DEV SHARDA DEVELOPERS PVT LTD. , MUMBAI V. ITO 9 (1)(3) , MUMBAI

MA 111/MUM/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 6433 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-06-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 06-06-2024
• Assessment Year: 2008-2009
• Appeal Filed On: 29-04-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER M.As. No. 108 to 111/Mum./2024 In ITAs no.4727/Mum./2011, 256/Mum./2020, 8070/Mum./2011 & 257/Mum./2020 (Assessment Years : 2007-08 & 2008-09) Dev Sharda Developers Pvt. Ltd Office no. 2, Laxmi Nivas no. 5 Chandavarkar Lane, Borivali (W) Mumbai-400092 PAN-AABCD4640B ................ Applicant v/s Income Tax Officer Ward-9(1)(3), Mumbai ................Respondent Assessee by : Shri Kiran Mehta Revenue by : Shri H. M. Bhatt Date of Hearing – 07/06/2024 Date of Order – 19/06/2024 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present Miscellaneous Applications have been filed by the assessee seeking recall of the common ex–parte order dated 10/04/2023, passed under section 254(1) of the Income Tax Act, 1961 ("the Act") by the Co–ordinate Bench of the Tribunal in assessee’s appeals being ITAs no. 4727/Mum./2011, 8070/Mum./2011, 256/Mum./2020, and 257/Mum./2020, for the assessment years 2007-08 and 2008-09. Dev Sharda Developers Pvt. Ltd M.As. no.108 to 111/Mum/2024 Page | 2 2. During the hearing, the learned AR submitted that the assessee's appeals were decided ex-parte as no one appeared on behalf of the assessee on the date fixed for the hearing. The learned AR further submitted that the assessee had filed voluminous paper books and its appeals were also part- heard previously. It was submitted that since the assessee wanted to file some more documents in support of its claim on merits, the matter was adjourned at the request of the assessee. On 11/04/2023, when the appeals were heard ex- parte, the assessee wanted to seek a short date as all the documents, required to be filed, were not in order and even its Director came to attend the hearing with an adjournment letter. However, by the time the Director reached the Tribunal, the hearing had already commenced and the learned DR was arguing the case. The learned AR submitted that in view of the aforesaid circumstances, the assessee could not appear before the Tribunal on the date of the hearing. Accordingly, the learned AR prayed for recall of the common ex-parte order passed by the Co-ordinate Bench of the Tribunal. The learned AR also undertook to comply with all the hearing notice(s). 3. On the other hand, the learned Departmental Representative vehemently opposed the prayer for recall of the order. 4. We have considered the submissions of both sides and perused the material available on record. It is the plea of the assessee that its Director, who came to seek adjournment on the date of hearing, was late in reaching the Tribunal due to delayed trains, and therefore could not seek the adjournment and the appeals were heard ex-parte with no representation on Dev Sharda Developers Pvt. Ltd M.As. no.108 to 111/Mum/2024 Page | 3 behalf of the assessee before the Tribunal on the date of hearing of the appeal. From the perusal of the record, we find that the Co–ordinate Bench of the Tribunal in the absence of representation on behalf of the assessee proceeded to decide the appeals filed by the assessee ex–parte qua the assessee after hearing the submissions of the Revenue and perusal of the material available on record. By way of the present Miscellaneous Applications, the assessee has sought recall of the aforesaid common order dated 10/04/2023. In view of the submissions made in the present Miscellaneous Applications, we are of the considered view that there was sufficient cause for non-appearance on behalf of the assessee when the appeals were called for hearing. Therefore, we deem it fit and appropriate to recall the aforesaid common ex–parte order dated 10/04/2023, passed in assessee’s appeals being ITAs no. 4727/Mum./2011, 8070/Mum./2011, 256/Mum./2020, and 257/Mum./2020, for a fresh hearing of the appeals on merits. The appeals are fixed for hearing on 22/07/2024, i.e., the date convenient to both parties. Since the date of the hearing is pronounced in the open Court, the service of notice to the parties is hereby dispensed with. 5. In the result, the present Miscellaneous Applications filed by the assessee are allowed. Order pronounced in the open Court on 19/06/2024 Sd/- OM PRAKASH KANT ACCOUNTANT MEMBER Sd/- SANDEEP SINGH KARHAIL JUDICIAL MEMBER MUMBAI, DATED: 19/06/2024 Vijay Pal Singh, (Sr. PS) Dev Sharda Developers Pvt. Ltd M.As. no.108 to 111/Mum/2024 Page | 4 Copy of the order forwarded to: (1) The Assessee; (2) The Revenue; (3) The PCIT / CIT (Judicial); (4) The DR, ITAT, Mumbai; and (5) Guard file. True Copy By Order Assistant Registrar ITAT, Mumbai