SHRI RAJENDRA M. JAIN, MUMBAI V. ITO WD 19(3) (11), MUMBAI

MA 415/MUM/2023

AI Insights

The case involves Shri Rajendra M. Jain, the applicant, who filed M.As seeking the recall of an ex-parte order passed by the Income Tax Appellate Tribunal concerning appeals for the assessment years 2013-14, 2014-15, and 2015-16. The ex-parte order was issued due to the absence of the assessee's representative, who was unwell with Covid-19 during the scheduled hearing. The Tribunal considered the circumstances presented by the assessee's representative and decided to recall the ex-parte order, allowing for a fresh hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 125882 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 24-08-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 31-05-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER, AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER M.A. no.414/Mum./2023 (Arising out of ITA no.773/Mum./2022) (Assessment Year : 2013–14) M.A. no.415/Mum./2023 (Arising out of ITA no.774/Mum./2022) (Assessment Year : 2014–15) M.A. no.416/Mum./2023 (Arising out of ITA no.775/Mum./2022) (Assessment Year : 2015–16) Shri Rajendra M. Jain 2405, Panchratna, Opera House Charni Road, Mumbai 400 004 PAN – ACPPJ9853R ................ Applicant (Original Appellant) v/s Income Tax Officer Ward–19(3)(1), Mumbai ................ Respondent (Original Respondent ) Assessee by : Shri Karan Jain Revenue by : Ms. Mahita Nair Date of Hearing – 25/08/2023 Date of Order – 30/08/2023 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present Miscellaneous Applications (“M.As”) have been filed by the assessee seeking recall of the common ex–parte order dated 31/01/2023, passed under section 254(1) of the Act, by the Co–ordinate Bench of the Tribunal in assessee’s appeals being ITA no.774/Mum./2022, for the assessment year 2014–15, ITAs no.773-775/Mum./2022, for the assessment years 2013-14, 2014-15, and 2015-16. Rajendra M. Jain M.As. no.414-416/Mum./2023 Page | 2 2. During the hearing, the learned Authorised Representative (“learned A.R.”) submitted that he was authorised to represent the assessee in the appeals, however, he could not attend the hearing fixed on 30/01/2023, as he was unwell due to Covid-19 viral infection. Accordingly, the learned A.R. prayed for recall of the common ex–parte order passed by the Co–ordinate Bench of the Tribunal. 3. On the other hand, the learned Departmental Representative (“learned D.R”) 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 appeals 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.As, the assessee has sought recall of the aforesaid common ex-parte order dated 31/01/2023. It is the plea of the assessee that the learned A.R. who was authorised to represent on his behalf was unwell on the date of the hearing due to Covid-19 viral infection and therefore, could not attend the hearing of the appeals. During the hearing, the learned A.R. also submitted that due to the aforesaid reason, he could not instruct anyone in his office to seek adjournment as he was under home isolation. 5. 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 appeals were called on for hearing on 30/01/2023. Therefore, we deem it fit Rajendra M. Jain M.As. no.414-416/Mum./2023 Page | 3 and appropriate to recall the aforesaid common ex–parte order dated 31/01/2023, passed in ITAs no.773-775/Mum./2022, for the assessment years 2013-14, 2014-15, and 2015-16, for a fresh hearing of the appeals on merits. The Registry is directed to fix the appeals for hearing on 09/10/2023 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 the hearing, issuance of notice to the parties is hereby dispensed with. 6. In the result, the present M.As by the assessee are allowed. Order pronounced in the open Court on 30/08/2023 Sd/- OM PRAKASH KANT ACCOUNTANT MEMBER Sd/- SANDEEP SINGH KARHAIL JUDICIAL MEMBER MUMBAI, DATED: 30/08/2023 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