BHAVYA PROJECTS PVT. LTD, MUMBAI V. DCIT CENT. CIR -36, MUMBAI

MA 191/MUM/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2666 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-09-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 11-08-2022
• Assessment Year: 2010-2011
• Appeal Filed On: 12-07-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SMITA NAIR
• Assessee Lawyers: JITENDRA SINGH

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL “SMC” Bench, Mumbai Shri B.R. Baskaran (AM) M.A. No. 191/Mum/2022 in I.T.A. No. 1836/Mum/2021 (A.Y. 2010-11) Bhavya Projects Pvt. Ltd. Akruti Trade Centre 6 th Floor, Marol MIDC, Andheri East Mumbai-400 093. PAN: AACCB5080G Vs. DCIT, CC-36 Aayakar Bhavan M.K. Road Mumbai-400 020. (Appellant) (Respondent) Assessee by Shri Jitendra Singh Department by Ms. Smita Nair Date of Hearing 12.08.2022 Date of Pronouncement 27.09.2022 O R D E R The assessee has filed this Miscellaneous Application seeking recall of the order dated 8.4.2022 passed by the Tribunal ex-parte, without hearing the assessee. 2. Learned AR submitted that the assessee has not received any notice from the Tribunal intimating the date of hearing and in the absence of communication, the assessee could not appear before the Appellate Tribunal on the date of hearing on 7.4.2022. Learned AR submitted that there was no fault on the part of the assessee in not appearing before the Tribunal and the reasons given by the assessee constitute reasonable cause. Accordingly, he prayed for the recall of the order passed ex-parte by the Tribunal. 3. I heard learned DR and perused the record. I noticed that the appeal was posted for hearing for the first time on 7.4.2022. Though the Registry has forwarded the notice of hearing on 9.3.2022, yet there was no postal acknowledgment with regard to the delivery of the notice. Hence, it is not clear 2 as to whether notice has reached in the hands of the assessee or not. Accordingly, I am of the view that the explanation given by the assessee for not appearing before the Tribunal cannot be rejected and there was reasonable cause for the assessee in not appearing before the Tribunal. Accordingly, in exercise of the powers vested on the Tribunal under Rule 24 of the Appellate Tribunal Rules, I recall the order passed by the Tribunal ex-parte. The Registry is directed to post the appeal for hearing in the normal course. 4. In the result, Miscellaneous Application filed by the assessee is allowed. Order pronounced in the open court on 27.09.2022. Sd/- (B.R. BASKARAN) ACCOUNTANT MEMBER Mumbai; Dated : 27/09/2022 Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. The CIT(A) 4. CIT 5. DR, ITAT, Mumbai 6. Guard File. BY ORDER, //True Copy// (Assistant Registrar) PS ITAT, Mumbai