ESSEL MARKETING & PROMOTIONS PVT. LTD., MUMBAI V. ASSISTANT COMMISSIONER OF INCOME TAX - 9(2)(2), MUMBAI

MA 95/MUM/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8419 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 2 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 12-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D G
• Assessee Lawyers: R K BOTHRA LD
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, MUMBAI , , BEFORE HONBLE SHRI MAHAVIR SINGH, JM AND HONBLE SHRI MANOJ KUMAR AGGARWAL, AM M.A. NO. 95/MUM/2018 [ARISING OUT OF I.T.A. NO.2760/MUM/2016] ( / ASSESSMENT YEAR: 2010-11) & M.A. NO. 96/MUM/2018 [ARISING OUT OF I.T.A. NO.2761/MUM/2016] ( / ASSESSMENT YEAR: 2011-12) M/S. ESSEL MARKETING A ND PROMOTIONS PRIVATE LIMITED C-4109/10-C WING OBEROI GARDEN ESTATE CHANDIVALI SAKINAKA, ANDHERI (E) MUMBAI-400 072. / VS. A CIT - 9(2)(2) AAYKAR BHAVAN M.K. ROAD MUMBAI-400 020 ./ ./PAN/GIR NO. AABCE-6463-B ( /APPELLANT ) : ( / RESPONDENT ) / ASSESSEE BY : SHRI R.K. BOTHRA, LD.AR / REVENUE BY : SHRI D.G. PANSARI, LD. DR !'#$ / DATE OF HEARING : 12/04/2019 %& #$ / DATE OF PRONOUNCEMENT : 12/04/2019 / O R D E R PER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER):- 1. BY WAY OF THESE APPLICATIONS, THE ASSESSEE SEEKS RE CALL OF EX-PARTE ORDER OF THE TRIBUNAL DATED 18/10/2017 FOR ASSESSME NT YEARS 2010-11 & 2011-12. 2 2. DRAWING OUR ATTENTION TO THE APPLICATIONS, LD. A UTHORIZED REPRESENTATIVE FOR ASSESSEE [AR], SUBMITTED THAT TH E HEARING OF THE APPEAL WAS PREPONED FROM 14/02/2018 TO 18/10/2017 AND NO N OTICE WAS EVER RECEIVED BY THE ASSESSEE FOR HEARING OF THE APPEALS . THE ATTENTION WAS DRAWN TO THE FACT THAT THE FACT OF DISMISSAL OF THE APPEALS CAME TO THE KNOWLEDGE OF ASSESSEE ONLY DURING FEBRUARY, 2018 AN D THEREFORE, KEEPING IN VIEW THE PRINCIPLES OF NATURAL JUSTICE, THE STAT ED ORDER DESERVE TO BE RECALLED FOR RE-ADJUDICATION AFTER HEARING THE ASSE SSEE. THE LD. DR SUBMITTED THAT THE ASSESSEE WAS NOT VIGILANT IN PUR SING THE APPEAL. 3. AFTER CAREFUL CONSIDERATION, THE BENCH FORMED AN OPINION THAT IN THE INTEREST OF JUSTICE, THE STATED EX-PARTE ORDER DESERVE TO BE RECALLED. WE ORDER SO. 4. THE REGISTRY IS DIRECTED TO FIX THE APPEAL BEFOR E REGULAR BENCH IN REGULAR COURSE AFTER DUE INTIMATION OF NEW DATES OF HEARING TO RESPECTIVE SIDES. 5. RESULTANTLY, BOTH THE APPLICATIONS STAND ALLOWED . ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH APRIL, 2019. SD/- SD/- (MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 12/04/2019 SR.PS:-JAISY VARGHESE 3 / 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.