THE FATHERS HOUSE, MUMBAI V. CIT (A) NFAC, DELHI

MA 234/MUM/2023

AI Insights

The case involves M/s. The Fathers House, a trust, which filed miscellaneous applications to recall an ex-parte order passed by the Tribunal for the assessment years 2013-14, 2014-16, and 2015-16. The applications were necessitated by the non-representation of the assessee at the hearing due to logistical issues, including a change of address and the managing trustee's absence abroad. The Revenue opposed the application, citing previous opportunities given to the assessee. However, the Tribunal found merit in the assessee's reasons for non-appearance and decided to recall the earlier order and hear the appeals on merits.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 301350 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-06-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 01-06-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 12-03-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER MA Nos.234, 235 & 236/M/2023 (Arising out of ITA Nos.406, 407 & 408/M/2022) Assessment Years: 2013-14, 2014-16 & 2015-16 M/s. The Fathers House, 51, Sunil Building, Meera Bag Road, Santacruz (West), Mumbai – 400 054 PAN: AABTT7473M Vs. Commissioner of Income Tax (Appeals), NFAC, Delhi (Appellant) (Respondent) Present for: Assessee by : Mr. Prakash Jhunjhunwala, C.A. Revenue by : Mr. Krishna Kumar, D.R. Date of Hearing : 02 . 06 . 2023 Date of Pronouncement : 22 . 06 . 2023 O R D E R Per : Kuldip Singh, Judicial Member: Heard : Applicant M/s. The Fathers House (hereinafter referred to as the assessee) by moving miscellaneous application sought to recall the ex-parte order dated 13.10.2022 passed by the Tribunal in ITA Nos.406, 407 & 408/M/2022 for A.Ys. 2013-14, 2014-16 & 2015-16 on the grounds inter-alia that non representation of the assessee on the date fixed was due to the fact that the assessee trust had vacated its old premises, the last address available with the Tribunal thus the assessee has not received the notice of hearing; that the managing trustee Smt. Urvashi S. Solomon who was rendering honorary services had gone out of India during the period from MA Nos.234, 235 & 236/M/2023 (Arising out of ITA Nos.406, 407 & 408/M/2022) M/s. The Fathers House 2 01.05.2022 to 10.10.2022 and as such could not communicate with its CA resulting into non appearance before the Tribunal. 2. However, on the other hand, the Ld. D.R. for the Revenue opposed the application on the ground that sufficient opportunities were given to the assessee by the Tribunal but has failed to put forth its case and prayed for disposal of the application. 3. We have heard the Ld. Authorised Representatives of the parties to the appeal, perused the orders passed by the Ld. Lower Revenue Authorities and documents available on record in the light of the facts and circumstances of the case and law applicable thereto. 4. Keeping in view the fact that the assessee had changed its last address situated at 51, Sunil Building, Meera Bag Road, Santacruz (West), Mumbai-400 054 and prima-facie proved to have not received the notice issued by the Tribunal and; that to have adequate opportunity of being heard by the assessee is an inherent right of the assessee under the rule of natural justice and to meet the ends of justice, I find sufficient reason to recall the order dated 13.10.2022 (supra) passed by the Tribunal. At the same time appeals are being heard on merits. 5. Resultantly, miscellaneous applications filed by the applicant-assessee are hereby allowed. Order pronounced in the open court on 22.06.2023. Sd/- (KULIP SINGH) JUDICIAL MEMBER Mumbai, Dated: 22.06.2023. * Kishore, Sr. P.S. MA Nos.234, 235 & 236/M/2023 (Arising out of ITA Nos.406, 407 & 408/M/2022) M/s. The Fathers House 3 Copy to: The Appellant The Respondent The CIT, Concerned, Mumbai The DR Concerned Bench //True Copy// By Order Dy/Asstt. Registrar, ITAT, Mumbai.