SARTHAK D. AGARWAL, MUMBAI V. INCOME TAX OFFICER 24(1)(4), MUMBAI

MA 748/MUM/2018

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 2870 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 21-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANISH KR SINGH
• Assessee Lawyers: ROHAN DESH
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE S/SHRI M. BALAGANESH , ACCOUNTANT MEMBER AND AMARJIT SINGH, JUDICIAL MEMBER M.A. N O . 748 /M/201 8 (ARISING OUT OF ITA NO. 254 /MUM/201 8 ) ( / ASSESSMENT YEAR: 2009 - 10 ) SARTHAK D. AGARWAL 1403/1404, A WING, SERENITY TOWER, OSHIAWAR, OFF LINK ROAD, JOGESHWARI (W), MUMBAI - 400102 . / VS. ITO - 24(1)(4) C - 13, 5 TH FLOOR, PRATYAKSHAKAR BHAVAN, BANDRA EAST, MUMBAI - 400051. / . / . PAN/GIR NO. : ANOPA6638D ( / APPELLANT ) / APPLICANT .. ( / RESPONDENT ) M.A. N O . 749 /M/201 8 (ARISING OUT OF ITA NO. 255 /MUM/201 8 ) ( / ASSESSMENT YEAR: 2009 - 10 ) DEEPESH AGARWAL 1403/1404, A WING, SERENITY TOWER, OSHIAWAR, OFF LINK ROAD, JOGESHWARI (W), MUMBAI - 400102 / VS. ITO - 24(1)(4) C - 13, 5 TH FLOOR, PRATYAKSHAKAR BHAVAN, BANDRA EAST, MUMBAI - 400051 . / . / . PAN/GIR NO. : AIFPA2809Q ( / APPELLANT ) / APPLICANT .. ( / RESPONDENT ) / DATE OF HEARING: 15 .0 3 .201 9 /DATE OF PRONOUNCEMENT: 12 . 0 4 . 2019 ORDER PER AMARJIT SINGH, J M REVENUE BY: SHRI MANISH KR. SINGH (AR) ASSESSEE BY: S HRI ROHAN DESHPANDE MA 748 & 749 / MUM/201 8 A.Y.2009 - 10 THIS ORDER SHALL DISPOSE OF THE MISCELLA N EOUS APPLICATION S BEARING NO. 748 & 749 /M/1 8 MOVED BY APPELLANT ARISING OUT OF IN ITA. NO S . 254 /M/1 8 & 255/M/2018 RELEVANT TO THE A.Y. 2009 - 10 . 2. THE BRIEF FACT S OF THE CASE ARE THAT THE APP LICANTS FILED AN APPEAL S BEARING ITA. NO S . 254 /M/1 8& 255/M/2018 RELEVANT TO THE A.Y. 2009 - 10. BEFORE THE HONBLE ITAT WHICH HAS BEEN DECIDED BY VIRTUE OF ORDER DT . 24.07.2018 . EARLIER TO THE DECISION, T HE CASE WAS FIXED FOR 12.06.2018 AND UPON THE APPLICATION OF THE ASSESSEE THE CASE WAS ADJOURNED 10.07.2018. THE ASSESSEE FAILED TO APPEAR BEFORE THE HONBLE ITAT IN ITA. NO.254/M/2018 AND IN ITA. NO.255/M/2018. T HE HONBLE ITAT HAS DECIDED THE CASE EXPARTE AND DISMISSED THE APPEAL OF THE ASSESSEE. THE ASSESSEE FAILED TO GET THE OPPORTUNITY TO REPRESENT THE MATTER BEFORE THE HONBLE ITAT, THEREFORE, THE ORDER DATED 24.07.2018 IN ITA. NO. 254/M/2018 AND IN ITA. NO. 255/M/2018 ARE LIABLE TO BE RECALLED IN THE INTEREST OF JUSTICE. 3 . WE HAVE HEARD THE ARGUMENT ADVANCED BY THE LD. REPRESENTATIVE OF THE PARTIES AND PERUSED THE RECORD. ON APPRAISAL OF THE RECORD, WE NOTICED THAT THE CASE WAS FIXED FOR 12.0 6.2018 AND ON DATED 11.06.2018 REPRESENTATIVE OF THE ASSESSEE MO VED AN APPLICATION TO ADJOURN THE CASE. CONSIDERING THE REQUEST OF THE ASSESSEE, THE CASE WAS ADJOURNED 10.07.2018. THE ASSESSEE FAILED TO APPEAR BEFORE THE HONBLE ITAT ON THAT DATE , THEREFOR E, THE CASE OF THE ASSESSEE WAS DECIDED ON 24.07.2018 EXPARTE. THE CONTENTION OF THE ASSESSEE IS THAT THE ASSESSEE FAILED TO INSTRUCT THE PERSON WHO MOVED THE APPLICATION TO NOTICE THE NEXT DATE OF HEARING. HOWEVER, THE PERSON WHO MOVED AN APPLICATION BEFO RE THE HONBLE ITAT FAILED TO GET THE NOTICE OF THE NEXT DATE OF HEARING . THE LD. REPRESENTATIVE OF THE ASSESSEE HAS ALSO CONTENDED THAT THE ASSESSEE WAS IN APPREHENSION THAT HE MAY RECEIVE THE NOTICE FROM THE OFFICE OF THE HONBLE ITAT FOR THE NEXT DATE OF HEARING . UNDOUBTEDLY, THE MATTER OF CONTROVERSY HAS BEEN ADJUDICATED IN THE ABOVE MENTIONED APPEALS EXPARTE AND NO OPPORTUNITY OF BEING HEARD WAS GOT BY ASSESSEE TO REPRESENT THE MATTER. ANYHOW, THE MATTER OF MA 748 & 749 / MUM/201 8 A.Y.2009 - 10 CONTROVERSY IS REQUIRED TO BE ADJUDICATED ON MERITS IN THE INTEREST OF JUSTICE. TAKING INTO ACCOUNT ALL THE FACTS AND CIRCUMSTANCES AND CONSIDERING THIS FACT THAT THE MATTER OF CONTROVERSY IS REQUIRED TO BE ADJUDICATED ON MERITS IN THE INTEREST OF JUSTICE, THEREFORE, WE RECALL THE ORDER IN BOTH THE MISCELLANEOUS APPLICATION BEARING NO. 748 /M/2018 & 749 /M/ 20 1 8 IN THE INTEREST OF JUSTICE. THE REGISTRY IS HEREBY DIRECTED TO REFIX THE MATTER IN DUE COURSE OF TIME. IN THE RESULT , THE MISCELLANEOUS APPLICATION S FILED BY THE ASSESSEE ARE HEREBY ALLOWED. ORDER WAS PRON OUNCED IN TH E OPEN COURT ON 12. 04 .2019 SD/ - SD/ - ( M BALAGANESH ) (AMARJIT SINGH) / ACCOUNTANT MEMBER /JUDICIAL MEMBER MUMBAI, DT: 12.04 .2019 VIJAY COPY TO : 1 . THE APPELLANT 2 . THE RESPONDENT 3 . THE CIT(A) 4 . THE CIT 5 . THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE, SMC , BENCH (TRUE COPY) BY ORDER ASSTT.REGISTRAR, ITAT, MUMBAI BENCHES