G.S. ENTERTAINMENT, MUMBAI V. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 24 & 26, MUMBAI

MA 99/MUM/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5646 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 3 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-05-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2009-2010
• Appeal Filed On: 13-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 10

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL G BENCH, MUMBAI BEFORE S/SHRI M. BALAGANESH , ACCOUNTANT MEMBER AND S/SHRI AMARJIT SINGH, JUDICIAL MEMBER M.A. N O S . 99 / M/201 8 & 100/M/2018 (ARISING OUT OF ITA NO S . 4499 /MUM/201 3 & 4362/M/2013 ) ( / ASSESSMENT YEAR: 2009 - 10 ) M/S. G. S. ENTERTAINMENT B - 001/01, BHAGTANI KRISHNG, DATTATREY ROAD, SANTACRUZ (W), MUMBAI - 400049. / VS. THE ACIT CENT. CIR. 24& 26 MUMBAI . / . / . PAN/GIR NO. : AACFG0200A ( / APPELLANT ) / APPLICANT .. ( / RESPONDENT ) / DATE OF HEARING: 17/ 0 /05/2 01 9 /DATE OF PRONOUNCEMENT: 23 ./05/ 2019 ORDER PER AMARJIT SINGH, J M THESE ORDER S SHALL DISPOSE OF THE MISCELLA N EOUS APPLICATION S BEARING NO S. 99/M/2018 & 100/M/2018 MOVED BY APPLICANT ARISING OUT OF ITA. NO S . 4499/M/2013 & 4362/M/2013 FOR THE A.Y.2009 - 10 DATED 01 . 0 4 .201 6 RESPECTIVELY . 2. THE BRIEF FACTS OF THE CASE ARE THAT THE APPEALS BEARING ITA. NO S . 4499/M/2013 & 4362/M/2013 FOR THE A.Y. 2009 - 10 WAS FIXED FOR HEARING ON 29.03.2016. THE ASSESSEE SOUGHT THE ADJOURNMENT BUT THE HONBLE BENCH DID NOT ACCEPT THE ADJOURNMENT REQUEST AND DECIDED THE CASE. THE CASE WAS DECIDED EXPARTE WITHOUT GIVING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE IN THE INTEREST OF JUSTICE AND ALSO IN ACCORDANCE WITH LAW. IN VIEW OF THE SAID ASSESSEE BY: SHRI STANY SALDANHA (AR) REVENUE BY: SHRI JEEVAN LAL LAVIDIYA (DR) MA NOS.99 & 100 / MUM/20 18 CIRCUMSTANCES, THE ORDER DATED 01.04.2016 IS LIABLE TO BE RECALLED AND THE APPEAL IS LIABLE TO BE DECIDED ON MERITS IN ACCORDANCE WITH LAW. 3 . NOTICE GIVEN. 4 . WE HAVE HEARD THE ARGUMENT ADVANCED BY THE LD. REPRESENTATIVE OF THE PARTIES AND PERUSED THE RECORD. THE COPY OF ORDER DATED 01.04.2016 IN ITA. NO.4499/M/2013 IS ON THE FILE WHICH SPEAKS THAT THE APPEAL OF THE ASSESSEE MENTIONED ABOVE HAS BEEN DECIDED BY TRIBUNAL BY VIRTUE OF ORDER DATED 01.04.2016. THE CASE WAS DECIDED AGAINST THE EXPARTE. THE PRESENT APPEAL HAS BEEN DECI DED ON 01.04.2016 WHILE T HE MISCELLANEOUS APPLICATION S HAVE BEEN FILED ON 13.02.2018. T HERE IS A DELAY MORE THAN SIX MONTHS. IN VIEW OF THE PROVISIONS U/S 254(2) OF THE ACT, THE PRESENT MISCELLANEOUS APPLICATIONS A RE TIME BARRED BEING THE SAME ARE BEING FI LED AFTER THE EXPIRY OF THE PERIOD OF SIX M ONTHS. ACCORDINGLY, WE DISMISS THE ABOVE MENTIONED MISCELLANEOUS APPLICATIONS. IN THE RESULT , THE MISCELLANEOUS APPLICATION S FILED BY THE ASSESSEE ARE HEREBY ORDERED TO BE DISMISSED . ORDER WAS PRON OUNCED IN TH E OPEN COURT ON 23 /05 / 2019 SD/ - SD/ - ( M. BALAGANESH ) (AMARJIT SINGH) / ACCOUNTANT MEMBER /JUDICIAL MEMBER MUMBAI, DT: 23 /05 / 2019 VIJAY COPY TO : 1 . THE APPELLANT 2 . THE RESPONDENT 3 . THE CIT(A) 4 . THE CIT 5 . THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE, G , BENCH (TRUE COPY) BY ORDER ASSTT.REGISTRAR, ITAT, MUMBAI BENCHES