SAVLA BUILDWELL LLP, MUMBAI V. INCOME TAX OFFICER , MUMBAI

MA 456/MUM/2023

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 6845 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 21-09-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 29-06-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASSESSEE NOT
• Assessee Lawyers: HIMANI JAIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM MA. No. 456/Mum/2023 (Arising out of ITA. No.2065/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2012-13) Savla Buildwell LLP 6/52, Mahavir Nagar, Near Ganesh Kripa Society, Ekta Nagar, Opp Bharat Petrol Pump, Link Road, Kandivali (West), Mumbai- 400067. बिधम/ Vs. ITO, Ward-33(3)(3) Kautilya Bhawan, Mumbai-400020. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : ABSFS9884P (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) सुनवाई की तारीख / Date of Hearing: 22/09/2023 घोषणा की तारीख /Date of Pronouncement: 04/10/2023 आदेश / O R D E R PER ABY T. VARKEY, JM: This is a Miscellaneous application preferred by assessee against the impugned order of this Tribunal dated 23.12.2022 in ITA. No.2065/Mum/2022 for AY. 2012-13. 2. At the outset, the Ld. AR of the assesse Smt. Himani Jain pointed out that the impugned order of this Tribunal dated 23.12.2022 is an ex-parte order passed qua assessee. According to her, the assessee’s address given in Form no. 36 “Savla Buildwell LLP, D/6 Surjit Sangam Chawl, Mathuradas Road, Kandivali (West)-400067”. has changed due to re-development work. And therefore, new address is “Savla Buildwell LLP, 6/52 Mahavir Nagar, Near Ganesh Kripa Society, Ekta Nagar, Opp Bharat Petrol Pump, Link Road, Kandivali Assessee by: Smt Himani Jain Revenue by: Shri Prakash Kishinchandani (Sr. AR) MA. No.456/Mum/2023 A.Y. 2012-13 Savla Buildwell LLP 2 (West), Mumbai-400067”. Further, Tribunal while dismissing the appeal of assessee noted that the assessee did not file the grounds of appeal despite issuance of defect notice by the registry. According to assessee, due to change of address as submitted (supra), the assessee didn’t receive such a notice also. I am informed that assessee has cured the defect by filing the grounds of appeal. In the aforesaid facts and circumstances of the case, since the assessee was not aware that the appeal (ITA. No.2065/Mum/2022) was listed for hearing on 23.11.2022, therefore, there is reasonable cause for assessee not appearing for hearing as well as curing the defect as noted (supra). Therefore, the impugned ex-parte order by this Tribunal is recalled. 3. In the result, Miscellaneous application filed by the assessee is allowed. Order pronounced in the open court on this 04/10/2023. Sd/- (ABY T. VARKEY) JUDICIAL MEMBER मुुंबई Mumbai; दिनाुंक Dated : 04/10/2023. Vijay Pal Singh, (Sr. PS) MA. No.456/Mum/2023 A.Y. 2012-13 Savla Buildwell LLP 3 आदेश की प्रनिनलनि अग्रेनर्ि/Copy of the Order forwarded to : आदेशधिुसधर/ BY ORDER, सत्यादपत प्रदत //True Copy// उि/सहधयक िंजीकधर /(Dy./Asstt. Registrar) आयकर अिीलीय अनर्करण, मुुंबई / ITAT, Mumbai 1. अपीलार्थी / The Appellant 2. प्रत्यर्थी / The Respondent. 3. आयकर आयुक्त / CIT 4. दवभागीय प्रदतदनदि, आयकर अपीलीय अदिकरण, मुुंबई / DR, ITAT, Mumbai 5. गार्ड फाईल / Guard file.