CANBARA INFRA PVT LTD,THANE V. ACIT CIRCLE WARD 1 (NOW UNDER WARD 1, PALGHAR ), PALGHAR

MA 91/MUM/2024

AI Insights

The case involves Canbara Infra Pvt. Ltd., which filed a Miscellaneous Application seeking the recall of an ex-parte order issued by the ITAT. The application was based on the grounds that the company did not receive notices for the hearing due to their operational challenges and the irregular postal services in Palghar, where they are located. The Tribunal considered the affidavit and arguments presented by the assessee and decided to recall the ex-parte order, scheduling a new hearing date.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 32004 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-10-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 20-09-2024
• Assessment Year: 2014-2015
• Appeal Filed On: 04-04-2024
• Laws Referred To: ITAT Rules, 1963
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KRISHNA KUMAR
• Assessee Lawyers: BHUPENDRA SHAH; VIRTUALLY

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) MA No. 91/MUM/2024 (Airing out of ITA No. 3148/MUM/2023) Assessment Year: 2014-15 Canbara Infra Pvt. Ltd., 55-178, Taluka Palghar West, Tarapur Ti S.O., Sarawali, Thane, 401506. Vs. ACIT, Circle, Palghar [Now under Ward 1, Palghar], Amba Wadi, Palghar, Maharashtra-401404. PAN NO. AAFCC 4589 A Appellant Respondent Assessee by : Mr. Bhupendra Shah, Virtually Present Revenue by : Mr. Krishna Kumar Date of Hearing : 20/09/2024 Date of pronouncement : 16/10/2024 ORDER PER OM PRAKASH KANT, AM The assessee has filed this Miscellaneous Application seeking recall of the ex-parte order of the Tribunal dated 29.01.2024 passed in ITA No. 3148/Mum/2023 for assessment year 2014-15 invoking rule 24 of the ITAT Rules, 1963. 2. Before us, the Ld. counsel for the assessee filed an affidavit on behalf of the assessee stating as under: “1. \"In this regard, please note that ours is a small organization and having major work outside the office premises for real estate business involving lot of travel continuously. Therefore both the notices issued by the Registrar remained unserved. M place of Palghar where postal services are not regular. Therefore we were not aware of both the dates of hearing fixed by Registrar. Kindly note further that we are interested in pursuing the appeal filed by us. 3. We have heard rival submission of the parties and perused the relevant material on record. In view of the sufficient cause explained by the assessee for non passed by the ITAT is recalled invoking Rule 24 of the ITAT R 1963 and fixed for hearing on 20.11.2024 be issued to the parties Court. Order pronounced in the open Court on Sd/ (RAHUL CHAUDHARY JUDICIAL MEMBER Mumbai; Dated: 16/10/2024 Rahul Sharma, Sr. P.S. Copy of the Order forwarded to 1. The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. //True Copy// involving lot of travel continuously. Therefore both the notices issued by the Registrar remained unserved. Moreover, we are situated in remote place of Palghar where postal services are not regular. Therefore we were not aware of both the dates of hearing fixed by Registrar. Kindly note further that we are interested in pursuing the appeal filed by us. ve heard rival submission of the parties and perused the relevant material on record. In view of the sufficient cause explained by the assessee for non-attending the hearing, this ex passed by the ITAT is recalled invoking Rule 24 of the ITAT R and fixed for hearing on 20.11.2024. No separate notice shall be issued to the parties as date has been announced in the open onounced in the open Court on 16/10/2024. Sd/- Sd/ RAHUL CHAUDHARY) (OM PRAKASH KANT JUDICIAL MEMBER ACCOUNTANT MEMBER Copy of the Order forwarded to : BY ORDER, (Assistant Registrar) ITAT, Mumbai Canbara Infra Pvt. Ltd. 2 MA No. 91/Mum/2024 involving lot of travel continuously. Therefore both the notices issued by oreover, we are situated in remote place of Palghar where postal services are not regular. Therefore we were not aware of both the dates of hearing fixed by Registrar. Kindly note further that we are interested in pursuing the appeal filed by us.” ve heard rival submission of the parties and perused the relevant material on record. In view of the sufficient cause explained this ex-parte order passed by the ITAT is recalled invoking Rule 24 of the ITAT Rules, o separate notice shall date has been announced in the open /10/2024. Sd/- OM PRAKASH KANT) ACCOUNTANT MEMBER BY ORDER, (Assistant Registrar) ITAT, Mumbai "