M/S.WINSEL AQUAS PRIVATE LIMITED, MUMBAI V. INCOME TAX OFFICER 11(3)(4), MUMBAI

MA 88/MUM/2023

AI Insights

The case involves Winsel Aquas Private Limited, which filed Miscellaneous Applications (MA Nos. 87 & 88/Mum/2023) seeking the recall of an earlier Tribunal order that dismissed their appeals for Assessment Years 2010-11 and 2011-12. The dismissal was due to the absence of grounds in the appeal memorandum and non-appearance of the assessee. The company faced financial difficulties, leading to the bank taking over their property under the SARFASI Act, which resulted in the non-receipt of notices. The Tribunal considered the new grounds of appeal and the updated address provided by the assessee's representative, leading to the decision to recall the earlier order and schedule a new hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 299485 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 22-06-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 22-01-2023
• Laws Referred To: SARFASI Act
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM MA No. 87/Mum/2023 (Arising out of ITA No.1162/Mum/2019 for A.Y. 2010-11) MA No. 88/Mum/2023 (Arising out of ITA No.1163/Mum/2019 for A.Y. 2011-12) W insel Aquas Pr i va te Lim ited C/o CA RAke sh Ka poor, Unit No.84, 3 rd Flo or, Chincho li Bunder, Malad W est, Mum bai-400 064 Vs. The Income Tax Officer Ward-11(3)(4) Aaykar Bhavan Mumbai-400 020 (Applicant) (Respondent) PAN No. AAAC21266B Assessee by : Shri Rakesh Kapor, AR Revenue by : Shri Aditya M. Rai, DR Date of hearing: 23.06.2023 Date of pronouncement : 21.08.2023 O R D E R PER PRASHANT MAHARISHI, AM: 01. MA Nos. 87 & 88 filed by the assessee in ITA Nos.1162 and 1163/Mum/2019, pronounced on 4 th July, 2022 for A.Ys. 2010-11 and 2011-12 holding that the appeal filed by the assessee is not maintainable as the memorandum of appeal did not contain any of the grounds. The order of the Tribunal granted liberty to the assessee that if the grounds of appeal are available along with its proper address and if an appropriate application for recall of that order is made it would be considered. The appeal of the Page | 2 MA Nos. 87 & 88/Mum/2023 M/s Winsel Aquas Private Limited; A.Y. 11-12 assessee was also dismissed as none appeared on behalf of the assessee. 02. The MA now preferred by the Director of the company, says that the notice have been addressed to the assessee at A-52, 1 st Floor, Raj Industrial Complex, Military Road, Marol Maroshi, Andheri (East), Mumbai-400059. Due to the financial difficulty and non-payment of dues of the bank, the above address property has been taken over by the bank under SARFASI Act, and therefore, notice could not be received by the company. The Directors of the company have also resigned except the Director who has verified these Miscellaneous Applications. The applicant director is not residing in India but in Malaysia. In this circumstance, notices could not be attended to. The miscellaneous applications states that now new address of the company is given which belongs to the authorized representative address. Assessee has also now submitted the grounds of appeal. In view of this, the order of the co- ordinate Bench may be recalled. 03. The learned Authorized Representative Mr. Rakesh Kapor, also acknowledges that he would be appearing and representing the assessee on the given date. He also reiterated the submissions in miscellaneous application. 04. The learned Departmental Representative objected to the miscellaneous applications. 05. We have carefully considered the rival contentions and now find that as the assessee has furnished the grounds of Page | 3 MA Nos. 87 & 88/Mum/2023 M/s Winsel Aquas Private Limited; A.Y. 11-12 appeal and also the address to which the notice can be sent, we recall order of the co-ordinate Bench dated 4 th July, 2022. The assessee is directed now to appear before the Tribunal on 25 th September, 2023 and represent the case. The registry is also directed to issue notice to the assessee at the new address submitted. The order of the Tribunal for both the years, are recalled and fix for hearing on 25 th September, 2023. 06. In the result, the Miscellaneous Applications of the assessee are allowed. Order pronounced in the open court on 21.08.2023. Sd/- Sd/- (PAVAN KUMAR GADALE) (PRASHANT MAHARISHI) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Mumbai, Dated:21.08.2023 Sudip Sarkar, Sr.PS Copy of the Order forwarded to: 1. The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Mumbai