MAHARASHTRA FILM STAGE AND CULTURAL DEVELOPEMENT CORPORATION LTD, MUMBAI V. ACIT RG 11(1), MUMBAI

MA 294/MUM/2022

AI Insights

The case involves the Maharashtra Film Stage and Culture Development Corporation Limited, which filed a Miscellaneous Application (M.A. No.294/Mum/2022) against the Assistant Commissioner of Income Tax, Range 11(1). The application was in response to the dismissal of their appeal (ITA No.2760/Mum/2013) on an ex-parte basis due to non-compliance, attributed to the expiration of the service contract with their previous tax consultant. The assessee appointed a new tax representative, as evidenced by a power of attorney dated 03.01.2023. The Tribunal, considering the circumstances and the provisions of Rule 24 of the ITAT Rules, decided to recall the ex-parte order and scheduled a new hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 131318 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-01-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 05-01-2023
• Assessment Year: 2009-2010
• Appeal Filed On: 16-10-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

Page | 1 M.A. No.294/Mum/2022 Maharashtra Film Stage and Culture Development Corporation Ltd. Vs. ACIT, Range-11(1) IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER M.A. No.294/Mum/2022 (Arising out of ITA No.2760/Mum/2013) (A.Y. 2009-10) Maharashtra Film Stage and Culture Development Corporation Limited, Dadasaheb Phalke Chitranagari, Filmcity, Goregaon East, Mumbai – 400 065 Vs. Asst. Commissioner of Income Tax, Range 11(1) Mumbai - 400020 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACM7646K Appellant .. Respondent Appellant by : Pratik Jain Respondent by : Mahita Nair Date of Hearing 06.01.2023 Date of Pronouncement 12.01.2023 आदेश / O R D E R Per Amarjit Singh (AM): Vide Miscellaneous Application No. 294/Mum/2022 the assessee submitted that its appeal vide ITA No.2760/Mum/2013 was dismissed on 15.07.2022 on ex-parte basis. In this regard it is submitted that service contract of the assesse with the earlier tax consultant was expired therefore no compliance could be made at the time of hearing of the case. Page | 2 M.A. No.294/Mum/2022 Maharashtra Film Stage and Culture Development Corporation Ltd. Vs. ACIT, Range-11(1) 2. Before us the ld. Counsel has filed a copy of power of attorney dated 03.01.2023 demonstrating that appointment of the new counsel was finalised by the assesse by 03.01.2023. 3. After hearing both the sides and relevant material on record, we consider that there is a reasonable cause for not making compliance on the date of hearing of this case i.e 15.07.2022. Since new Tax Representative was appointed on 02.02.2023 as evident from the Power of Attorney filed before us. 4. In view of the above facts and after the considering the provision of Rule 24 of the ITAT Rule we recall the ex-parte order and direct the registry to list this case for hearing on merit on 13.02.2023. Since, both the parties have been apprised the new date of hearing at the time of hearing this miscellaneous application, therefore, no further separate notice will be issued to the parties. Accordingly, the miscellaneous application of the assesse is allowed. 5. In the result, the Miscellaneous Application filed by the assesse is allowed. Order pronounced in the open court on 12.01.2023 Sd/- Sd/- (Vikas Awasthy) (Amarjit Singh) Judicial Member Accountant Member Place: Mumbai Date 12.01.2023 Rohit: PS Page | 3 M.A. No.294/Mum/2022 Maharashtra Film Stage and Culture Development Corporation Ltd. Vs. ACIT, Range-11(1) आदेश की प्रतितिति अग्रेतिि/Copy of the Order forwarded to : 1. अपीलाथी / The Appellant 2. प्रत्यथी / The Respondent. 3. आयकर आयुक्त(अपील) / The CIT(A)- 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण DR, ITAT, Mumbai 6. गार्ड फाईल / Guard file. सत्यावपि प्रवि //True Copy// आदेशानुसार/ BY ORDER, उि/सहायक िंजीकार (Dy./Asstt. Registrar) आयकर अिीिीय अतिकरण/ ITAT, Bench, Mumbai.