SHRI MUKESH MEHRA, MUMBAI V. DY CIT - CC-6(1), MUMBAI

MA 94/MUM/2022

AI Insights

The case involves five miscellaneous applications filed by Shri Mukesh Mehra, seeking rectification of an ex-parte consolidated order that dismissed his appeals for the Assessment Years 2012-13 to 2017-18. The appeals were initially dismissed because the authorized representative failed to attend the hearing due to travel commitments. The appellant argued that the absence was unintentional and sought to recall the order based on Rule 24 of the Income-tax (Appellate Tribunal) Rules, 1963. The Departmental Representative opposed the recall, referencing the ex-parte order's stipulations. The Tribunal found sufficient cause for the non-appearance and recalled the ex-parte order, restoring the appeals for re-hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 113440 (ITAT-MUMBAI)
• Duration Of Justice: 11 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-04-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 26-01-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 27-04-2022
• Laws Referred To: Income-tax (Appellate Tribunal) Rules, 1963
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH, MUMBAI SHRI B.R. BASKARAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER MA No. 91/MUM/2022 (Arising out of ITA No. 411/Mum/2021) (Assessment Year: 2012-13) MA No. 92/MUM/2022 (Arising out of ITA No. 413/Mum/2021) (Assessment Year: 2014-15) MA No. 93/MUM/2022 (Arising out of ITA No. 414/Mum/2021) (Assessment Year: 2015-16) MA No. 94/MUM/2022 (Arising out of ITA No. 415/Mum/2021) (Assessment Year: 2016-17) & MA No. 95/MUM/2022 (Arising out of ITA No. 416/Mum/2021) (Assessment Year: 2017-18) Shri Mukesh Mehra, Room No. 203, Mahavir Building, 44/46, Popatwadi, Kalbadevi Road, Mumbai - 400002 [PAN: AAZPM2168E] Deputy Commissioner of Income Tax, Central Circle-6(1), Mumbai, Room No. 1905, 19 th Floor, Air India Building, Nariman Point, Mumbai - 400021 ............... Vs ................ Appellant Respondent Appearance For the Appellant/Assessee For the Respondent/Department : : Shri Rajiv Khandelwal Ms. Mahita Nair Date Conclusion of hearing Pronouncement of order : : 27.01.2023 27.04.2023 MA Nos. 91-95Mum/2022 Assessment Years : 2012-13 & 2014-15 – 2017-18 2 O R D E R Per Rahul Chaudhary, Judicial Member: 1. These are five miscellaneous applications filed by the Appellant seeking rectification of the ex-parte consolidated order, dated 04/02/2022, passed by the Tribunal disposing off five separate appeals pertaining to Assessment Years 2012-13, 2014-15, 2015-16, 2016-17 and 2017-18. 2. The Ld. Authorised Representative appearing before us submitted that the appeals preferred by the Applicant/Assessee were listed for hearing on 02/02/2022. Since the Ld. Authorised Representative was not able to attend the hearing, the Tribunal proceeded ex-parte and dismissed the five appeals vide consolidated order dated 04/02/2022. He submitted that on the date fixed the Authorised Representative who was briefed in the matter was travelling and therefore, could not attend the hearing. An application seeking adjournment was filed. Relying upon Rule 24 of the Income-tax (Appellate Tribunal) Rules, 1963 [hereinafter referred to as ‘the Rules’], he submitted that the ex-parte order, dated 04/02/2022 be recalled. 3. Per contra, Ld. Departmental Representative opposed the request for recall of the order and placed reliance on paragraph 2 of the ex-parte order dated 04/02/2022. 4. We have heard the rival submissions and perused the material on record. On perusal of order sheets we find that Applicant did not enter appearance on hearing fixed for 17/11/2021 and therefore, notice was issued to the Applicant/Assessee. On the next date (i.e. 29/12/2021) the Bench did not function and therefore, hearing was MA Nos. 91-95Mum/2022 Assessment Years : 2012-13 & 2014-15 – 2017-18 3 adjourned to 02/02/2022. Vide letter dated 28/01/2022 the Applicant/Assessee sought adjournment for the hearing fixed for 02/02/2022 on the ground that the Ld. Authorised Representative brief for the matter was travelling on that day and was therefore, not able to attend the hearing. A perusal of order sheet shows that the Applicant/Assessee had not been seeking adjournment regularly. Therefore, in the aforesaid facts and circumstances, we find that there was sufficient cause for non-appearance of the Ld. Authorised Representative for the Applicant/Assessee on the date fixed for hearing (i.e. 02/02/2022). Accordingly, in view of Section 254(1) of the Act read with Rule 24 of the Rules we recall the common order dated 04/02/2022 dismissing the five appeals preferred by the Applicant/Assessee, and restore all the appeals preferred by the Applicant/Assessee to their original number. The registry is directed to list the appeals for hearing before regular bench in due course after notice to the parties. 5. In view of the above, the five Miscellaneous Applications (MA No. 91- 95/Mum/2022) are allowed. Order pronounced on 27.04.2023. Sd/- Sd/- (B.R. Baskaran) Accountant Member (Rahul Chaudhary) Judicial Member मुंबई Mumbai; िदनांक Dated : 27.04.2023 Alindra, PS MA Nos. 91-95Mum/2022 Assessment Years : 2012-13 & 2014-15 – 2017-18 4 आदेश की ितिलिप अ ेिषत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. थ / The Respondent. 3. आयकर आयु / The CIT 4. धान आयकर आयु / Pr.CIT 5. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, मुंबई / DR, ITAT, Mumbai 6. गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, स ािपत ित //True Copy// उप/सहायक पंजीकार /(Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, मुंबई / ITAT, Mumbai Sr. No. Details Date Initials Designation 1 Draft dictated on/Draft dictation sheets are attached/Dictated directly on PC Sr.PS/PS 2 Draft Placed before author Sr.PS/PS 3 Draft proposed & placed before the Second Member JM/AM 4 Draft discussed/approved by Second Member JM/AM 5 Approved Draft comes to the Sr.PS/PS Sr.PS/PS 6 Order pronouncement on Sr.PS/PS 7 File sent to the Bench Clerk Sr.PS/PS 8 Date on which the file goes to the Head clerk 9 Date on which file goes to the AR 10 Date of Dispatch of order