M/S. SHREYANS CREDIT & CAPITAL P. LTD.,MUMBAI V. DCIT, CEMTRAL CIRCLE7(2), MUMBAI

MA 246/MUM/2024

AI Insights

The case involves M/s. Shreyans Credit and Capital P. Ltd., which sought to recall an ex-parte order passed by the Tribunal due to their non-appearance at a scheduled hearing. Initially, the Tribunal had dismissed their appeal in an ex-parte order because no representative appeared on behalf of the assessee. The assessee argued that their address had changed and the Tribunal's notice was sent to the old address, leading to their unawareness of the hearing. The Tribunal accepted this explanation as a reasonable cause for non-appearance and recalled the ex-parte order.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 471312 (ITAT-MUMBAI)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2015-2016
• Laws Referred To: ITAT Rules, 1963
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R.R. MAKWANA
• Assessee Lawyers: ABHISHEK MODI VIRTUALLY
• Keywords: Reasonable cause

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “E” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER M.A.No. 246/Mum/2024 (Arising out of ITA No. 1644/Mum/2020) Assessment Year : 2015-16 M/s. Shreyans Credit and Capital P. Ltd., 113/114, Bajaj Bhavan, Nariman Point, Mumbai PAN : AAMCS7878M vs. Deputy Commissioner of Income Tax, Central Circle-7(2), Mumbai (Applicant) (Respondent) For Assessee : Shri Abhishek Modi (Virtually) For Revenue : Shri R.R. Makwana, Sr.DR Date of Hearing : 07-03-2025 Date of Pronouncement : 11-03-2025 ORDER PER B.R. BASKARAN, A.M : The assessee filed this Miscellaneous Application, seeking recall of the ex-parte order 08-05-2024 passed by the Tribunal in the captioned appeal. 2 M.A. No. 246/Mum/2024 2. We notice that the appeal of the assessee was initially disposed of by the Co-ordinate Bench of the Tribunal on 31-03-2013 ex-parte, since none was present on behalf of the assessee. Subsequently, the above said order was recalled by the Co-ordinate Bench of the Tribunal vide its order dt. 08-02-2024 in M.A. No. 644/Mum/2023. 3. When the recalled appeal was posted for hearing on 08-05-2024, none appeared on behalf of the assessee and hence, this Bench dismissed the appeal of the assessee in an ex-parte order passed on that date. 4. The assessee has filed the present Miscellaneous Application. The Ld.AR appearing for the assessee submitted that the assessee was earlier located in Mumbai. However, it shifted its address to Kothi Bazar, Betul-460001, Madhya Pradesh. The above said address was duly noted by the Tribunal in the M.A. order passed on 08-02-2024. However, after recall of the order, the notice of hearing was sent to the old address of the assessee located in Mumbai. Hence, the assessee was not aware of the notices and hence it could present itself before the Tribunal, which led to passing of the impugned ex-parte order. Accordingly, the Ld.AR submitted that there was sufficient cause for non-appearance and accordingly prayed that the impugned order of the Tribunal dt. 08-05-2024 be recalled. 5. We heard the Ld.DR and perused the record. Having regard to the submissions made by the assessee in the Miscellaneous Application, we are of the view that there was reasonable cause for the assessee in not appearing before the Tribunal on the date of hearing. Accordingly, in the exercise of powers granted to the Tribunal under Rule 24 of the ITAT Rules, 1963, we recall the order dt. 08-05-2024. We also direct the Registry to post the appeal for final hearing on 03-04-2025. Since 3 M.A. No. 246/Mum/2024 the date of hearing is announced in the open course, the issue of notices to the parties is dispensed with. 6. In the result, the Miscellaneous Application of the assessee is allowed. Order pronounced in the open court on 11-03-2025 Sd/- Sd/- [MS. KAVITHA RAJAGOPAL] [B.R. BASKARAN] JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai, Dated: 11-03-2025 TNMM Copy to : 1. The Applicant 2. The Respondent 3. The Pr. CITconcerned 4. The D.R. ITAT,Mumbai 5. Guard File. //By Order// //True Copy // Dy./Asst. Registrar, ITAT, Mumbai "