ROYAL INDL ESTATE CO OP SOC LTD., MUM V. DY COMMISSIONER OF INCOME TATX , MUMBAI

MA 357/MUM/2023

AI Insights

The case involves M/s Royal Industrial Estate Cooperative Society, which filed miscellaneous applications against the ITAT's earlier decision dismissing their appeals for the assessment years 2013-14 & 2014-15 due to alleged belated filing. The assessee contended that there was no delay in filing the appeals, as they had filed a manual appeal in 2016 and subsequently an electronic appeal in 2020, following the advice of their consultant. The Tribunal acknowledged that the assessee's submissions were not considered in the initial ruling and thus decided to recall the orders and restore the matter for a fresh hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 130314 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 27-07-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 08-05-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

P a g e | 1 MA Nos. 357 & 358/Mum/2023 M/s Royal Industrial Estate Cooperative society ld. Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER M.A Nos.357 & 358/Mum/2023 (Arising out of ITA Nos. 2300 & 2301/Mum/2022) (A.Ys. 2013-14 & 2014-15) M/s Royal Industrial Estate Co-operative Society Limited, 5-B Royal Industrial Estate C, Naigaon Cross Road, Wadala Mumbai – 400031 Vs. Dy. CIT 6 th Floor, Piramal Chamber, Lalbag, Mumbai – 400012 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAAAR4582P Appellant .. Respondent [ Appellant by : Haridas Bhat Respondent by : Hiren M. Bhatt Date of Hearing 28.07.2023 Date of Pronouncement 17.08.2023 आदेश / O R D E R Per Amarjit Singh (AM): Both these miscellaneous application filed by the assesse are directed against the common order of ITAT for assessment years 2013- 14 & 2014-15 vide ITA No. 2300 & 2301/Mum/2022 dated 27.10.2022. 2. Vide the miscellaneous application the assessee submitted that the ITAT has dismissed the appeal of the assessee holding that appeal was filed belatedly before the ld. CIT(A) with a delay of 1366 days. However, in Form no. 35 the assessee had mentioned that there was no delay in filing the appeal before the ld. CIT(A). The ITAT has dismissed P a g e | 2 MA Nos. 357 & 358/Mum/2023 M/s Royal Industrial Estate Cooperative society ld. Vs. DCIT the appeal of the assessee holding that assessee had not responded to the notice issued by the ld. CIT(A) seeking reason for filing an appeal belatedly and assessee has also not taken any steps for filing revised form no. 35 before the ld. CIT(A). 3. In this regard the ld. counsel explained that against the assessment order dated 18.11.2016 the assesse had filed a manual appeal on 15.12.2016. In response to the notice issued by the ld. CIT(A) the authorised representative of the assesse had attended before the ld. CIT(A) and no order was ever received by the assessee in respect of filing manual appeal. Thereafter on 23.01.2020 on the advice of its consultant the assessee has filed appeal electronically. These facts have also been brought out in the grounds of appeal filed before the ld. CIT(A) in form no. 35. These facts were also mentioned in the grounds of appeal filed before the ITAT that there was no delay in filing since assessee was not used to system of filing the appeal before the ld. CIT(A) in electronic mode. The ld. Counsel contended that these facts were not considered before deciding the case of the assesse by the ITAT vide order dated 27.10.2022. The ld. Counsel submitted that it constitutes mistake apparent from record. 4. In the light of the above facts and submission I consider that there is a mistake apparent from record since all the aforesaid facts and submission of the assessee was not considered while deciding the appeal of the assessee. Therefore, both the orders dated 27.10.2022 are recalled and restore to its original for hearing a fresh. The registry is directed to list this case for hearing in due course after giving opportunity to both the side. P a g e | 3 MA Nos. 357 & 358/Mum/2023 M/s Royal Industrial Estate Cooperative society ld. Vs. DCIT 5. In the result, both the miscellaneous application filed by the assessee are allowed. Order pronounced in the open court on 17.08.2023 Sd/- (Amarjit Singh) Accountant Member Place: Mumbai Date 17.08.2023 Rohit: PS आदेश की प्रतितिति अग्रेतिि/Copy of the Order forwarded to : 1. अपीलाथी / The Appellant 2. प्रत्यथी / The Respondent. 3. आयकर आयुक्त / CIT 4. विभागीय प्रविविवि, आयकर अपीलीय अविकरण DR, ITAT, Mumbai 5. गार्ड फाईल / Guard file. सत्यावपि प्रवि //True Copy// आदेशानुसार/ BY ORDER, उि/सहायक िंजीकार (Dy./Asstt. Registrar) आयकर अिीिीय अतिकरण/ ITAT, Bench, Mumbai.