ALF ENGINEERING COMPANY, MUMBAI V. ASSISTANT COMMISSIONER OF INCOME TAX 33(1), MUMBAI

MA 278/MUM/2023

AI Insights

The case involves M/s. ALF Engineering Company, which filed a miscellaneous application to recall an ex-parte order passed by the Income Tax Appellate Tribunal, Mumbai. The application was based on the grounds that the assessee had sought an adjournment for the hearing date, which was rejected, and that previous assessment years' appeals had been remanded back to the Assessing Officer (AO), with fresh assessment orders passed. The Departmental Representative opposed the recall, citing that the assessee had been given numerous opportunities to present their case. However, considering the circumstances and the ongoing appeal for the previous assessment years, the Tribunal decided to recall the order and set a new date for hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 301099 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-07-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 22-06-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 30-03-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: JITENDRA SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER MA Nos.278 & 279/M/2023 (Arising out of ITA Nos.2055 & 4204/M/2018) Assessment Years: 2012-13 & 2013-14 M/s. ALF Engineering Company, H.No.227, 231 Sector-7, Integrated Industrial Estate Sedcut, Haridwar, Hardwar – 249403 PAN: AAAFA2372B Vs. Assistant Commissioner of Income Tax-33(1), Room No.711, 7 th Floor, Bldg No.C-12, Pratyakshkar Bhavan, Bandra Kurla Complex, Bandra (East), Mumbai – 400051 (Appellant) (Respondent) Present for: Assessee by : Shri Jitendra Singh, A.R. Revenue by : Shri Milind Chavan, D.R. Date of Hearing : 23 . 06 . 2023 Date of Pronouncement : 12 . 07 . 2023 O R D E R Per : Kuldip Singh, Judicial Member: Heard : applicant-appellant M/s. ALF Engineering Company (hereinafter referred to as the assessee) by moving a miscellaneous application sought to recall the order dated 20.09.2022 passed by the Bench ex-parte on the grounds inter-alia that on the date of hearing i.e. 06.09.2022 the assessee filed a letter dated 03.09.2022 seeking adjournment which was rejected by the Bench; that for A.Y. 2007-08, 2009-10, 2010-11 & 2011-12 the Tribunal has remanded the appeal of MA Nos.278 & 279/M/2023 (Arising out of ITA Nos.2055 & 4204/M/2018) M/s. ALF Engineering Pvt. Ltd. 2 the assessee to AO who has already passed the fresh assessment order, against which the assessee has filed the appeal before the Ld. CIT(A) which has been heard but order is awaited; that the applicant has no malafide in appearing before the Tribunal. 2. The Ld. D.R. for the Revenue passed the present application on the ground that numerous opportunities have been granted to the assessee but he has not preferred to avail of the same to argue the matter which has been decided by the Bench on merits and prayed for dismissal 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. No doubt six effective opportunities were granted to the appellant assessee by the Tribunal but keeping in view the totality of the fact that earlier assessment year’s appeal of the assessee for A.Y. 2007-08 to 2011-12 was remanded back to the AO by the Tribunal who has already passed a fresh assessment order against which the assessee has already filed the appeal before the Ld. CIT(A) who has also heard the matter but order is awaited, the same would have bearing on the present appeal deciding ex-parte by the Bench and it is a sufficient cause to grant one more opportunity to the assessee to appear before the Tribunal and to get his appeal decided on merits. 5. In view of the matter order dated 20.09.2022 passed by the Tribunal in ITA Nos.2055 & 4204/M/2018 is recalled to be decided afresh by the Bench in due course after providing opportunity of being MA Nos.278 & 279/M/2023 (Arising out of ITA Nos.2055 & 4204/M/2018) M/s. ALF Engineering Pvt. Ltd. 3 heard to the assessee. Registry is directed to fix these appeals for hearing for 08.08.2023 in due course. Order pronounced in the open court on 12.07.2023 Sd/- Sd/- (S RIFAUR RAHMAN) (KULIP SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai, Dated: 12.07.2023. * Kishore, Sr. P.S. Copy to: The Appellant The Respondent The CIT, Concerned, Mumbai The DR Concerned Bench //True Copy// By Order Dy/Asstt. Registrar, ITAT, Mumbai.