M/S. EXPANSION INFRACON PRIVATE LIMITED, Mumbai V. INCOME TAX OFFICER-8(3)(4), Mumbai

MA 93/MUM/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8665 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-03-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2012-2013
• Appeal Filed On: 24-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: THARIAN OOMMEN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL E BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER MA NO. 93/MUM/2020 (IN ITA NO. 870/MUM/2018) ( ASSESSMENT YEARS: 2012-13 ) M/S. EXPANSION INFRACON PVT LTD., 53-B, 2 ND FLOOR, BHAGESHWAR BHAVAN, PLOT NO. 197B, DILIP GUPTE ROAD, SHIVAJI PARK, MAHIM, MUMBAI. / VS. ITO 8(3)(4) AAYAKAR BHAVAN, MUMBAI. ./ ./ PAN/GIR NO. : AAACY3439Q ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI NIRAJ SETH, AR / RESPONDENT BY : SHRI THARIAN OOMMEN, DR / DATE OF HEARING 12/03/2021 / DATE OF PRONOUNCEMENT 12/03/2021 / O R D E R PER PAVAN KUMAR GADALE - JM: THE ASSESSEE HAS FILED THE MISCELLANEOUS APPLICATION SEEKING FOR RECALL OF EX-PARTE ORDER PA SSED ON 11.04.2019 BY THE HONBLE TRIBUNAL. MA NO. 99 /MUM/2020 - 2 - 2. AT THE TIME OF HEARING, THE LD.AR SUBMITTED THAT THE APPEAL WAS FILED BY THE ASSESSEE AGAINST THE ORDER OF LD.CIT(A) BEFORE THE HONBLE TRIBUNAL AND THE ASSES SEE IS VERY MUCH INTERESTED IN PURSUING THE APPEAL. ON THE DATE OF HEARING, THE ASSESSEE WAS NOT IN A POSITION TO APPEAR OR COULD APPOINT A LEGAL REPRESENTATIVE TO REPRESENT THE CASE BEFORE THE HONBLE TRIBUNAL. WHE RE THE ASSESSEE OFFICE IS LOCATED, THE SAID BUILDING W AS UNDER REDEVELOPMENT AND ASSESSEE COMPANY OFFICE WAS TEMPORARILY SHIFTED FOR SOME TIME AND DUE TO SUCH CIRCUMSTANCES THE HEARING NOTICES SENT TO OLD ADD RESS WERE RETURNED UNSERVED. THE LD. AR FURTHER EXPLAIN ED THAT THERE IS NO WANTON ACT ON PART OF THE ASSESSE FOR NOT APPEARING BEFORE THE HONBLE TRIBUNAL AND PRAYE D FOR ONE MORE OPPORTUNITY OF HEARING BE PROVIDED TO THE ASSESSEE AND THE EX PARTE ORDER BE RECALLED. THE LD. DR SUPPORTED THE ORDER OF THE ITAT AND REQUESTED FO R DISMISSAL OF THE MISCELLANEOUS APPLICATION. 3. WE HAVE HEARD RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. PRIMA FACIE, THE HONBLE TRIBU NAL HAS PASSED A EX-PARTE ORDER. WE CONSIDERING THE FAC TS, CIRCUMSTANCES AND SUBMISSIONS OF THE LD.AR ARE OF T HE OPINION THAT THE ASSESSEE SHOULD BE PROVIDED ONE MO RE MA NO. 99 /MUM/2020 - 3 - OPPORTUNITY OF HEARING. ACCORDINGLY TO MEET THE END S OF JUSTICE, WE RECALL THE HONBLE TRIBUNAL ORDER DATED 11.04.2019 AND DIRECT THE REGISTRY TO POST THE APPE AL IN THE REGULAR COURSE AND ISSUE NOTICES TO THE PARTIES . WE ORDER ACCORDINGLY. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FI LED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 12.03.2021 SD/- SD/- (SHAMIM YAHYA) (PAVAN KUMAR GADALE ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED 12/03/2021 KRK, PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. & '( ) / THE CIT(A) 4. ) ( ) / CONCERNED CIT 5. ,-. //'( , '( , & / DR, ITAT, MUMBAI 6. .34 5 / GUARD FILE. / BY ORDER, , / //TRUE COPY// 1. / ( ASST. REGISTRAR) !' #, / ITAT, MUMBAI