FIVE NETWORK SOLUTION (I) LIMITED , MUMBAI V. DEPUTY COMMISSIONER OF INCOME TAX 6(2), MUMBAI

MA 849/MUM/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6613 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2009-2010
• Appeal Filed On: 15-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUMAN KUMAR

Judgement Text

, , , , INCOME-TAX APPELLATE TRIBUNAL -FBENCH MUMBAI , ,, , , , , , , ,, , BEFORE S/SHRI RAJENDRA,ACCOUNTANT MEMBER AND SAKTIJ IT DEY,JUDICIAL MEMBER / MA NO.249/MUM/2017 (ARISING OUT OF / ITA NO.1550/MUM/2015) /ASSESSMENT YEAR-2009-10 FIVE NETWORK SOLUTION (I) LIMITED 22/2, PLOTS NO.275-B, NEAR GURU NANK SCHOOL SION (W), MUMBAI-400 022. PAN:AAACF 8062 A VS. DCIT-6(2)), AAYAKAR BHAVAN, M.K. ROAD MUMBAI-400020. (APPLICANT) (RESPONDENT ) REV ENUE BY: SHRI SUMAN KUMAR SR.DR ASS ESSEE BY: SHRI SHYAM SABOO / DATE OF HEARING: 04.05.2018 / DATE OF PRONOUNCEMENT: 04.05.2018 /ORDER , / PER RAJENDRA A.M. - VIDE ITS APPLICATION,DATED 16.11.2017,THE ASSESSEE HAS STATED THAT THERE WERE CERTAIN MISTAKES IN THE ORDER OF THE TRIBUNAL,DT. 05.06.201 7,THAT THE SAME WERE TO BE RECTIFIED AS PER PROVISIONS OF SECTION 254(2) OF THE ACT,THAT THE AP PEAL WAS PREFERRED AGAINST THE ORDER OF THE CIT(A),DATED 30/01/2015, THAT ON 27/4/2017 THE MATT ER WAS ADJOURNED TO 5/6/2017, THAT THE PERSON ATTENDING THE HEARING ON 27/4/2017 INADVERTE NTLY NOTED THE DATE OF NEXT HEARING AS 15/6/2017, THAT THE ASSESSEE COULD NOT APPEAR ON 5/ 6/2017 BECAUSE OF THE ERROR COMMITTED BY THE PERSON, THAT NON APPEARANCE WAS NOT INTENTIONAL ,THAT THE TRIBUNAL HAD DECIDED THE MATTER WITHOUT HEARING THE ASSESSEE,THAT THE ORDER MAY BE RECALLED SO THAT THE ASSESSEE COULD MAKE THE SUBMISSIONS IN THAT REGARD.APPLICATION IS ACCOM PANIED BY AN AFFIDAVIT OF THE PERSON WHO ATTENDED THE HEARING ON 27/4/2017. 2. DURING THE COURSE OF HEARING BEFORE US THE AUTHORI SED REPRESENTATIVE (AR) REITERATED THE SUBMISSIONS THAT ARE PART OF THE MISCELLANEOUS APPL ICATION. THE DEPARTMENTAL REPRESENTATIVE (DR) LEFT THE ISSUE TO THE DISCRETION OF THE BENCH. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL BEFORE US. WE FIND THAT THE MATTER WAS ADJOURNED THRICE AT THE REQUEST OF THE A SSESSEE, THAT ON 27/4/2017 THE NEXT DATE OF HEARING WAS FIXED ON 5/6/17, THAT NO ONE APPEARED O N THAT DATE, THAT THE TRIBUNAL FINALISED THE MATTER ON THE AVAILABLE MATERIAL.THE ASSESSEE HAS F ILED THE AFFIDAVIT OF THE PERSON WHO WAS PRESENT DURING THE COURSE OF HEARING ON 27/4/2017 A ND WHO HAD MISCOMMUNICATED THE NEXT MA NO.249/MUM/2017-FIVE NETWORK SOLUTION (I) LIMITE D 2 DATE TO THE ASSESSEE.CONSIDERING THE PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE WE ARE OF THE OPINION THAT ORDER PASSED BY US ON 5/6/2017 SHOULD BE RECALLED,SO THAT CASE COULD BE DECIDED AFTER HEARING THE SIDE OF THE ASSESSEE.THE ASSESSEE IS DIRECTED TO DEPOSIT RS.5,000/- TO THE PRIME MINISTERS RELIEF FUND WITHIN A PERIOD OF SEV EN DAYS. REGISTRY IS DIRECTED TO FIX THE CASE BEFORE THE REGULAR BENCH. ! ! ! ! . .. . AS A RESULT, MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE STANDS ALLOWED. ' '' ' #$ #$#$ #$ % % % % 4 , 2018 ' '' ' ORDER PRONOUNCED IN THE OPEN COURT ON 4 TH MAY, 2018. SD/- SD/- ( / SAKTIJIT DEY ) ( / RAJENDRA ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 04. 05.2016. JV.SR.PS. / COPY OF THE ORDER FORWARDED TO : 1. APPELLANT / 2. RESPONDENT / 3. THE CONCERNED CIT(A)/ , 4. THE CONCERNED CIT / 5. DR F BENCH, ITAT, MUMBAI / , , . . . 6. GUARD FILE/ //TRUE COPY// / BY ORDER, / DY./ASST. REGISTRAR , /ITAT, MUMBAI.