KARL PESTONJI KERAWALLA, MUMBAI V. INCOME TAX OFFICER WARD 11(2)(4), MUMBAI

MA 786/MUM/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6455 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-04-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 12-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR YADAV
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH A , MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD , JUDICIAL MEMBER M A NO. 786 /MUM/201 7 ( ARISING OUT OF ITA NO. 7152 / MUM /201 3 ) : (A.Y : 20 09 - 10 ) KARL PESTONJI KERAWALLA 25, P.J. RAMCHANDANI MARG, COLABA, MUMBAI 400 039. PAN : AJQPK9976J (APPLICANT) VS. ITO, WARD - 11(2)(4), MUMBAI (RESPONDENT) APPLICANT BY : SHRI SATISH MODY RESPONDENT BY : SHRI RAJESH KUMAR YADAV DATE OF HEARING : 1 9 / 01 /201 8 DATE OF PRONOUNCEMENT : 04 / 04 /201 8 O R D E R PER G.S. PANNU , AM : THE CAPTIONED MISCELLANEOUS APPLICATION HAS BEEN MOVED BY THE ASSESSEE SEEKING RECALL OF THE EX PARTE ORDER DATED 22.05.2017 PASSED BY THE TRIBUNAL AFTER NOTICING THE ABSENCE OF ASSESSEE ON THE APPOINTED DATE OF HEARING IN ASSESSEES APPEAL BEARING ITA NO. 7152/MUM/2013. 2. BY WAY OF THE PRESENT APPLICATION, ASSESSEE - PETITIONER EXPLAINED THAT ON THE AP POINTED DATE OF HEARING, THE COUNSEL OF THE ASSESSEE COULD NOT BE 2 MA NO. 786/MUM/2017 KARL PESTONJI KERAWALLA PRESENT FOR HEARING DUE TO CERTAIN CIRCUMSTANCES ALTHOUGH ASSESSEE HAD DULY AUTHORISED THE SAID COUNSEL TO APPEAR. AN AFFIDAVIT HAS ALSO BEEN FURNISHED BY THE ASSESSEE AND IT IS PRAYED THAT THE EX PARTE ORDER BE RECALLED AND THE APPEAL BE FIXED FOR HEARING AFRESH SO AS TO ALLOW THE ASSESSEE AN OPPORTUNITY OF BEING HEARD. 3. THE LD. DR APPEARING FOR THE REVENUE HAS NOT SERIOUSLY DISPUTED THE STAND OF THE APPLICANT. 4. HAVING HEARD THE RIVAL SUBMISSIONS AND PERUSING THE AFFIDAVIT FILED BY THE APPLICANT , WE DEEM IT FIT AND PROPER TO RECALL OUR EX PARTE ORDER DATED 22.05.2017 (SUPRA). THE REGISTRY IS DIRECTED TO POST THE APPEAL OF THE ASSESSEE BEFORE A REGULAR BENCH ON 19.04.2018, A DATE ANNOU NCED IN THE OPEN COURT AT THE TIME OF HEARING. SINCE THE DATE OF HEARING HAS BEEN ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, THE REQUIREMENT OF ISSUANCE OF A FORMAL NOTICE OF HEARING IS HEREBY DISPENSED WITH. 4 . IN THE RESULT, THE M ISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. SD/ - SD/ - ( RAVISH SOOD ) JUDICIAL MEMBER (G.S. PANNU) ACCOUNTANT MEMBER MUMBAI, DATE : 4 T H APRIL , 201 8 *SSL* 3 MA NO. 786/MUM/2017 KARL PESTONJI KERAWALLA COPY TO : 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT(A) CONCERNED 4) THE CIT CONCERNED 5) THE D.R, A BENCH, MUMBAI 6) GUARD FILE BY ORDER DY./ASSTT. REGISTRAR I.T.A.T, MUMBAI