UMESH A MISHRA, MUMBAI V. ITO 10(3)(3), MUMBAI

MA 195/MUM/2023

AI Insights

The case involves Umesh A. Mishra, the appellant, who sought the recall of an order dated 12.05.2022 concerning ITA Nos.1848/Mum/2018 and 4620/Mum/2019 for the Assessment Years 2011-12 & 2012-13. The recall was requested due to the non-receipt of a hearing notice, attributed to a change in the appellant's address. The Tribunal considered the appellant's revised address submitted through Form No.36 and decided to recall the appeal for a fresh hearing, prioritizing substantial justice over procedural technicalities.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 112980 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-05-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 18-05-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 23-02-2023
• Laws Referred To: Income Tax Rules, 1962
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

1 | P a g e IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH“FRIDAY-F”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER& SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER M.A.No.195/Mum/2023 [In ITA No.1848/Mum/2018] (Assessment Year: 2011-12) Umesh A. Mishra, 1801, Ambrosia, Orchard Avenue, Powai, Mumbai, Maharashtra-400076. बनाम/ Vs. ITO-10(3)(3), Mumbai. ̾थायीलेखासं./जीआइआरसं./PAN/GIR No. : AAGPM0190F (अपीलाथŎ/Appellant) (ŮȑथŎ / Respondent) अपीलाथŎ ओर से/ Appellant by : Shri S.L.Jain ŮȑथŎ की ओर से/Respondent by: Shri Sridhar G.Menon, Sr.AR सुनवाई की तारीख/ Date of Hearing 19/05/2023 घोषणा की तारीख /Date of Pronouncement 23/05/2023 आदेश / ORDER PER OM PRAKASH KANT - AM: By way of this Miscellaneous Application (“M.A”), the assessee is seeking recall of the order dated 12.05.2022 passed by the Tribunal in ITA Nos.1848/Mum/2018 and 4620/Mum/2019 for Assessment Years (“AYs”) 2011-12 & 2012-13 respectively. 2. At the outset, we may like to mention that the Registry has pointed out a delay of 85 days in filing the M.A. by the assessee. 2 | P a g e 3. Before us, Ld. Counsel for the assessee referred to M.A. and stated that due to change of the address, the notice issued for hearing by the Tribunal could not be received and therefore, the appeal was heard ex-parte qua the assessee. The Ld. Counsel for the assessee submitted that revised Form No.36 amending the address has been filed and therefore, in view of the Rule 24 of the Income Tax Rules, 1962, the appeal of the assessee may be recalled for deciding afresh. 4. Ld.Sr.DR did not seriously object for recalling of the appeal. 5. We have heard the rival contentions on the issue in dispute and perused the material available on record. We find that the appeal of the assessee was heard ex-parte. Before us, Ld. Counsel for the assessee has submitted that notice for hearing was not served upon the assessee due to change of address. The ld Counsel has filed revised form no. 36 with new address. Since, the assessee has demonstrated sufficient cause for not appearing on the date of hearing, in the interest of substantial justice, we recall the appeal of the assessee for deciding afresh by the regular Bench for hearing on 27.06.2023. Since the date of the hearing was intimated in 3 | P a g e the open Court therefore, no separate notice shall be issued to the parties. The Registry is accordingly, directed to fix the appeal for hearing on 27.06.2023. 6. In the result, the M.A. filed by the assessee is allowed on terms indicated herein above. Order pronounced in the open court on 23.05.2023. Sd/- Sd/- Sd/- Sd/- (KULDIP SINGH) (OM PRAKASH KANT) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai, Dated 23/05/2023 *Amit Kumar, Sr. PS* आदेश की Ůितिलिप अŤेिषत/Copy of the Order forwarded to : 1. अपीलाथŎ / The Appellant 2. ŮȑथŎ / The Respondent. 3. संबंिधत आयकर आयुƅ / The CIT(A) 4. आयकर आयुƅ(अपील) / Concerned CIT 5. िवभागीय Ůितिनिध, आयकर अपीलीय अिधकरण, मुंबई/ DR, ITAT, Mumbai 6. गाडŊ फाईल / Guard file. आदेशानुसार/BY ORDER, सȑािपत Ůित //True Copy// 1. उप/सहायक पंजीकार ( Asst. Registrar) आयकर अपीलीय अिधकरण, मुंबई / ITAT, Mumbai