NIRNAY COMMODITIES AND DERIVATIVES PVT LTD,MUMBAI V. INCOME TAX OFFICER 13(1)(1) MUMBAI, MUMBAI

MA 32/MUM/2025

AI Insights

Nirnay Commodities and Derivatives Pvt Ltd filed four Miscellaneous Applications concerning ITA No. 2962, 3010, 3011 & 3013/Mum/2024 for the assessment years 2011-12, 2012-13, and 2013-14. The applications were filed on the grounds that the common order disposing of the aforementioned ITAs was passed ex-parte. The assessee argued that they did not receive any communication regarding the hearing date, and the company's name had been struck off from the RoC, preventing the erstwhile director from attending the hearing. The Departmental Representative opposed the application, but the Tribunal found merit in the assessee's arguments and restored the appeals for a decision on their merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 790905 (ITAT-MUMBAI)
• Duration Of Justice: 10 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-12-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 02-02-2025
• Laws Referred To: Income Tax (Appellate Tribunal) Rules 1963
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LEYAQAT ALI AAFAQUI
• Assessee Lawyers: APURVA MEHTA

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI OM PRAKASH KANT(ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) M.A. No.32/Mum/2025 (Arising out of I.T.A No.3011/Mum/2024 (Assessment Year : 2013-14) & M.A. No.33/Mum/2025 (Arising out of I.T.A No.3010/Mum/2024 (Assessment Year : 2012-13) & M.A. No.34/Mum/2025 (Arising out of I.T.A No.2962/Mum/2024 (Assessment Year : 2011-12) & M.A. No.35/Mum/2025 (Arising out of I.T.A No.3013/Mum/2024 (Assessment Year : 2012-13) Nirnay Commodities and Derivatives Pvt Ltd. 26B, Dattani Apartment, 2nd Floor, Chitabhai Patel Road, Kandiwali East, Mumbai- 400101 PAN : AAGCM2014D vs Income Tax Officer 13(1)(1), Mumbai Room No. 215, Aayakar Bhawan, Mumbai- 400020 APPLICANT RESPONDENT Assessee by : Shri Apurva Mehta – CA Shri Rajesh Mehta – CA Respondent by : Shri Leyaqat Ali Aafaqui – Sr.AR Date of hearing : 07/11/2025 Date of pronouncement : 05/12/2025 Printed from counselvise.com 2 M.A. No.32 to 35/Mum/2025 Nirnay Commodities and Derivatives Pvt Ltd. O R D E R PER : RAJ KUMAR CHAUHAN (JM): 1. All the Four (4) Misc. Applications have been filed by the assessee in respect of ITA No. 2962, 3010, 3011 & 3013/Mum/2024 for the AY 2011-12, 2012- 13 and 2013-14 respectively on the ground that the impugned common order disposing the above ITAs vide order dated 23.08.2024 has been passed ex-parte. 2. We have heard Ld. AR and Ld. DR and examined the impugned order. At the outset, Ld. AR on behalf of the assessee submitted that the assessee has not received any communication regarding notice of hearing date on which the appeal of the revenue was fixed for hearing and further the case of revenue was allowed by passing the impugned order ex-parte. Ld. AR further submitted that there was sufficient cause for non-appearance on that date because the name of the assessee company was struck off from RoC and now the erstwhile director of the assessee company pursuing from Indore City, could not attend the hearing in absence of sufficient notice. Ld. AR further submitted that in the interest of justice, the matter may kindly be restored in view of rule 25 of the Income Tax (Appellate Tribunal) Rules 1963 which provides as under “Hearing of appeal ex parte for default by the respondent. 25. Where, on the day fixed for hearing or any other day to which the hearing may be adjourned, the appellant appears and the respondent does not appear in person or through an authorized representative when the appeal is called on for hearing, the Tribunal may dispose of the appeal on merits after hearing the appellant:] [Provided that where an appeal has been disposed of as provided above and the respondent appears afterwards and satisfies the Tribunal that there was sufficient cause for his non- appearance when the appeal was called on for hearing, the Tribunal shall make an order setting aside the ex parte order and restore the appeal].” Printed from counselvise.com 3 M.A. No.32 to 35/Mum/2025 Nirnay Commodities and Derivatives Pvt Ltd. 3. On the other hand, Ld. DR opposed the submission of the assessee and submitted that there is no sufficient cause for recalling the impugned order. 4. We have considered the rival submissions and examined the impugned order. We have noticed that the assessee has sufficient cause for non-appearance on the date of hearing and as per rule 25 of the Income Tax (Appellate Tribunal) Rules 1963 (supra), it is mandatory that the impugned ex-parteorder should be recalled and appeal be restored when the assessee has sufficient cause for non- appearance. Therefore, we are of the considered opinion that the impugned order in the given facts and circumstances needs to be recalled and the appeals are required to be restored for hearing on merit. Therefore, exercising the Tribunal’s power of section 254(2) of the Act, the impugned common order dated 23.08.2024 is recalled and appeals are restored for hearing on merit. The Registry is directed to fix the matter before the regular bench for hearing in due course. 5. In the result, all the Misc. Applications filed by the assessee are allowed in above terms. Order pronounced in the open court on 5th day of December, 2025. Sd/- Sd/- (OM PRAKASH KANT) (RAJ KUMAR CHAUHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai,दिन ांक/Dated: 05/12/2025 Dhananjay Kumar, Sr. PS Copy of the Order forwarded to: 1. अपील र्थी/The Appellant , 2. प्रदिव िी/ The Respondent. Printed from counselvise.com 4 M.A. No.32 to 35/Mum/2025 Nirnay Commodities and Derivatives Pvt Ltd. 3. आयकरआयुक्त CIT 4. दवभ गीयप्रदिदनदि, आय.अपी.अदि., मुबांई/DR, ITAT, Mumbai 5. ग र्डफ इल/Guard file. BY ORDER, //True Copy// (Asstt. Registrar), ITAT, Mumbai Printed from counselvise.com "