NEEL VENTURES PRIVATE LIMITED, MUMBAI V. ITO, 15(2)(3), MUMBAI

MA 541/MUM/2023

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 5253 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-11-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 02-11-2023
• Assessment Year: 2009-2010
• Appeal Filed On: 10-09-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: FILLING THIS MISCELLANEOUS APPLICATION SOUGHT RECALL OF
• Keywords: Opportunity of being heard

Judgement Text

1 MA no. 541/Mum/2023 Neel Ventures Pvt. Ltd. Vs ITO IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI PRASHANT MAHARSHI (ACCOUNTANT MEMBER) AND SHRI.NARENDRA KUMAR CHOUDHRY (JUDICIAL MEMBER) M.A.No.541/Mum/2023 (Arising out of I.T.A. No.1168/Mum/2023 (Assessment year: 2009-10) Neel Ventures Pvt. Ltd. B-47/187, Kalina Sunder Nagar CHS, Santacruz(E), Mumbai-400 098 PAN : AACCN7025R Vs ITO, 15(2)(3), Mumbai 432, Aayakar Bhavan, M.K. Road Mumbai-400 020 APPLICANT RESPONDENT Present for the Assessee : Shri Ashok Bansal, Ld. CA Present for the Department : Shri Anil Sant, Ld. Sr.AR Date of hearing : 03/11/2023 Date of pronouncement : 20/11/2023 O R D E R Per N.K. Choudhry (JM): The Assessee by filling this miscellaneous application sought recall of the order dated 27/07/2023 passed in ITA No. 1168/Mum/2023 by the Tribunal, on the grounds that on the day of hearing on 03/11/2023 the Authorized representative of the Assessee was out of station. Though the Ld. AR had instructed his office to seek adjournment in the matter, however no application for adjournment was filed and the Assessee also did not appear 2 MA no. 541/Mum/2023 Neel Ventures Pvt. Ltd. Vs ITO before the Tribunal, which resulted into passing the order ex-parte. And therefore the Assessee accept its fault and prayed for the grant of another opportunity of being heard. 2. Heard the parties and perused the material available on record, we observe that it is not in controversy that on the date of hearing on 03/11/2023, the Assessee neither appeared nor filed any adjournment application and therefore in the constrained circumstances, the order 27/07/2023 was passed and therefore the Assessee is not entitled for the relief as prayed for, however considering the peculiar facts and circumstances , as the Assessee honestly conceded its fault and the order passed by the Tribunal is an ex-parte and substantial justice would be met by giving opportunity to the Assessee to prosecute its case, hence for the just decision of the case and for the ends of justice, we are inclined to recall the order dated 27/07/2023 passed in ITA. No. 1168/Mum/2023, however subject to deposit of Rs. 11,000/- in Prime Minister's National Relief Fund (PMNRF) within 15 days of the receipt of this order. Accordingly, the instant MA is allowed and order dated 27/07/2023 is recalled and the captioned appeal is restored to its original number and directed to be fixed on 12 th December 2023. As the parties were informed in open court qua date of hearing on 12 th December 2023, hence no need to send any notice of such date. 3. In the result, the miscellaneous application is allowed. Order pronounced in the open court on 20/11/2023. Sd/- sd/- (PRASHANT MAHARSHI) (NARENDRA KUMAR CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai, Pavanan 3 MA no. 541/Mum/2023 Neel Ventures Pvt. Ltd. Vs ITO प्रतितिति अग्रेतिि/Copy of the Order forwarded to : 1. अिीिार्थी/The Appellant , 2. प्रतिवादी/ The Respondent. 3. आयकर आयुक्त CIT 4. तवभागीय प्रतितिति, आय.अिी.अति., मुबंई/DR, ITAT, Mumbai 6. गार्ड फाइि/Guard file. BY ORDER, //True Copy// Asstt. Registrar / Senior Private Secretary ITAT, Mumbai