Assessee granted fresh hearing by ITAT for Assessment Year 2010-11

The ITAT Mumbai allowed the assessee's Miscellaneous Application, recalling the previous order and directing a fresh hearing for Assessment Year 2010-11. The Tribunal accepted the explanation for non-appearance on 14/09/2017, acknowledging the genuine belief of receiving a new hearing notice. The decision emphasized the importance of providing a fair opportunity to be heard, ultimately granting the assessee a chance for a fresh hearing in the matter.

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Issues:
1. Application for recall of order passed by ITAT Mumbai for A.Y. 2010-11.
2. Non-appearance of the assessee at the Tribunal hearing on 14/09/2017.
3. Justification for non-attendance and request for a fresh hearing.

Issue 1: Application for recall of order passed by ITAT Mumbai for A.Y. 2010-11
The assessee filed a Miscellaneous Application u/s 254(2) of the Income Tax Act, 1961, seeking to recall the order passed by the ITAT, Mumbai "E" Bench in ITA No.6104Mum/2014 dated 14/09/2017 for Assessment Year 2010-11. The application was based on mistakes apparent from the original order, requesting a fresh hearing.

Issue 2: Non-appearance of the assessee at the Tribunal hearing on 14/09/2017
The Tribunal had passed an ex-parte order due to the non-appearance of the assessee at the hearing on 14/09/2017. The assessee explained that they missed the hearing due to a lack of knowledge about the proceedings, expecting a further notice of hearing. The consultants handling the tax matters advised the assessee to wait for a fresh notice, leading to a genuine belief that a new hearing date would be provided.

Issue 3: Justification for non-attendance and request for a fresh hearing
The assessee argued that there was a reasonable cause for not attending the hearing on 14/09/2017, as they were under a bona-fide belief that a new date would be communicated. The Tribunal, after considering the explanations and affidavit provided by the assessee, agreed that there was a valid reason for the non-appearance. Consequently, the Tribunal decided to recall the ex-parte order, allowing the assessee a fresh opportunity for a hearing in the matter.

In conclusion, the ITAT Mumbai, comprising Shri Mahavir Singh, Judicial Member, and Shri G. Manjunatha, Accountant Member, allowed the Miscellaneous Application filed by the assessee, recalling the previous order and directing a fresh hearing in the case, emphasizing the importance of providing a fair opportunity to be heard.

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