ASHOK N. MEHTA, MUMBAI V. ASSISTANT COMMISSIONER OF INCOME TAX - 19(1), MUMBAI

MA 80/MUM/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6938 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 02-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SANJEEV M SHAH

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, B MUMBAI , , , BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER, AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER M.A. NO.80/MUM/2018 (ARISING OUT OF ITA NO.2775/MUM/2016) ASSESSMENT YEAR: 2011-12 SHRI ASHOK N. MEHTA, 28/30, C.P. TANK ROAD, 1 ST FLOOR, 3 RD KUMBHARWADA, MUMBAI-400004 / VS. ACIT-19(1), 02 ND FLOOR, MATRU MANDIR, TARDEO ROAD, MUMBAI-400007 ( '#$ % /ASSESSEE) ( / REVENUE) PAN. NO . AADPM8885E & ' % ( / DATE OF HEARING: 20/07/2018 ' % ( / DATE OF ORDER: 20/07/2018 '#$ % ! / ASSESSEE BY SHRI SANJEEV M SHAH ! / REVENUE BY SHRI RAJAT MITTAL-DR M. A. NO.80/MUM/2018 (ARISING OUT OF ITA NO. 2775/MUM/2016) ASHOK N. MEHTA 2 / O R D E R PER JOGINDER SINGH(JUDICIAL MEMBER) BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE SEE KS RECALLING OF AN EX-PARTE ORDER OF THE TRIBUNAL DATE D 01/08/2017 ON THE GROUND THAT THE ASSESSEE HAD ALRE ADY MOVED A CONSOLIDATION APPLICATION, FILED ON 06/07/2 017, SEEKING CONSOLIDATION OF THE APPEAL OF THE ASSESSEE , WHICH WAS PENDING DISPOSAL AND SINCE ON 01/08/2017, AT TH E TIME OF HEARING, NONE WAS PRESENT FOR THE ASSESSEE, THIS APPLICATION COULD NOT BE BROUGHT TO THE NOTICE OF T HE BENCH AND THUS AN EX-PARTE ORDER WAS PASSED. IT WAS ALSO POINTED OUT THAT THE APPEAL OF THE ASSESSEE IS FIXED FOR 14 /11/2018, THEREFORE, BOTH THE APPEALS ARE TO BE CONSOLIDATED FIRST AND THEN TO BE HEARD TOGETHER. 2. THE LD. DR DID NOT CONTROVERT THIS CLAIM OF THE ASSESSEE THAT AN APPLICATION FOR CONSOLIDATION WAS PENDING DISPOSAL. 2.1. CONSIDERING THE TOTALITY OF FACTS AND SINCE T HE ASSESSEE COULD NOT APPEAR ON THE APPOINTED DATE LEA DING TO PASSING AN EX-PARTE ORDER AND IN VIEW OF THE APPLIC ATION OF THE ASSESSEE, PENDING DISPOSAL, WE ARE OF THE VIEW THAT NO M. A. NO.80/MUM/2018 (ARISING OUT OF ITA NO. 2775/MUM/2016) ASHOK N. MEHTA 3 PREJUDICE IS CAUSED TO THE EITHER SIDE, THEREFORE, WE DEEM IT APPROPRIATE TO RECALL THE ORDER OF THE TRIBUNAL DAT ED 01/08/2017. THE REGISTRY IS DIRECTED TO FIX THIS AP PEAL OF THE REVENUE ALONG WITH THE APPEAL OF THE ASSESSEE, BEARING ITA NO.2100/MUM/2016, FOR HEARING, WHICH IS ALREADY FIXED FOR 14/11/2018. FINALLY, THE MISCELLANEOUS APPLICATION OF THE ASSES SEE IS ALLOWED. THIS ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF LD. REPRESENTATIVE FROM BOTH SIDES AT T HE CONCLUSION OF HEARING ON 20/07/2018. SD/- SD/- ( MANOJ KUMAR AGGARWAL ) (JOGINDER SINGH) '!# / ACCOUNTANT MEMBER $!# /JUDICIAL MEMBER & MUMBAI; ) DATED : 20/07 /2018 F{X~{T? P.S/. .. %$&'()(*& / COPY OF THE ORDER FORWARDED TO : 1. +,- / THE APPELLANT (RESPECTIVE ASSESSEE) 2. ./,- / THE RESPONDENT. 3. 0 0 1% ( + ) / THE CIT, MUMBAI. 4. 0 0 1% / CIT(A)- , MUMBAI, 5. 34 .%' , 0 +( ' 5 , & / DR, ITAT, MUMBAI M. A. NO.80/MUM/2018 (ARISING OUT OF ITA NO. 2775/MUM/2016) ASHOK N. MEHTA 4 6. 6# 7& / GUARD FILE. ! / BY ORDER, /! (DY./ASSTT. REGISTRAR) , & / ITAT, MUMBAI