DHANESH MULJI GALA, MUMBAI V. ITO-19(1) (4), MUMBAI

MA 122/MUM/2023

AI Insights

The case involves Mr. Dhanesh Mulji Gala and Mr. Dhanesh Trading Co., who filed Miscellaneous Applications seeking the recall of ex-parte orders issued by the Income Tax Appellate Tribunal. The ex-parte orders were issued due to the assessees' failure to appear at the hearing. The assessees' counsel argued that their absence was due to severe weather conditions that caused traffic disruptions, supported by a newspaper report. The Departmental Representative did not contest this explanation. The Tribunal, acknowledging the reasonable cause presented, recalled the ex-parte orders and scheduled a new hearing date.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 131977 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-06-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 08-06-2023
• Assessment Year: 2008-2009
• Appeal Filed On: 31-01-2023
• Laws Referred To: Rule 24 of the Appellate Tribunal Rules 1963
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL “SMC” Bench, Mumbai Shri B.R. Baskaran (AM) M.A. No. 122/Mum/2023 in I.T.A. No. 1449/Mum/2021 (A.Y. 2008-09) Mr. Dhanesh Mulji Gala 137, 1 st Floor Kika Street, Gulalwadi Mumbai-400 004. PAN : AAJPG2075J Vs. ITO, Ward- 19(1)(4) Mumbai. (Appellant) (Respondent) M.A. No. 119/Mum/2023 in I.T.A. No. 1456/Mum/2021 (A.Y. 2009-10) M.A. No. 120/Mum/2023 in I.T.A. No. 1457/Mum/2021 (A.Y. 2010-11) M.A. No. 121/Mum/2023 in I.T.A. No. 1458/Mum/2021 (A.Y. 2011-12) Mr. Dhanesh Trading Co. 137/139, 1 st Floor, Kika Street, Gulalwadi Mumbai-400 004. PAN : AAAFD1264H Vs. ITO, Ward- 19(1)(4) Mumbai. (Appellant) (Respondent) Assessee by Shri Mandar Vaidya Department by Shri Samuel Pitaa Date of Hearing 09.06.2023 Date of Pronouncement 09.06.2023 O R D E R Both the assessees have filed these Miscellaneous Applications seeking recall of the ex-parte order dated 16.8.2022 passed by the Tribunal in their hands for the years mentioned in the caption. Mr. Dhanesh Trading Co. 2 2. Learned Counsel appearing for the assessees submitted that the assessees could not appear before the Bench on the date of hearing due to heavy rains and choking of traffic. He furnished copy of a newspaper report in this regard. Accordingly, he submitted that there was reasonable cause for the assessees in not appearing before the Tribunal on the date of hearing. Accordingly learned AR prayed for recall of the ex-parte order passed in the hands of both the assessees. 3. I heard learned DR and perused the record. Having regard to the submissions made by learned AR, I am of the view that there was sufficient cause for the assessees in not appearing before the Tribunal on the date of hearing. Accordingly, in exercise of powers granted to the Tribunal under Rule 24 of the Appellate Tribunal Rules 1963, I recall the impugned ex-parte order passed in the hands of both the assessees for the years under consideration. 4. I direct the Registry to post these appeals for final hearing on 22.6.2023. Since the date of hearing is announced in the open court in presence of both the parties, the Registry need not send the notice of hearing to the parties. 5. In the result, all the Miscellaneous Applications filed by the assessees are allowed. Order pronounced in the open court on 09.06.2023. Sd/- (B.R. BASKARAN) ACCOUNTANT MEMBER Mumbai; Dated : 09/06/2023 Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. The CIT(A) 4. CIT 5. DR, ITAT, Mumbai Mr. Dhanesh Trading Co. 3 6. Guard File. BY ORDER, //True Copy// (Assistant Registrar) PS ITAT, Mumbai