GHV HOTEL (INDIA) PVT LTD,MUMBAI V. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1(4) MUMBAI, PRATISHTHA BHAVAN MUMBAI

MA 42/MUM/2025

AI Insights

The case involves GHV Hotel (India) Pvt. Ltd., the Appellant, who filed a Miscellaneous Application against an order of the Income Tax Appellate Tribunal dated 29/08/2024. The original order was passed in the absence of the Assessee due to non-receipt of hearing notices. The Assessee contended that the notices for the hearings on 30/04/2024 and 20/06/2024 were not received, leading to their non-appearance. The Tribunal acknowledged the issue of insufficient address for the notice on 20/06/2024, supporting the Assessee's claim. Consequently, the Tribunal decided to recall the earlier order and restore the appeal for a new hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 706022 (ITAT-MUMBAI)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2018-2019
• Laws Referred To: Income Tax Appellate Tribunal Rules 1963
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ASSESSEE
• Keywords: Rectification of order

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL \"G\" BENCH, MUMBAI SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER MA No.42/MUM/2025 (Arising out of ITA No.3296/Mum/2023) (Assessment Year:2018-2019) GHV Hotel (India) Pvt. Ltd. Kedy Compound,, Near Bombay Mercantile Co-op. Bank Ltd., Nagapada Junction, Mumbai - 400008. [PAN:AADCG0971E] ……………. Appellant Vs Assistant Commissioner of Income Tax, Central Circle 1(4), Mumbai Pratishtha Bhavan, Mumbai – 400020. ……………. Respondent Appearance For the Appellant/ Assessee For the Respondent/Department : : Shri K. C. Thaker Shri Himanshu Joshi Date Conclusion of hearing Pronouncement of order : : 27.06.2025 01.07.2025 O R D E R Per Rahul Chaudhary, Judicial Member: 1. The present Miscellaneous Application has been preferred by the Assessee for rectification of order, dated 29/08/2024, passed by the Tribunal in ITA No.3296/Mum/2023, pertaining to the Assessment Year 2018-2019. 2. We have heard both the sides and have perused the material on record. 3. Vide order dated, 29/08/2024, passed by the Tribunal, the appeal filed by the Revenue was disposed off without hearing the Assessee. The Assessee has now moved rectification application seeking recall MA No.42/Mum/2025 (Arising out of ITA No.3296/Mum/2023) Assessment Year 2018-2019 2 of the aforesaid order. In the sworn affidavit filed by the Director of the Assessee-Company, it has been stated that notice of hearing issued by the Tribunal fixing the hearing on 30/04/2024 and 20/06/2024 were not received by the Assessee. Therefore, the Assessee was not able appear before the Tribunal on the dates fixed. On perusal of the record, we find that notice of hearing fixed for 20/06/2024 has since been received back with the remark insufficient address. The aforesaid supports the contention advanced on behalf of the Assessee. Therefore, in our view, there was sufficient cause for non-appearance on behalf of the Assessee on the hearing fixed on 30/04/2024 and 20/06/2024. Accordingly, we recall the order, dated 29/08/2024, by invoking provisions contained in Rule 24 of the Income Tax Appellate Tribunal Rules 1963. 4. In view of the above, the appeal is restored to its original number and the Registry is directed to list the appeal for hearing before regular Bench on 24/09/2025, a date already communicated to both the sides during hearing. The Assessee is directed to take necessary steps to bring on record the present/correct/complete communication address. The Assessee is also directed to file paper-book on or before the date fixed for hearing with advance copy to the other side as per applicable rules. 5. In result, the Miscellaneous Application preferred by the Assessee is allowed. Order pronounced on 01.07.2025. Sd/- Sd/- (Om Prakash Kant) Accountant Member (Rahul Chaudhary) Judicial Member मुंबई Mumbai; िदनांक Dated :01.07.2025 Milan, LDC MA No.42/Mum/2025 (Arising out of ITA No.3296/Mum/2023) Assessment Year 2018-2019 3 आदेश की Ůितिलिप अŤेिषत/Copy of the Order forwarded to : 1. अपीलाथŎ / The Appellant 2. ŮȑथŎ / The Respondent. 3. आयकर आयुƅ/ The CIT 4. Ůधान आयकर आयुƅ / Pr.CIT 5. िवभागीय Ůितिनिध, आयकर अपीलीय अिधकरण, मुंबई / DR, ITAT, Mumbai 6. गाडŊ फाईल / Guard file. आदेशानुसार/ BY ORDER, सȑािपत Ůित //True Copy// उप/सहायक पंजीकार /(Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, मुंबई / ITAT, Mumbai "