NEW METAL REFINERY INDIA PVT LTD. , Mumbai V. DCIT 5(1)(2), Mumbai

MA 216/MUM/2021

• Counselvise Citation: [NaN] 107 COUNSELVISE.COM (IT) 1974 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-03-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 28-09-2021
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92

Judgement Text

MA Nos. 214 to 216/Mum/2021 In ITA Nos. 2614 to 2616/Mum/2019 Assessment years: 2009-10, 2010-11 & 2013-14 Page 1 of 2 . IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI 'B' BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Vikas Awasthy (Judicial Member)] MA Nos. 214 to 216/Mum/2021 In ITA Nos. 2614 to 2616/Mum/2019 Assessment years: 2009-10, 2010-11 & 2013-14 New Metal Refinery India Pvt. Ltd., ...................... Appellant 132, Appa Building, SVP Road, Null Bazar, Mumbai 400004 [PAN: AABCN9710C] Vs. Deputy Commissioner of Income Tax 5 (1)(2) Mumbai ........................ Respondent Appearances by Rajesh Shah for the applicant Milind Chavan for the respondent Date of concluding the hearing : December 03 rd , 2021 Date of pronouncement the order : March 03 rd ,2022 ORDER Per Pramod Kumar, VP: 1. By way of these applications, the assessee applicant seeks recall of ex-parte consolidated order dated 8 th March 2021 passed by us for the assessment year 2009-10, 2010-11 and 2013-14. 2. Heard the parties; perused the records. 3. As a plain look at the records shows that the impugned order was passed ex-parte, and that was the time when regular physical functioning of the courts was suspended due to covid related factors. We have also perused the detailed affidavit filed by the assessee pointing out the factors on account of which the hearing could not be attended to. Upon a careful consideration of MA Nos. 214 to 216/Mum/2021 In ITA Nos. 2614 to 2616/Mum/2019 Assessment years: 2009-10, 2010-11 & 2013-14 Page 2 of 2 all these factors, we are satisfied that it is a fit case to exercise our discretion under proviso to rule 24 of the Income Tax (Appellate Tribunal) Rule 1963. 4. In view of the above discussions, as also bearing in mind entirety of the case, we deem it fit and proper to recall the ex-parte order dated 8 th March 2021, and direct the Registry to post the matter for fresh hearing in April 2022. Ordered, accordingly. 5. In the result, miscellaneous application is allowed. Pronouncement in the open court today on the 03 rd March, 2022. Sd/- Sd/- Vikas Awasthy Pramod Kumar (Judicial Member) (Vice President) Mumbai, dated the 03 rd March, 2022 Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) DR (6) Guard File By order True Copy Assistant Registrar/ Sr. PS Income Tax Appellate Tribunal Mumbai benches, Mumbai