ADI LIM BILIMORIA, Mumbai V. DY. CIT 4(1)(1), Mumbai

MA 376/MUM/2023

AI Insights

The case involves two miscellaneous applications filed by Adi Lim Bilimoria against the orders of ITA 4834 & 4835/Mum/2019, which were dismissed exparte due to the assessee's non-compliance at the hearing. The assessee, a 73-year-old senior citizen with health issues, failed to attend the hearing or comply with procedural requirements, leading to the exparte decision. The counsel argued that the assessee's health and age prevented proper compliance. The Tribunal, considering these factors under Rule 24 of the ITAT Rules, decided to recall the exparte orders and provide a new hearing date.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124787 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-09-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 24-08-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 09-05-2023
• Laws Referred To: Rule 24 of ITAT Rule
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRAKASH KISHNCHANDANI
• Section: 73

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & RAHUL CHAUDHARY, JUDICIAL MEMBER MA No.375/Mum/2023 (A.Y. 2014-15) [Arising out of ITA 4834/Mum/2019] MA No.376/Mum/2023 (A.Y. 2015-16) [Arising out of ITA 4835/Mum/2019] Adi Lim Bilimoria 3 rd Floor, Rakhi Mahal, Dinshaw Vatcha Raod, Mumbai- 400021. Vs. DCIT4(1)(1) 6 th Floor, Ayaakar Bhavan, Maharishi Karve Road, Mumbai-400020 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADPB0971C Appellant .. Respondent Appellant by : Shri. Porus Kaka a/w Manish Kumar Kanth Respondent by : Shri. Prakash Kishnchandani. Date of Hearing 25.08.2023 Date of Pronouncement 05.09.2023 आदेश / O R D E R PER AMARJIT SINGH :- 1. Both the miscellaneous applications filed by the assessee are directed against the order of ITA 4834 & 4835/Mum/2019 dated 28.11.2022. P a g e | 2 MA No. 375, 376/Mum/2023 A.Y. 2014-15, 2015-16 Adi Lim Bilimoria 2. Vide these miscellaneous applications the assessee submitted that the appeal filed by the assessee vide ITA No. 4834 & 4835/Mum/2019 were dismissed exparte as the assessee could not make compliance at the time of hearing of the appeals on 22/11/2022. Before us the Ld. Counsel vehemently contended that the assessee being a senior citizen of the age of 73 years suffering from health issues could not keep track on the authorized representatives for making compliance at the time of hearing. Therefore, the Ld. Counsel requested that the exparte order of the Tribunal be recalled under the Rule 24 of ITAT Rule and same be adjudicated on merit after providing opportunity to the assessee. 3. Heard both the sides and perused the materials on record. The ITAT vide order dated 28.12.2022 has adjudicated both the appeals filed by the assessee by common order exparte. However, on the date of hearing neither anybody has attended from the side of the assessee nor furnished any details to controvert the findings of the CIT(A). After considering the submission of the Ld. Counsel it appears that there is a bonafide reason for not making compliance at the time of hearing because of ill health and old age of the assessee as discussed supra is in this order. Therefore, under Rule 24 of the ITAT Rule, we recall P a g e | 3 MA No. 375, 376/Mum/2023 A.Y. 2014-15, 2015-16 Adi Lim Bilimoria the impugned exparte order and direct the registry to list this case for hearing on merits on 6.11.2023 in due course. 4. Both the parties to the appeals have been informed, therefore, no separate notice will be issued for the hearing. Accordingly, both the miscellaneous applications of the assessee are allowed. 5. In the result the miscellaneous applications filed by the assessee are allowed. Order Pronounced in Open Court on 05.09.2023 Sd/- Sd/- (RAHUL CHAUDHARY) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER Place: Mumbai Date 05.09.2023 ANIKET SINGH RAJPUT/STENO आदेश की प्रतितलति अग्रेतिि/Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant 2. प्रत्यर्थी / 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 अिीलीय अतधकरण/ ITAT, Bench, Mumbai.