OSIANAMA LEARNING EXPERIENCE PVT LTD., MUMBAI V. DY CIT 3 (2)(2), MUMBAI

MA 371/MUM/2023

AI Insights

The case involves Osianama Learning Experience Pvt. Ltd., which filed a Miscellaneous Application seeking the recall of an ex-parte order passed by the Tribunal. The ex-parte order was issued due to the non-appearance of the assessee's counsel at a scheduled hearing on 07/12/2022, attributed to an oversight in sending the notice. The Tribunal considered the circumstances and the history of representation by the assessee's counsel in previous hearings, ultimately deciding to recall the ex-parte order and reschedule the hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 125467 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 17-08-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 11-05-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI G.S. PANNU, PRESIDENT, AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER M.A. no.371/Mum./2023 (Arising out of ITA No.6796/Mum./2019) (Assessment Year : 2013–14) Osianama Learning Experience Pvt. Ltd. G–2B, Nariman Bhawan, Nariman Point Mumbai 400 021 PAN – AABCO2446K ................ Applicant (Original Appellant) v/s Dy. Commissioner of Income Tax Circle–3(2)(2), Mumbai ................Respondent (Original Respondent) Assessee by : Shri Shekhar Gupta Revenue by : Shri Anil Sant Date of Hearing – 18/08/2023 Date of Order – 18/08/2023 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present Miscellaneous Application (“M.A”) has been filed by the assessee seeking recall of the ex–parte order dated 24/01/2023, passed under section 254(1) of the Act, by the Co–ordinate Bench of the Tribunal in assessee’s appeal being ITA no.6796/Mum./2019, for the assessment year 2013–14. 2. During the hearing, the learned Authorised Representative (“learned A.R.”) submitted that the assessee could not attend on the date of hearing fixed on 07/12/2022, since due to oversight and by inadvertence, notice of Osianama Learning Experience Pvt. Ltd. M.A. no.371/Mum./2023 Page | 2 hearing could not be sent to the Counsel appearing for the case. The learned A.R. further submitted that in the previous hearings, the assessee was represented by its Counsel. Accordingly, the learned A.R. prayed for recall of the ex–parte order passed by the Co–ordinate Bench of the Tribunal. 3. On the other hand, the learned Departmental Representative (“learned D.R”) vehemently opposed the prayer made by the learned A.R. for recall of the order. 4. We have considered the rival submissions and perused the material available on record. The Co–ordinate Bench of the Tribunal in the absence of representation on behalf of the assessee proceeded to decide the appeal ex– parte qua the assessee after hearing the submissions of the Revenue and perusal of the material available on record. By way of the present M.A., the assessee has sought recall of the aforesaid order dated 24/01/2023. It is the plea of the assessee that during the previous hearings, the assessee was duly represented by its Counsel, however, on 07/12/2022, when its appeal was fixed for hearing, the Counsel could not attend the same as the assessee through oversight and by inadvertence failed to send the notice of hearing to its Counsel. We find from the record that during the initial few hearings, the assessee was represented by its Counsel, however, the appeal was adjourned for one or the other reasons. In view of the above, we are of the considered view that there was sufficient cause for non-appearance on behalf of the assessee when the appeal was called on for hearing on 07/12/2022. Therefore, we deem it fit and appropriate to recall the aforesaid ex–parte order dated 24/01/2023, passed in ITA no.6796/Mum./2019, for fresh hearing of the Osianama Learning Experience Pvt. Ltd. M.A. no.371/Mum./2023 Page | 3 appeal on merits. The Registry is directed to fix the appeal for hearing on 11/09/2023 i.e., the date which is convenient to both the parties. Since the date of hearing was pronounced in the open Court during the course of hearing, issuance of notice to the parties is hereby dispensed with. 5. In the result, the present M.A. by the assessee is allowed. Order pronounced in the open Court on 18/08/2023 Sd/- G.S. PANNU PRESIDENT Sd/- SANDEEP SINGH KARHAIL JUDICIAL MEMBER MUMBAI, DATED: 18/08/2023 Copy of the order forwarded to: (1) The Assessee; (2) The Revenue; (3) The PCIT / CIT (Judicial); (4) The DR, ITAT, Mumbai; and (5) Guard file. True Copy By Order Pradeep J. Chowdhury Sr. Private Secretary Assistant Registrar ITAT, Mumbai