFO RE JUSTIFIED THE EX-PARTE ORDER. 4. AFTER HEARING BOTH THE PARTIES AND PERUSING THE MATERIAL ON RECORD, WE FIND THAT THE CASE WAS HEARD AND ORDER W AS PASSED WITHOUT HEARING THE CASE ON MERITS AS THE COUNSEL O F THE ASSESSEE DID NOT SHOW UP ON THE DATE OF HEARING. N OW AFTER EXAMINING THE FACTS IN DETAIL AND HEARING BOTH THE PARTIES, WE ARE OF THE VIEW THAT THE ASSESSEE SHOULD BE GIVEN O NE MORE CHANCE TO DEFEND HIS CASE ON MERITS SO THAT THE PRI NCIPLES OF NATURAL JUSTICE ARE SATISFIED. ACCORDINGLY, WE REC ALL OUR ORDER DATED 23.08.2017 SO FAR AS IT RELATES TO ITA NO.716 7 TO 7169/M/2016 A.Y. 2008-09, 2009-10 & 2010-11. 5. ACCORDINGLY, THE MISCELLANEOUS APPLICATIONS OF T HE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 13.02.2019. SD/- SD/- ( MAHAVIR SINGH) (RAJESH KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 13.02.2019. * KISHORE, SR. P.S. MA NOS.738, 739 & 740/M/2018 (ARISING OUT OF ITA NOS.7167, 7168 & 7169/M/2016) MR. PRAVIN D. JAIN 3 COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT (A) CONCERNED, MUMBAI THE DR CONCERNED BENCH //TRUE COPY// [ BY ORDER DY/ASS TT. REGISTRAR, ITAT, MUMBAI.