INTERNATIONAL COPPER ASSOCIATION INDIA , MUMBAI V. ITO (EXEMP)- II (1) , MUMBAI

MA 117/MUM/2023

AI Insights

The case involves the International Copper Association India, a charitable organization registered under section 25 of the Companies Act, 1956 and section 12A of the Income Tax Act, 1961. The organization filed a Miscellaneous Application under section 254(2) of the Income Tax Act, seeking to recall an earlier Tribunal order that dismissed their appeal due to non-appearance. The Tribunal considered affidavits from both the organization and their Chartered Accountant, citing reasons related to the COVID-19 pandemic and health issues for their non-appearance. The Department opposed the application, arguing that allowing it would lead to protracted litigation. However, the Tribunal found the reasons for non-appearance sufficient and restored the appeal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 132046 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-04-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 20-04-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 30-01-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 12A; 12AA

Judgement Text

vk;dj vihyh; vf/kdj.k eaqcbZ ihB “ ,l,elh ” Jh- fodkl voLFkh] U;kf;d lnL; ,oa Jh vejthr flag] ys[kkdkj lnL; ds le{k IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC” BENCH BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER fo- vk- la- 117+@eqa@2023 ¼vk- vk- la-7885@eaq@2019 ls mn~/k`r] fu- o- 2011&12½ MA NO.117/MUM/2023 (Arising out of ITA No. 7885/MUM/2019, A.Y.2011-12) International Copper Association India Unit No.1401 to 1403, Wing-A, Veer Sawarkar Road, Park side Vikhroli West Mumbai-400 079 PAN No. AAACI9045G ..... izkFkhZ/Applicant cuke Vs. Income Tax Officer-II (1) 5 th Floor, Piramal Chambers, Lalbaug, Parel Mumbai-400 012 ..... izfroknh/Respondent izkFkhZ }kjk/Applicant by : Smt. Krupa R. Gandhi a/w Ayushi Modani izfroknh }kjk/Respondent by : Shri Dilip K. Shah, Sr. AR lquokbZ dh frFkh/Date of hearing : 21/04/2023 ?kks”k.kk dh frFkh/Date of pronouncement : 21/04/2023 vkns’k/ORDER PER VIKAS AWASTHY, JM: This Miscellaneous Application u/s 254 (2) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) has been filed by the Assessee/Appellant P a g e | 2 MA No.117/MUM/2023 (A.Y.2011-12) INTERNATIONAL COPPER ASSOCIATION INDIA, MUMBAI for recalling of the order of Tribunal dated 05.07.2022 vide which appeal of the assessee was dismissed in an ex-parte proceedings. 2. The assessee has filed an affidavit explaining reasons for not appearing before the Tribunal on the date fixed for hearing of the appeal. The assessee also filed an affidavit of the Chartered Accountant who was handling the tax matter of the assessee giving reasons for his non-appearance for hearing on various days. 3. The Ld. Authorised Representative (AR) submits that the assessee is a company registered u/s 25 of the Companies Act, 1956, the assessee is a charitable organisation and is duly registered u/s 12A of the Act. The Ld. AR assured that if appeal of the assessee is restored, the assessee would be duly represented on each and every date of hearing. 4. Per contra, Shri Dilip K. Shah representing the Department vehemently opposed Miscellaneous Application of the assessee. The Departmental Representative (DR) submitted that sufficient opportunity was granted to the assessee for making submissions, however, assessee failed to take benefit of the opportunity allowed by the Tribunal. The Ld. DR submitted that if application of the assessee is allowed, it would result in protracted litigation. 5. We have heard the submissions made by rival sides and have examined the orders of authorities below. It is an undisputed fact that the assessee is a section 25 company and is registered u/s 12AA of the Act. Non representation of the assessee/appellant before the Tribunal is attributed to Covid-19 pandemic on the initial dates of hearing and subsequently to Shri Ashish Jain, Chartered Accountant. The affidavit of Shri Ashish Jain is also placed on record. P a g e | 3 MA No.117/MUM/2023 (A.Y.2011-12) INTERNATIONAL COPPER ASSOCIATION INDIA, MUMBAI A perusal of the same reveals that the non-appearance before the Tribunal to represent the assessee was on account of his ill health and his preoccupation in other commitments. 6. After taking into consideration entire circumstances and the reasons stated in the affidavit filed by the assessee, the order dated 05.07.2022 in ITA No.7885/Mum/2019 for assessment year 2011-12 is recalled and the appeal is restored to its original number. 7. The Registry is directed to fix the appeal for hearing on 05.06.2023. Since, the date of hearing of appeal has been informed to both sides present in the court today, issuance of separate notice of hearing is dispensed with. The assessee is directed to ensure presence of its Authorised Representatives on the date of hearing mentioned hereinabove. In case, the assessee wishes to file a paper book, the same may be furnished before the date of hearing with an advance copy to the opposite side, in accordance with ITAT Rules. 8. In the result, Miscellaneous Application of the assessee is allowed. Order pronounced in the open court on Friday the 21 st day of April, 2023. Sd/- Sd/- (AMARJIT SINGH) (VIKAS AWASTHY) Yks[kkdkj lnL;/ACCOUNTANT MEMBER U;kf;d lnL;/JUDICIAL MEMBER eqacbZ/Mumbai, fnukad/Dated: 21/04/2023 M.R. Sonavane P a g e | 4 MA No.117/MUM/2023 (A.Y.2011-12) INTERNATIONAL COPPER ASSOCIATION INDIA, MUMBAI izfrfyih vxzf”kr Copy of the Order forwarded to : 1. vihykFkhZ/The Appellant , 2. izfroknh/ The Respondent. 3. vk;dj vk;qDr CIT 4. foHkkxh; izfrfu/kh] vk;- ih- vf/k-]eaqcbZ/DR, ITAT,Mumbai 5. xkMZ QkbZy/Guard file. BY ORDER, //True Copy// (Dy./Asstt. Registrar)/ Sr.Private Secretary ITAT, Mumbai