MINUTEX PROCESSORS PVT LTD., MUMBAI V. ITO, WARD-15(2)(3), MUMBAI

MA 508/MUM/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 2537 (ITAT-MUMBAI)
• Duration Of Justice: 8 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-05-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 25-04-2024
• Assessment Year: 2011-2012
• Appeal Filed On: 11-08-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER MA. No. 508/Mum./2023 In ITA no.1232/Mum./2023 (Assessment Year : 2011–12) Minutex Processors Pvt. Ltd 6/10 Vijay Nagar Sangh, Shaikh Misree Road, Antop Hill, Mumbai-400037. PAN – AACCM1084H ................ Appellant v/s Income Tax Officer, Ward ITO-15(2)(3)/CPC, Aayakar Bhawan, 6 th Floor, Churchgate, Mumbai-400020. Mumbai. ................ Respondent Assessee by :Shri Mahesh Saboo Revenue by :Shri Manoj Kumar Sinha Date of Hearing –26/04/2024 Date of Order – 03/05/2024 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present Miscellaneous Application has been filed by the assessee seeking recall of the ex–parte order dated 27/07/2023, passed under section 254(1) of the Income Tax Act, 1961 ("the Act") by the Co–ordinate Bench of the Tribunal in assessee’s appeal being ITA no. 1232/Mum./2023, for the assessment year 2011–12. Minutex Processors Pvt. Ltd. MA. no.508/Mum/2023 Page | 2 2. During the hearing, the learned A.R. submitted that the assessee's appeal was decided ex-parte as no one appeared on behalf of the assessee on the date fixed for the hearing. The learned A.R. further submitted that the assessee did not receive the notice fixing the hearing of the appeal and therefore could not appear before the Tribunal on the date of the hearing. The learned A.R. submitted that only on receipt of the Tribunal order, the assessee came to know about the disposal of its appeal. Accordingly, the learned A.R. prayed for recall of the ex-parte order passed by the Co-ordinate Bench of the Tribunal. 3. On the other hand, the learned Departmental Representative vehemently opposed the prayer for recall of the order. 4. We have considered the submissions of both sides and perused the material available on record. It is the plea of the assessee that since the notice for hearing was not received, therefore, no representation could be made before the Tribunal on the date of hearing of the appeal on behalf of the assessee. From the perusal of the record, we find that notice was issued to the assessee through registered post at the address mentioned in Form no.36, however, the same was returned unserved by the postal authorities with the remark ‘not known/left’, even though there was no change in the address of the assessee as mentioned in orders of lower authorities. The Co–ordinate Bench of the Tribunal in the absence of representation on behalf of the assessee proceeded to decide the appeal filed by the assessee 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 Miscellaneous Application, Minutex Processors Pvt. Ltd. MA. no.508/Mum/2023 Page | 3 the assessee has sought recall of the aforesaid order dated 27/07/2023. The present Miscellaneous Application is also supported by an Affidavit of the Director of the assessee. In the aforesaid Affidavit, it has been submitted that there is no business being carried out in the company at present and hence only one person sits at the office premises. It is further submitted that in the month of July 2023, there was a marriage in the family of the Director, and the office was closed, hence the notice could not be received. In view of the submissions made in the Affidavit supporting the present Miscellaneous Application, we are of the considered view that there was sufficient cause for non-appearance on behalf of the assessee when the appeal was called for hearing. Therefore, we deem it fit and appropriate to recall the aforesaid ex– parte order dated 27/07/2023, passed in assessee’s appeal being ITA no. 1232/Mum./2023, for a fresh hearing of the appeal on merits. The appeal is fixed for hearing on 22/05/2024, i.e., the date convenient to both parties. Since the date of the hearing is pronounced in the open Court, the service of notice to the parties is hereby dispensed with. 5. In the result, the present Miscellaneous Application filed by the assessee is allowed. Order pronounced in the open Court on 03/05/2024 Sd/- B.R. BASKARAN ACCOUNTANT MEMBER Sd/- SANDEEP SINGH KARHAIL JUDICIAL MEMBER MUMBAI, DATED: 03/05/2024 Vijay Pal Singh, (Sr. PS) Minutex Processors Pvt. Ltd. MA. no.508/Mum/2023 Page | 4 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 Assistant Registrar ITAT, Mumbai