M/S. SOMESHWAR SPUN P. LTD., MUMBAI V. DY CIT, CC-6(1), MUMBAI

MA 312/MUM/2023

AI Insights

M/s. Someshwar Spun Pvt. Ltd. filed miscellaneous applications seeking recall of ex-parte orders issued by the Income Tax Appellate Tribunal for several assessment years. The applications were based on the grounds that their representative, a Chartered Accountant, inadvertently failed to appear at the scheduled hearing due to a diary error. The Tribunal, acknowledging the mistake and the affidavit provided by the counsel, recalled the ex-parte orders and agreed to hear the appeals on the merits of the case, which involved disputes over the estimation of the assessee's income.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 136500 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-07-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 13-07-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 19-04-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “B” Bench, Mumbai. Before Shri B.R. Baskaran (AM) & Shri ABY T. Varkey (JM) M.A. No. 308/Mum/2023 in I.T.A. No. 404/Mum/2021 (A.Y. 2012-13) M.A. No. 309/Mum/2023 in I.T.A. No. 405/Mum/2021 (A.Y. 2013-14) M.A. No. 310/Mum/2023 in I.T.A. No. 406/Mum/2021 (A.Y. 2015-16) M.A. No. 311/Mum/2023 in I.T.A. No. 407/Mum/2021 (A.Y. 2015-16) M.A. No. 312/Mum/2023 in I.T.A. No. 408/Mum/2021 (A.Y. 2016-17) M.A. No. 313/Mum/2023 in I.T.A. No. 409/Mum/2021 (A.Y. 2017-18) M/s. Someshwar Spun Pvt. Ltd. Room No. 16, 2 nd Floor 413-C, Vasantwadi, Kalbadevi Road, Mumbai-400 002. PAN : AAKCS3629l Vs. DCIT, CC-6(1) Room No. 1905 19 th Floor Air India Building Nariman Point Mumbai-400 021. (Appellant) (Respondent) Assessee by Shri Poojan Mehta Department by Shri Ashok Kumar Ambastha Date of Hearing 14.07.2023 Date of Pronouncement 14.07.2023 O R D E R Per B.R.Baskaran (AM) :- The assessee has filed these Miscellaneous Applications seeking recall of the common ex-parte order dated 31.10.2022 passed in the hands of the assessee for A.Y. 2012-13 to 2017-18. M/s. Someshwar Spun Pvt. Ltd. 2 2. The Learned counsel appearing for the assessee submitted that the assessee had engaged Shri Rajiv Khandelwal, Chartered Accountant to represent these appeals. However, it so happened that the counsel inadvertently did not note the date of hearing in his appointment diary and hence did not appear on the date of hearing. The Learned AR submitted that the assessee has explained the same in the miscellaneous petitions and has substantiated the same by filing an affidavit from the Counsel. Accordingly, the learned AR submitted that there was sufficient cause for the assessee in not appearing before the Tribunal on the date of hearing. Accordingly, he prayed for recall of the order passed ex-parte. 3. We heard learned DR and perused the record. Having regard to the submissions made by learned AR, we are of the view that there was sufficient cause for the assessee in not appearing before the Tribunal on the date of hearing. Accordingly, in exercise of powers given under Rule 24 of the Appellate Tribunal Rules, 1963, we recall the impugned orders. 4. The Learned AR submitted that the issue contested in these appeals relate to estimation of the income of the assessee and accordingly prayed that the appeals may also be taken up for hearing. The Learned DR also agreed to the same. Accordingly, the appeals were taken up for hearing and we deal with them by separate order. 5. In the result, all the miscellaneous applications of the assessee are allowed. Pronounced in the open court on 14.7.2023. Sd/- Sd/- (ABY T. VARKEY) (B.R. BASKARAN) Judicial Member Accountant Member Mumbai.; Dated : 14/07/2023 M/s. Someshwar Spun Pvt. Ltd. 3 Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. The CIT(A) 4. CIT 5. DR, ITAT, Mumbai. 6. Guard File. BY ORDER, //True Copy// (Assistant Registrar) PS ITAT, Mumbai