AMBIKA TRADING CORPORATION,ANDHERI EAST V. ACIT-24(1), MUMBAI, PIRAMAL CHAMBER

MA 215/MUM/2025

AI Insights

The case revolves around a miscellaneous application filed by Ambika Trading Corporation, which arose from an earlier Income Tax Appeal (ITA No. 5906/MUM/2025) concerning the assessment year 2014-15. The application sought to recall the Tribunal's order dated 19.06.2025 due to the non-appearance of the assessee's authorized representative at the hearing on 12.06.2025. The representative had mistakenly believed the hearing was rescheduled to 19.06.2025, following a bona fide misunderstanding. The Tribunal, after considering the circumstances and the arguments presented, decided to recall the order and reschedule the hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 822530 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-12-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 12-08-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ADITYA M. RAI

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, “A” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIALMEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER M.A. No. 215/MUM/2025 (Arising out of ITA No. 5906/MUM/2025, A.Ys: 2014-15) Ambika Trading Corporation 101, Shree Ambashanti Chambers, Opp Hotel leen, Mumbai – 400059. Vs. ACIT Room No. 601, 6th Floor Pirmal Chamber, Parel Chamber, Parel – 400012. PAN/GIR No. AAJFA1123H Applicant) Respondent) Applicant by Shri Dalpat Shah Respondent by Shri Aditya M. Rai, Sr. DR सुनवाई क\u0002 तारीख/Date of Hearing 14.11.2025 घोषणा क\u0002 तारीख/Date of Pronouncement 22.12.2025 ORDER PER SANDEEP GOSAIN, JM: The present miscellaneous application has been filed by the assessee arising out of ITA No. 5906/MUM/2025, A.Y: 2014-15, order dated 19.06.2025 requesting for recall of the Tribunal order. 2. We have heard the counsels for both the parties, perused the material placed on record and also the orders passed by the Tribunal. From the application we noticed that the assessee has mentioned the reasons as to why he could not appear before the Bench when the matter was listed on Printed from counselvise.com 2 M.A. No. 215/MUM/2025 12.06.2025. In this regard, it was submitted that the authorized representative who was to representing the assessee was due to a bona fide misunderstanding noted that the matter has been adjourned to 19.06.2025. Since he had a hearing on 18.06.2025. The Ld. AR was under a bonafide impression and belief that his request has been considered and the matter is fixed on 19.06.2025. Thus, Ld. AR appeared for hearing on 19.06.2025 with a paper book. But on enquiry in came to his notice that the part heard matter has already been heard on 18.06.2025 without his presence. 3. After having heard both the parties, we found that assessee has successfully proved the reasons for non- appearance and the same are unforeseen and unintentional. 4. Therefore, considering the facts, we recall the order passed in the appeal of the assessee in ITA No. 5906/MUM/2025, A.Y: 2014-15, dated 19.06.2025 and direct the registry to list the appeal of the revenue in regular course for a fresh hearing and parties to the appeal be informed accordingly. 5. In the result, all the MAs filed by the assessee stands allowed. Order pronounced in the open court on 22.12.2025. Sd/- Sd/- (PRABHASH SHANKAR) (SANDEEP GOSAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai, Dated: 22/12/2025 Printed from counselvise.com 3 M.A. No. 215/MUM/2025 KRK Copy of the Order forwarded to: 1. The Appellant, 2. The Respondent 3. The CIT(A)- 4. CIT 5. DR, ITAT, Mumbai 6. Guard file. //True Copy// BY ORDER, (Dy./Asstt. Registrar)ITAT, Mumbai Printed from counselvise.com "