GEETHA MEHRA, CHENNAI V. ACIT 3(1)(1), MUMBAI

MA 107/MUM/2023

AI Insights

The case involves Ms. Geetha Mehra, who filed Miscellaneous Applications seeking rectification or recall of the Tribunal's order dated 21.11.2022 concerning ITA Nos. 4035, 4036, 4065, 4037 to 4039/Mum/2016 for the assessment years 2002-03 to 2007-08. The applications were based on the grounds that during the hearing on 25.08.2022, the assessee's request for adjournment was rejected, and the case was heard without her effective representation, leading to an ex-parte decision. The Tribunal acknowledged the lack of effective representation and decided to recall the appeals for a fresh decision.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 123612 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-07-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 20-04-2023
• Assessment Year: 2002-2003
• Appeal Filed On: 29-01-2023
• Laws Referred To: ITAT Rules, 1962
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: JAY PRABHAKAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) MA No. 107/MUM/2023 (Arising out of ITA No. 4035/MUM/2016) Assessment Year: 2002-03 & MA No. 108/MUM/2023) (Arising out of ITA No. 4036/MUM/2016) Assessment Year: 2003-04 & MA No. 109/MUM/2023 (Arising out of ITA No. 4065/MUM/2016) Assessment Year: 2004-05 & MA No. 110/MUM/2023 (Arising out of ITA No. 4037/MUM/2016) Assessment Year: 2005-06 & MA No. 111/MUM/2023 (Arising out of ITA No. 4038/MUM/2016) Assessment Year: 2006-07 & MA No. 112/MUM/2023 (Arising out of ITA No. 4039/MUM/2016) Assessment Year: 2007-08 Ms. Geetha Mehra, C/o Synergy Art Foundation Ltd., 6/19 II Floor, Grants Building Arthur Bunder Road, Colaba, Mumbai-400 005. Vs. ACIT (3)(1)(1), Room No. 607, Aayakar Bhavan, Maharshi Karve Road, Mumbai-400020. (Formerly Deputy Commissioner of Income Tax, Central Circle 44) PAN No. AAGPM 9039 H Appellant Assessee by Revenue by Date of Hearing Date of pronouncement PER OM PRAKASH KANT, AM These Miscellaneous Applications have been filed by the assessee seeking rectification/recall order of the Tribunal dated 21.11.2022 passed 4039/Mum/2016 for assessment years 2002 2. Before us, the Ld. application and submitted that on the date of the hearing on 25.08.2022, the assessee sought for adjournment and accountant Shri Ajay Gone of the assessee appeared when the case was called for, but the adjournment wa considering submission of ld DR only. accountant Shri Ajay Gone not well versed with the legal arguments to be taken in the facts of case. He submitted tha presentation by the Department and therefore effectively, the hearing being ex-parte, deciding afresh. Respondent Assessee by : Mr. Jay Prabhakar, AR by : Smt. Anne Varghese Date of Hearing : 21/04/2023 Date of pronouncement : 10/07/2023 ORDER PER OM PRAKASH KANT, AM These Miscellaneous Applications have been filed by the assessee seeking rectification/recall order of the Tribunal dated 21.11.2022 passed in ITA Nos. 4035, 4036, 4065, 4037 to 4039/Mum/2016 for assessment years 2002-03 to 2007 Before us, the Ld. Counsel of the assessee submitted that on the date of the hearing on 25.08.2022, the assessee sought for adjournment and accountant Shri Ajay Gone of the assessee appeared when the case was called , but the adjournment was rejected and case was heard after considering submission of ld DR only. He further submitted that accountant Shri Ajay Gone was not competent to respond as he was not well versed with the legal arguments to be taken in the facts of case. He submitted that matter was heard on presentation by the Department and therefore effectively, the parte, the impugned order needs to be recalled for Geetha Mehra MA Nos. 107 to 112/Mum/2023 2 , AR Smt. Anne Varghese, CIT-DR These Miscellaneous Applications have been filed by the assessee seeking rectification/recall order of the Tribunal dated ITA Nos. 4035, 4036, 4065, 4037 to 03 to 2007-08. Counsel of the assessee referred to the submitted that on the date of the hearing on 25.08.2022, the assessee sought for adjournment and accountant Shri Ajay Gone of the assessee appeared when the case was called s rejected and case was heard after He further submitted that was not competent to respond as he was not well versed with the legal arguments to be taken in the facts of t matter was heard on one sided presentation by the Department and therefore effectively, the needs to be recalled for 3. We have heard rival submission of the parties on the issue in dispute and perused the relevant material on record. verified the submission of the assessee from record including member logbook and contention of the ld Counsel have been found to be correct. In view of fact that no been made on behalf of the assessee for advancing arguments on various grounds therefore, in exercise of Rule 24 of the ITAT Rules, 1962, we recall the appeals of the assessee for deciding afresh. The Registry is directed to fix the case intimation to the parties. 4. In the result, the Miscellaneous Applications of the assessee are disposed with above terms. Order pronounced in the open Court on Sd/ (KAVITHA RAJAGOPAL JUDICIAL MEMBER Mumbai; Dated: 10/07/2023 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// We have heard rival submission of the parties on the issue in perused the relevant material on record. verified the submission of the assessee from record including member logbook and contention of the ld Counsel have been found n view of fact that no effective representation has behalf of the assessee for advancing arguments on various grounds therefore, in exercise of Rule 24 of the ITAT Rules, we recall the appeals of the assessee for deciding afresh. The Registry is directed to fix the case for hearing in due course with intimation to the parties. In the result, the Miscellaneous Applications of the assessee are disposed with above terms. Order pronounced in the open Court on 10/07/2023. Sd/- Sd/ KAVITHA RAJAGOPAL) (OM PRAKASH KANT JUDICIAL MEMBER ACCOUNTANT MEMBER Copy of the Order forwarded to : BY ORDER, (Assistant Registrar) Geetha Mehra MA Nos. 107 to 112/Mum/2023 3 We have heard rival submission of the parties on the issue in perused the relevant material on record. We have verified the submission of the assessee from record including member logbook and contention of the ld Counsel have been found effective representation has behalf of the assessee for advancing arguments on various grounds therefore, in exercise of Rule 24 of the ITAT Rules, we recall the appeals of the assessee for deciding afresh. The in due course with In the result, the Miscellaneous Applications of the assessee 07/2023. Sd/- OM PRAKASH KANT) ACCOUNTANT MEMBER BY ORDER, (Assistant Registrar)