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

MA 179/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, seeking to recall an ex parte order that dismissed their appeal for the assessment year 2010-11. The assessee filed affidavits explaining the non-appearance of both the organization and their Chartered Accountant at the tribunal hearings, citing the Covid-19 pandemic and health issues as reasons. The Department opposed the application, citing repeated non-appearance despite notice. However, the Tribunal found merit in the assessee's reasons and decided to recall the earlier order and restore the appeal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 132045 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-05-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 18-05-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 15-02-2023
• Laws Referred To: Companies Act, 1956, Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DINESH A CHAURASIA
• Section: 12A

Judgement Text

vk;dj vihyh; vf/kdj.k eaqcbZ ihB “ ,l ,e lh ” 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- 179+@eqa@2023 ¼vk- vk- la-7884@eaq@2019 ls mn~/k`r] fu- o- 2010&11½ MA NO.179/MUM/2023 (Arising out of ITA No. 7884/MUM/2019, A.Y.2010-11) 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 : Ms. Krupa R. Gandhi a/w Ayushi Modani izfroknh }kjk/Respondent by : Shri Dinesh A Chaurasia, Sr. AR lquokbZ dh frFkh/Date of hearing : 19/05/2023 ?kks”k.kk dh frFkh/Date of pronouncement : 26/05/2023 vkns’k/ORDER PER VIKAS AWASTHY, JM: This Miscellaneous Application has been filed by the assessee for recalling ex parte order dated 05.07.2022 vide which appeal of the assessee was dismissed. P a g e | 2 MA No.179/MUM/2023 (A.Y.2010-11) INTERNATIONAL COPPER ASSOCIATION INDIA, MUMBAI 2. The assessee has filed an affidavit of Ms. Kirti Godbole, Consultant dated 12.05.2023 explaining reasons for non-appearance before the Tribunal on the date fixed for hearing of the appeal. The assessee also filed an affidavit dated 12.05.2023 of the Chartered Accountant who was handling the tax matters of the assessee, giving reasons for his non-appearance on the dates fixed for hearing. 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 pointed that the appeal of the assessee for AY 2011-12 in ITA No.7885/Mum/2019 which was dismissed by the Tribunal along with the ITA No.7884/Mum/2019 for AY 2010-11 has been restored after recalling the order dated 05.07.2022 in MA No.117/Mum/2023 vide order dated 21.04.2023. 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 Dinesh A Chaurasia representing the Department vehemently opposed Miscellaneous Application of the assessee. The Departmental Representative (DR) submitted that the assessee failed to appear through authorised representative on various dates despite service of notice, hence, no further opportunity should be allowed. 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 company registered u/s 25 of the Companies Act, 1956 and is registered u/s 12AA of the Act. Non representation of the assessee/appellant before the P a g e | 3 MA No.179/MUM/2023 (A.Y.2010-11) INTERNATIONAL COPPER ASSOCIATION INDIA, MUMBAI Tribunal on the initial dates of hearing is attributed to Covid-19 pandemic and subsequently to Shri Ashish Jain, Chartered Accountant. The affidavit of Shri Ashish Jain is also placed on record. A perusal of the same reveals that 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.7884/Mum/2019 for assessment year 2010-11 is recalled and the appeal is restored to its original number. 7. The appeal of assessee for AY 2011-12 in ITA No.7885/Mum/2019 and appeal for AY 2010-11 in ITA No.7884/Mum/2019 were decided vide common order dated 05.07.2022. The order in ITA No.7885/Mum/2019 has already been recalled in MA No. 117/Mum/2023 (supra). Now, the appeal is fixed for hearing on 05.06.2023. The Registry is directed to fix the present appeal along with ITA No.7885/Mum/2019 on the same date. 8. In the result, Miscellaneous Application of the assessee is allowed. Order pronounced in the open court on Friday the 26 th day of May, 2023. Sd/- Sd/- (AMARJIT SINGH) (VIKAS AWASTHY) Yks[kkdkj lnL;/ACCOUNTANT MEMBER U;kf;d lnL;/JUDICIAL MEMBER eqacbZ/Mumbai, fnukad/Dated: 26/05/2023 M.R. Sonavane P a g e | 4 MA No.179/MUM/2023 (A.Y.2010-11) 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