Income Tax Appellate Tribunal - Mumbai
Mahendra Brothers, Mumbai vs Deputy Commissioner Of Income Tax ... on 28 June, 2019
1
MAs 422, 423 & 424/um/2018
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH "C",
MUMBAI
Before Shri Saktijit Dey(JUDlClAL MEMBER)
AND
Shri G Manjunatha (ACCOUNTANT MEMBER)
M.A. No.541/Mum/2018
(Arising out of I.T.A No.3054/Mum/2016
(Assessment year: 2006-07)
&
MA. No.542/Mum/2018
(Arising out of I.T.A No.3055/Mum/2016
(Assessment year: 2007-08)
&
M.A. No.543/Mum/2018
(Arising out of I.T.A No.3056/Mum/2016
(Assessment year. 2010-11)
M/s Mahendra Brothers No. vs Dy.C IT, Central Cir.8(2), Mumbai
1201 -A, Shatrunjaya Darshan
Co-op Hsg Society, Sheth
Motisha Cross Lane, Bycula
(E), Mumbai 400 027 PAN :
AAAFM3726F
APPLICANT RESPONDENT
Applicant by Shri Naveen Kumar Mishra, AR
Respondent by Shri Nishant Samiya, Sr, DR
Date of hearing 14-06-2019
Date of pronouncement 28-06-2019
ORDER
Per, G Manjunatha, AM :
These three miscellaneous applications filed by the assessee are directed against common order passed by the ITAT, Mumbai Bench "C" in ITA Nos.3054/Mum/2016, 3055/Mum/2016 & 3056/Mum/2016 for assessment years 2006-07, 2007-08 and 2010-11 vide consolidated order dated 21-09-2017. The assessee has filed these 2 MAs 422, 423 & 424/um/2018 miscellaneous applications by stating that certain mistakes crept in the order passed by ITAT which needs to be rectified u/s 254(2) of the Income-tax Act, 1961. The assessee has narrated mistakes stated to be apparent in the order of the Tribunal dated 21-09-2017, as per which the Tribunal had heard the appeals ex-parte without considering adjournment letter filed by the assessee dated 19-09-2017, seeking adjournment for hearing on 20-09-2017. The assessee further stated that its counsel was out of station for some urgent work on 20-09-2017. The Tribunal without considering its application for adjournment posted the cases for hearing on 21-09-2017. The assessee was not aware of next date of hearing therefore it could not attend for hearing on 21-09- 2017. The assessee further stated that disposal of appeal without giving opportunity of hearing to assessee, despite an application for adjournment constitutes a mistake apparent from record which needs to be rectified u/s 254(2) of the IT. Act, 1961. Therefore, in the interest of justice, appeals may be recalled and fresh date of hearing may be give to the assessee to justify its case on merits.
2. The Id. DR strongly opposed miscellaneous applications filed by the assessee.
3. We have heard both parties, perused miscellaneous applications along with order of the Tribunal dated 21-09-2017. We find that initially, the cases were posted for hearing on 18-09-2017, but the assessee 3 MAs 422, 423 & 424/um/2018 neither appeared nor filed application for adjournment and hence, the cases were posted on 20-09-2017. On 20-09-2017, the assessee had filed application for adjournment and cases were adjourned to 21-09- 2017. On 21-09-2017, the assessee once again failed to attend for hearing, therefore, the Tribunal had disposed of appeals ex-parte for non prosecution, however decided issues on merits. The assessee explained reasons for non appearance as per which the counsel was out of town because of urgent work and also it was not aware of next date of hearing. We find that no one would get any benefit by not attending for hearing rather it will cause irreparable loss, if the case goes against the person who filed appeal. Therefore, by knowingly nobody would commit this kind of mistakes. The reason for not attending hearing is because of its counsel urgent work. Although, the assessee could have attended personally and sought adjournment, but fact remains that it was not aware of next date of hearing. It is impractical to expect someone to be present without any communication. Therefore, considering reasons given by the assessee for non appearance and also to give one more opportunity of hearing to the assessee, we recalled order of the Tribunal dated 21-09-2017. The registry is directed to fix the appeals for hearing in due course and inform both sides,
4. In the result, miscellaneous applications filed by the assessee for all 4 MAs 422, 423 & 424/um/2018 the three assessment years are a/lowed in terms of our discussion hereinabove.
Order pronounced in the open court on 28th June, 2019.
Sd/- sd/-
(Saktijit Dey) (G Manjunatha)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Mumbai, Dt; 28th June, 2019
Pk/-
Copy to :
1. Applicant
2. Respondent
3. CIT(A)
4. CIT
5. DR /True copy/
ACCOUNTANT MEMBER
By order Sr.PS, /TAT, Mumbai
By order
Sr. PS, ITAT, Mumbai