GANESHRAM UMANATH NAYAK, MUMBAI V. ITO, 29(3)(1), MUMBAI

MA 384/MUM/2023

AI Insights

The case involves Ganeshram Umanath Nayak, the applicant, who filed a Miscellaneous Application under section 254(2) of the Income Tax Act, seeking the recall of an ex-parte order dismissing his appeal for the assessment year 2009-10. The original appeal was dismissed by the Co-ordinate Bench of the Tribunal due to unaddressed defects and the absence of the assessee or his representative since 2015. The assessee, in his M.A., claimed ignorance of the defects and confusion due to another pending appeal, which led to his non-appearance. The Tribunal, considering the circumstances and the submission of additional documents, decided to recall the ex-parte order and scheduled a fresh hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 299453 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 10-08-2023
• Assessment Year: 2009-2010
• Appeal Filed On: 21-05-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ASHWIN S. CHHAG
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER, AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER M.A. no.384/Mum./2023 (Arising out of ITA no.301/Mum./2014) (Assessment Year : 2009–10) Ganeshram Umanath Nayak 601, Blue Medows, Shyam Nagar Off J.V.L.R., Near Ganpati Temple Jogeshwari (E), Mumbai 400 060 PAN – ACQPN3828B ................ Applicant (Original Appellant) v/s Income Tax Officer Ward–29(3)(1), Mumbai ................Respondent (Original Respondent) Assessee by : Shri Ashwin S. Chhag Revenue by : Shri Manoj Kumar Sinha Date of Hearing – 11/08/2023 Date of Order – 11/08/2023 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present Miscellaneous Application (“M.A”) has been filed by the assessee under section 254(2) of the Act seeking recall of the ex-parte order dated 18/11/2022, passed by the Co–ordinate Bench of the Tribunal in assessee’s appeal being ITA no.301/Mum./2014, for the assessment year 2009–10. 2. The Co–ordinate Bench, vide aforesaid order, after noting that the defects, as notified by the Registry of the Tribunal, are not cured by the Ganeshram Umanath Nayak M.A. no.384/Mum./2023 Page | 2 assessee and no steps have been taken by the assessee since the filing of the appeal in the year 2014, dismissed the appeal filed by the assessee. The Co– ordinate Bench, vide aforesaid order, has also noted that no one has appeared on behalf of the assessee since 26/08/2015. The assessee, in the present M.A. submitted that he was not aware of the notification of the defects pointed out by the Registry of the Tribunal. Further, due to some confusion with another appeal of the assessee pending before the Tribunal, the hearing could not be attended by/on behalf of the assessee. The assessee alongwith the present M.A. has also furnished a copy of the order passed by the A.O. and the learned CIT(A), which were not filed by the assessee along with Form no.36, and grounds of appeal. Accordingly, the assessee prayed for recall of the ex–parte order dated 18/11/2022, passed by the Co–ordinate Bench. 3. On the other hand, the learned Departmental Representative objected to the prayer made by the assessee in the present M.A. 4. Having considered the submissions of both sides and perused the material on record, we are of the considered view that there was sufficient cause for the assessee in not appearing when the appeal was called for hearing. Further, as noted above, the assessee has also furnished a copy of the order passed by the learned CIT(A) and the A.O. which were not filed along with the appeal. Accordingly, we allow the prayer of the assessee and recall the ex–prate order dated 18/11/2022, passed under section 254(1) of the Act for fresh hearing. The Registry is directed to fix the appeal for hearing on 20/09/2023, i.e. the date which is convenient to both parties. The assessee is directed to place a copy of the order passed by the A.O. and the learned Ganeshram Umanath Nayak M.A. no.384/Mum./2023 Page | 3 CIT(A) in the appeal record by way of an appropriate application and also serve the copy of the aforesaid orders to the other side at least a week before the date of hearing. Since the date of the hearing was pronounced in the open Court during the hearing, issuance of notice to the parties is hereby dispensed with. 5. In the result, M.A. by the assessee is allowed in terms indicated above. Order pronounced in the open Court on 11/08/2023 Sd/- PRASHANT MAHARISHI ACCOUNTANT MEMBER Sd/- SANDEEP SINGH KARHAIL JUDICIAL MEMBER MUMBAI, DATED: 11/08/2023 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