M/S C MAHENDRA EXPORTS LIMITED, Mumbai V. DCIT 14(1)(2), Mumbai

MA 192/MUM/2022

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 8560 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-11-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 22-09-2022
• Assessment Year: misc
• Appeal Filed On: 12-07-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Liquidation
• Section: 192

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER MA.Nos. 192 & 193/MUM/2022 [ARISING OUT OF ITA NOs. 3851 & 3852/MUM/2019 (A.Ys: 2008-09 & 2009-10)] M/s. C. Mahendra Exports Ltd., Tower C, Office No. 6011 Bharat Diamond Bourse Bandra Kurla Complex Bandra (E), Mumbai -400051 PAN: AACCC9633L v. DCIT – 14(1)(2) Aayakar Bhavan, M.K. Road Mumbai - 400020 (Appellant) (Respondent) Assessee Represented by : Bharat Kumar & Lalit Singh Department Represented by : Mahita Nair Date of Hearing : 23.09.2022 Date of Pronouncement : 14.11.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1. Through these Miscellaneous Applications assessee is seeking for recall of the common order passed by the Tribunal in ITA.No. 3851 & 3852/Mum/2019 dated 24.03.2022 for the A.Ys. 2008-09 and 2009-10 respectively. 2 MA.Nos. 192 & 193/MUM/2022 M/s. C. Mahendra Exports Ltd., 2. At the time of hearing, Ld. AR of the assessee submitted that ITAT has dismissed the appeals of the assessee with observation that the Ex-director of the assessee-company has filed the appeal representing the assessee company which is not allowed as per law. He submitted that the Ex-director of the assessee-company filed the appeal and received a defect memo informing the assessee about delay in filing the appeal. However, the registry has failed to draw the attention of the assessee regarding this defect and disqualification of the Ex-director to file the appeal. Further, he submitted that after liquidation all the members of the staff had left and no one is available to give a proper advice. In this regard he prayed that one more opportunity may be given to the assessee to file a proper appeal and assessee will file the appeal by considering all the defects before ITAT. 3. On the other hand, Ld.DR did not object to the above proposal made by the Ld. AR of the assessee. 4. Considered the submissions and material placed on record, we clearly brought on record the reasons for dismissing the appeal. We observe that these appeals were dismissed under defective appeal memo and can be recalled under Rule 24 of the ITAT, we are of the view that 3 MA.Nos. 192 & 193/MUM/2022 M/s. C. Mahendra Exports Ltd., these appeals should be recalled and an opportunity to the assessee to represent its case should be given to meet the principle of natural justice. Thus, we recall the order passed by the Tribunal in ITA.No. 3851 & 3852/Mum/2019 dated 24.03.2022 with a direction to rectify the defects discussed in the Tribunal order. The Registry is directed to post the appeals for hearing in due course after issuing notice to both parties. 5. In the result, Miscellaneous Applications filed by the assessee are allowed. Order pronounced in the open court on 14 th November, 2022. Sd/- Sd/- (AMIT SHUKLA) (S. RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai / Dated 14/11/2022 Giridhar, Sr.PS Copy of the Order forwarded to: 1. The Appellant 2. The Respondent. 3. The CIT(A), Mumbai. 4. CIT 5. DR, ITAT, Mumbai 6. Guard file. //True Copy// BY ORDER (Asstt. Registrar) ITAT, Mum