Mukesh Rajendra Prasad Thakur, Mumbai V. Income Tax Officer, Ward - 1, Vapi

MA 2/SRT/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 1081 (ITAT-SURAT)
• Duration Of Justice: 4 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-07-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 04-07-2024
• Assessment Year: 2016-2017
• Appeal Filed On: 07-02-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Bonafide mistake
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER M.A. No. 02/Srt/2024 (Arising out of ITA No. 590/Srt/2023) (A.Y. 2016-17) (Virtual hearing) Mukesh Rajendra Prasad Thakur, 3-9-9R, Navjivan Society, Lamington Road, Mumbai-400008 PAN No. AAARPT 3055 D Vs. A.C.I.T., Vapi Circle 708, 7 th Floor, Fortuner Square-II, Chala, Daman Road, Vapi-396191. Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Bhupendra Shah, C.A. Department represented by Shri Vinod Kumar, Sr.DR Date of hearing 05/07/2024 Date of pronouncement 05/07/2024 Order under section 254(2) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This Miscellaneous Application (MA) is filed by the assessee for recalling/rectification in the order of Tribunal dated 29/12/2023 passed in ITA No. 590/Srt/2023 for the Assessment Year (AY) 2016-17. 2. The learned Authorised Representative (ld AR) of the assessee submits that notice of hearing of appeal was received through e-mail at the e-mail provided on Form-36 (Appeal Form) for filing appeal before the Tribunal. However, instructing Chartered Accountant, Shri Mukesh Thakur by inadvertence filed an application in the office of Additional CIT/Senior Departmental Representative. The ld. AR of the assessee filed copy of e-mail communication address to “Income Tax Appellate Tribunal, Surat”. The ld. AR of the assessee while referring the e-mail communication fairly accepted that in fact copy of such e-mail communication was not sent to the e-mail address of Surat Tribunal. The ld. AR of the assessee submits that non-appearance of assessee on 29/12/2023 when the case was fixed was neither intentional nor deliberate MA No. 02/Srt/2024 Mukesh Rajendra Pd. Thakur Vs ACIT 2 but due to the bonafide mistake. The ld. AR of the assessee submits that the assessee has good case on merit and is likely to succeed if one more opportunity to contest the appeal on merit is allowed to him. 3. On the other hand, the learned Senior Departmental Representative (ld. Sr. DR) for the revenue submits that the assessee has not shown reasonable and plausible explanation for non-appearance despite service of notice of hearing of appeal. 4. We have considered the rival submissions of both the parties and find that in fact the application for adjournment was sent by Mukesh Thakur in the office of Sr.DR/[e-mail]. Thus, we find that the applicant in the said application due to bonafide mistake that e-mail address contained the reference of ITAT may have committed mistake. Considering the fact that the Tribunal has passed ex parte order for want of proper representation, therefore, keeping in view the principles of natural justice and to give opportunity of hearing, the order dated 29/12/2023 is recalled and appeal is fixed for hearing on merit on 29/08/2024. The date of hearing is given in the presence of parties, hence, issuance of fresh notice of hearing is dispensed with. Documents if any may be filed 10 days before the date of hearing. 5. In the result, this Miscellaneous Application filed by the assessee is allowed. Order was pronounced in the open court on 05 th July, 2024 at the time of hearing. Sd/- Sd/- (BIJAYANANDA PRUSETH) (PAWAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Surat, Dated: 05/07/2024 *Ranjan Copy to: MA No. 02/Srt/2024 Mukesh Rajendra Pd. Thakur Vs ACIT 3 1. Appellant 2. Respondent 3. CIT 4. DR 5. Guard File By order Sr. Pvt. Secretary, ITAT, Surat