M/S ANAGI TRADING PVT LTD., MUMBAI V. ITO 6(1)(2), MUMBAI

MA 493/MUM/2023

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 6601 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 05-10-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 30-07-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Bonafide belief

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI KULDIP SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER MA.NO. 493/MUM/2023 [ARISING OUT OF ITA NO. 1179/MUM/2020 (A.Y: 2012-13)] M/s. Anagi Trading Private Limited B/8, Sarthak, Aarey Road Goregaon (E), Mumbai - 400063 PAN: AAJCA4557A v. Income Tax Officer – 6(1)(2) Aayakar Bhavan, M.K. Road Mumbai - 400020 (Appellant) (Respondent) Assessee Represented by : Shri Mitali Parekh Department Represented by : Shri Manoj Kumar Sinha Date of Hearing : 06.10.2023 Date of Pronouncement : 11.10.2023 O R D E R PER S. RIFAUR RAHMAN (AM) 1. Through this Miscellaneous Application assessee is seeking for recall of the exparte order passed by the Tribunal in ITA.No. 1179/MUM/2020 dated 31.01.2023. MA.NO. 493/MUM/2023 M/s. Anagi Trading private Limited PAGE NO. 2 2. At the time of hearing, Ld. AR submitted that non-appearance of the assessee on the date of hearing was not due to negligence on its part nor any willful default but was solely due to the reason beyond the control of the assessee. Ld. AR filed an affidavit mentioning the reasons for non-appearance on the date of hearing which is reproduced below: - “1. I say that I am a practicing Advocate appearing mainly for civil matters before the various courts. 2. I say that I was appointed by Anagi Trading Private Limited to represent before the Hon'ble Tribunal in the appeal filed for A.Y.2012-13 in ITA No. 1179/Mum/2020 and for A.Y. 2013-14 in ITA No. 1211/Mum/2020. 3. I say that the hearings in both the matters were fixed on various dates. I say that the appeal for A.Y. 2013-14 was heard and disposed on 22.09.2022 However, for the appeal for A.Y. 2012-13, the hearing was adjourned to 15.11.2022 for want of information and documents. 4. I say that on 15.11.2022, I filed a request for adjournment which was granted and hearing was fixed on 22.12.2022. However, the bench was not functioning on 22.12.2022 and the matter was fixed on 09.01.2023. I say that I was under the impression that since the hearing fixed on 22.12.2022 was adjourned due to the non- functioning of the bench, a new notice of hearing will be issued by the registrar. 5. I say that no notice of hearing was thereafter received by the applicant and therefore I could not attend the hearing which had been fixed by the Hon'ble Tribunal on 09.01.2023. 6. I say that only when the order of the Hon'ble Tribunal was provided by the Ld. DR in the case of Ronit Capital Management Ltd., an associate concern of Anagi Trading Private Limited on 30.05.2023 who provided the copy to me, it was transpired that the matter was MA.NO. 493/MUM/2023 M/s. Anagi Trading private Limited PAGE NO. 3 fixed for hearing on 09.01.2023 and the same was heard exparte vide its order dated 31.01.2023. 7. I say that the hearing on 09.01.2023 before the Hon'ble Tribunal could not be attended by me solely because I was under the bonafide belief that new notice of hearing will be issued upon the company. 8. I say that the non appearance before the Hon'ble Tribunal is solely due to said misunderstanding and bonafide belief on my part.” In view of above submissions, Ld. Counsel for the assessee prayed for recall of the exparte order in the interest of the justice as there is sufficient cause for non-appearance of the assessee. 3. On the other hand, Ld. DR objected for the recall of the order and he submitted that assessee has not appeared before the Assessing Officer and Ld.CIT(A) also. He supported the findings of the ITAT and prayed that Miscellaneous Application should not be entertained. 4. Considering the submissions of both the parties and perused contents of the affidavit filed along with Miscellaneous Application, we are of the view that the appeal should be recalled and an opportunity to the assessee to represent its case should be given to meet the principle of natural justice. Thus, we recall the exparte order passed by the Tribunal in ITA.No. 1179/MUM/2020 dated 31.01.2023. The Registry is directed MA.NO. 493/MUM/2023 M/s. Anagi Trading private Limited PAGE NO. 4 to post the appeal for hearing in due course after issuing notice to both parties. 5. In the result, Miscellaneous Application filed by the assessee is allowed. Order pronounced in the open court on 11 th October, 2023. Sd/- Sd/- (KULDIP SINGH) (S. RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai / Dated 11.10.2023 Giridhar, Sr.PS Copy of the Order forwarded to: 1. The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. //True Copy// BY ORDER (Asstt. Registrar) ITAT, Mum