SAGUNA MERCANTILE PRIVATE LIMITED,MUMBAI V. INCOME TAX OFFICER, WARD-11(1)(3), MUMBAI

MA 261/MUM/2024

AI Insights

The case involves Saguna Mercantile Pvt. Ltd., the appellant, who filed a Miscellaneous Application seeking the recall of an ex-parte order passed by the Income Tax Appellate Tribunal. The ex-parte order was a result of the appellant's failure to attend a scheduled hearing due to non-service of the notice, attributed to a change in the company's communication address. The Tribunal, upon considering the circumstances and the explanation provided by the appellant's representative, decided to recall the ex-parte order and restore the appeal to its original number for a new hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 24831 (ITAT-MUMBAI)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-01-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Laws Referred To: Income Tax Appellate Tribunal Rules 1963
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ASSESSEE

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL \"SMC\" BENCH, MUMBAI SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER MA No. 261/MUM/2024 (Arising out of ITA No. 2379/Mum/2023) (Assessment Year: 2014-2015) Saguna Mercantile Pvt. Ltd. 301, Corporate Arena Off, 3rd Floor, Aarey Piramal X Road, Mumbai - 400062 [PAN:AANCS9341Q] …………. Appellant Vs Income Tax Officer, Ward-11(1)(3) Room No.201, 2nd Floor, Aayakar Bhawan, Maharishi Karve Road, Mumbai - 400020 ……………. Respondent Appearance For the Appellant/ Assessee For the Respondent/Department : : Shri Satyaprakash Singh Shri Hemanshu Joshi Date Conclusion of hearing Pronouncement of order : : 03.01.2025 10.01.2025 O R D E R Per Rahul Chaudhary, Judicial Member: 1. The present Miscellaneous Application has been preferred by the Assessee for recall of ex-parte order, dated 29/11/2023, passed by the Tribunal in ITA No. 2379/Mum/2023, pertaining to the Assessment Year 2014-2015. 2. We have heard both the sides and perused the material on record. 3. The Ld. Authorised Representative for the Assessee has explained that the hearing fixed for 22/11/2023 could not be attended to by the Assessee and/or the authorised representative on account of MA No. 261/Mum/2024 (Arising out of ITA No.2379/Mum/2023) Assessment Year 2014-2015 2 non-service of notice of hearing. It was submitted that the Assessee had changed communication address from “301 Corporate Arena Off, Aarey Piramal X Road, 3rd Floor, Behind Mahindra Gardens, Goregaon West, Mumbai, Maharashtra, India – 400062” to “Office No.01, Ground Floor, Dreamax Vega, Upadhyay Compound Pump House, Near Maruti Mandir, Jijamata Road, Andheri (E), Mumbai – 400093”. In our view, there was sufficient cause for non-appearance on behalf of the Assessee on the hearing fixed on 22/11/2023. Accordingly, we recall the order, dated 29/11/2023, by invoking provisions contained in Rule 24 of the Income Tax Appellate Tribunal Rules 1963. 4. In view of the above, the appeal is restored to its original number and the Registry is directed to list the appeal for hearing before regular Bench on 19/02/2025, a date already communicated to both the sides during hearing. The Assessee is directed to take necessary steps to bring on record the present/correct communication address within a period of 30 days from the date of the present order. The Assessee is also directed to file paper-book on or before the date fixed for hearing with advance copy to the other side as per applicable rules. 5. In result, the Miscellaneous Application preferred by the Assessee is allowed. Order pronounced on 10.01.2025. Sd/- Sd/- (Narendra Kumar Billaiya) Accountant Member (Rahul Chaudhary) Judicial Member मुंबई Mumbai; िदनांक Dated :10.01.2025 Milan, LDC MA No. 261/Mum/2024 (Arising out of ITA No.2379/Mum/2023) Assessment Year 2014-2015 3 आदेश की Ůितिलिप अŤेिषत/Copy of the Order forwarded to : 1. अपीलाथŎ / The Appellant 2. ŮȑथŎ / The Respondent. 3. आयकर आयुƅ/ The CIT 4. Ůधान आयकर आयुƅ / Pr.CIT 5. िवभागीय Ůितिनिध, आयकर अपीलीय अिधकरण, मुंबई / DR, ITAT, Mumbai 6. गाडŊ फाईल / Guard file. आदेशानुसार/ BY ORDER, सȑािपत Ůित //True Copy// उप/सहायक पंजीकार /(Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, मुंबई / ITAT, Mumbai "