KANAK ALLOYS STEEL LIMITED , MUMBAI V. INCOME TAX OFFICER WARD 5(2)(1), MUMBAI

MA 899/MUM/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6770 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-06-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 21-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V JUSTIN LD
• Assessee Lawyers: MATHURIA LD
• Keywords: Principle of natural justice

Judgement Text

MA NOS.899 & 900/MUM/2017 ARISING OUT OF ITA NOS.7151 & 7152/MUM/2016 KANAK ALLOYS STEEL LTD & KANAK IMPEX (INDIA) LTD ASSESSMENT YEAR 2009-10 IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, MUMBAI . , , BEFORE SHRI C.N. PRASAD, JM AND SHRI MANOJ KUMAR AGGARWAL, AM MISCELLANEOUS APPLICATION NO.899/MUM/2017 (ARISING OUT OF ITA NO.7151/MUM/2016) ( / ASSESSMENT YEAR: 2009-10) KANAK ALLOYS STEEL LIMITED 32/40, KRISHNA BAUG SHOP NO.6,2 ND PARSIWADA MUMBAI 400 004 / VS. INCOME TAX OFFICER, WARD 5(2)(2) ROOM NO.567, 5 TH FLOOR, AAYKAR BHAVAN, M.K.ROAD MUMBAI-400 020 ./ ./ PAN/GIR NO.AACCK-9797-M ( /APPELLANT ) : ( / RESPONDENT ) & MISCELLANEOUS APPLICATION NO.900/MUM/2017 (ARISING OUT OF ITA NO.7152/MUM/2016) ( / ASSESSMENT YEAR: 2009-10) KANAK IMPEX (INDIA) LIMITED 32/40, KRISHNA BAUG, SHOP NO.6, 2 ND PARSIWADA MUMBAI 400 004 / VS. INCOME TAX OFFICER, WARD 5(2)(2) ROOM NO.567,5 TH FLOOR AAYKAR BHAVAN, M.K. ROAD MUMBAI-400 020 ./ ./ PAN/GIR NO.AACCK-9799-F ( /APPELLANT ) : ( / RESPONDENT ) ASSESSEE BY : SHRI M.S.MATHURIA, LD. AR REVENUE BY : SHRI V.JUSTIN , LD. DR / DATE OF HEARING : 04/05/2018 / DATE OF PRONOUNCEMENT : 22/06/2018 MA NOS.899 & 900/MUM/2017 ARISING OUT OF ITA NOS.7151 & 7152/MUM/2016 KANAK ALLOYS STEEL LTD & KANAK IMPEX (INDIA) LTD ASSESSMENT YEAR 2009-10 2 ORDER UNDER RULE 24 OF APPELLATE TRIBUNAL RULES, 19 63 PER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. BY WAY OF THESE MISCELLANEOUS APPLICATIONS FOR A SSESSMENT YEAR [AY] 2009-10, THE ASSESSEE SEEKS RECALL OF COMMON T RIBUNAL ORDERS ITA NO. 7151/M/2016 & ITA NO.7152/M/2016 DATED 31/08/20 17, WHICH ARE AN EX-PARTE ORDERS, ON THE PRINCIPAL OF VIOLATION OF NATURAL JUSTICE. OUR ATTENTION HAS BEEN DRAWN TO THE FACT THAT NOTICE OF HEARING ISSUED TO THE ASSESSEE DID NOT MENTION THE PARTICULAR BENCH BEFOR E WHICH THE CASE WAS LISTED FOR HEARING AND FURTHER, THE AFORESAID C ASES WERE NOT REFLECTED IN THE CAUSE LIST HOSTED ON THE OFFICIAL WEBSITE OF THE TRIBUNAL WHICH PREVENTED THE ASSESSEE FROM MAKING EFFECTIVE REPRES ENTATION IN THE CASES. 2. UPON CAREFUL CONSIDERATION OF THE MATERIAL ON RE CORD INCLUDING NOTICE ISSUED BY THE REGISTRY TO THE ASSESSEE, WE C ONCUR WITH THE SUBMISSIONS MADE BY LD. AR AND FIND THAT THE CASE O F THE ASSESSEE HAS BEEN DISPOSED-OFF EX-PARTE AT THE FIRST HEARING ITSELF AND THERE WAS SUFFICIENT CAUSE FOR NON-APPEARANCE BEFORE THE TRIB UNAL. THE PERUSAL OF THE HEARING NOTICE REVEAL THAT THE PARTICULAR BENCH AT WHICH THE CASES WERE PUT UP FOR HEARING WAS NOT MENTIONED IN THE NO TICE AND FURTHER THE SAID NOTICE WAS ISSUED ONLY IN THE NAME OF SINGLE A SSESSEE ONLY WHEREAS, THE TWO APPEALS, IN FACT , PERTAINS TO TWO DIFFERENT ASSESSEES. HENCE, ON FACTUAL MATRIX AND KEEPING IN VIEW THE PR INCIPAL OF NATURAL JUSTICE, WE RECALL BOTH THE ORDERS AND RESTORE THE TWO APPEALS TO THEIR ORIGINAL STATUS. THE REGISTRY IS DIRECTED TO PUT UP THE SAME IN REGULAR MA NOS.899 & 900/MUM/2017 ARISING OUT OF ITA NOS.7151 & 7152/MUM/2016 KANAK ALLOYS STEEL LTD & KANAK IMPEX (INDIA) LTD ASSESSMENT YEAR 2009-10 3 COURSE OF HEARING BEFORE APPROPRIATE BENCH AFTER DU E INTIMATION TO THE RESPECTIVE PARTIES. 3. THE MISCELLANEOUS APPLICATIONS STANDS ALLOWED IN TERMS OF OUR ABOVE ORDER. ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND JUNE,2018 SD/- SD/- (C.N.PRASAD) (MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 22.06.2018 SR.PS:- THIRUMALESH / COPY OF THE ORDER FORWARDED TO : 1. %&' / THE APPELLANT 2. (&' / THE RESPONDENT 3. * ( % ) / THE CIT(A) 4. * / CIT CONCERNED 5. , , % , , / DR, ITAT, MUMBAI 6. -. / GUARD FILE / BY ORDER, / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI