M/S. SABARI DEVELOPERS LLP , MUMBAI V. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4(1), MUMBAI

MA 417/MUM/2023

AI Insights

M/s. Sabari Developers LLP filed a miscellaneous application under section 254(2) of the Income-tax Act, 1961, seeking to recall an ex-parte order issued by the ITAT. The application was based on the grounds that the assessee did not receive the notice for the hearing dates, which led to their absence and the subsequent ex-parte decision. The Tribunal found sufficient cause in the assessee's inability to attend the hearing due to not receiving the notices at the correct address as mentioned in Form 36. Consequently, the Tribunal allowed the application, recalling the earlier order and scheduling a new hearing date.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 301351 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 24-08-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 01-06-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SHIVANI
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER MA No.417/M/2023 (Arising out of ITA No.5388/M/2019) Assessment Year: 2011-12 M/s. Sabari Developers LLP, 101, Sabari Prasad, 11 th Road, Chembur, Mumbai – 400 071 PAN: AAYFS 9056N Vs. Dy. Commissioner of Income Tax, Central Circle-4(1), Air India Building, Nariman Point, Mumbai - 400021 (Appellant) (Respondent) Present for: Assessee by : Ms. Shivani, A.R. Revenue by : Mr. Anil Sant, D.R. Date of Hearing : 25 . 08 . 2023 Date of Pronouncement : 25 . 08 . 2023 O R D E R Per : Kuldip Singh, Judicial Member: Heard : Miscellaneous application filed by the applicant/appellant M/s. Sabari Developers LLP (hereinafter referred to as the assessee), in ITA No.5388/M/2019 by moving application under section 254(2) of the Income-tax Act, 1961 (for short ‘the Act’) in the case of M/s. Sabari Developers LLP vs. Dy. CIT, Central Circle-4(1), Mumbai for Assessment Year 2011-12 in ITA No.5388/M/2019 (order dated 06.12.2022) sought to recall of the order which was disposed of ex-parte vide order dated 06.12.2022. MA No.417/M/2023 (Arising out of ITA No.5388/M/2019) M/s. Sabari Developers LLP 2 2. The Ld. AR for the assessee contended inter-alia that they have never received the notice issued by the Tribunal for hearing on 15.09.2022 and also on earlier date i.e. 11.08.2022 and submitted that due to this fact the assessee could not put in appearance before the Tribunal; that the assessee only came to know about the date when the order dated 06.12.20122 of ITAT was received; that the notice of hearing had not been sent on the address mentioned in Form 36, hence the assessee is not at fault for non-prosecution; that the affidavit of the assessee is being enclosed with the petition. 3. In the above circumstances, I am of the opinion that the assessee was prevented by sufficient cause in attending the hearing of the case and it is a fit case for recalling the order. I order accordingly and direct the registry to fix the appeal for fresh hearing for 10.10.2023. No separate notice of hearing shall be issued. 4. Resultantly, the miscellaneous application is allowed. Order pronounced in the open court on 25.08.2023. Sd/- (KULIP SINGH) JUDICIAL MEMBER Mumbai, Dated: 25.08.2023. * Kishore, Sr. P.S. Copy to: The Appellant The Respondent The CIT, Concerned, Mumbai The DR Concerned Bench //True Copy// MA No.417/M/2023 (Arising out of ITA No.5388/M/2019) M/s. Sabari Developers LLP 3 By Order Dy/Asstt. Registrar, ITAT, Mumbai.