2023 (8) TMI 1412 - AT - Income Tax

Appeal filed by the assessee not maintainable as the memorandum of appeal did not contain any of the grounds - 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 - HELD THAT - As now find that as the assessee has furnished the grounds of appeal and also the address to which the notice can be sent, we recall order of the co-ordinate Bench 2022 (7) TMI 1499 - ITAT MUMBAI - The assessee is directed now to appear before the Tribunal on 25th 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 25th September, 2023.Miscellaneous Applications of the assessee are allowed.

Summary

Issues involved:
The issues involved in the judgment are regarding the maintainability of the appeal filed by the assessee due to the absence of grounds in the memorandum of appeal, the failure to appear on behalf of the assessee during the appeal, and the subsequent filing of Miscellaneous Applications (MAs) by the Director of the company to address the issues of non-receipt of notices and change of address.

Issue 1: Maintainability of the appeal
The Appellate Tribunal, in its initial order, held that the appeal filed by the assessee was not maintainable as the memorandum of appeal did not contain any grounds. The Tribunal granted the assessee liberty to recall the order if the grounds of appeal were provided along with the proper address. The appeal was dismissed as no one appeared on behalf of the assessee.

Issue 2: Non-receipt of notices and change of address
The Director of the company, in the filed MAs, explained that notices were not received as the property at the address mentioned in the notices was taken over by the bank due to financial difficulties. The Director, residing in Malaysia, verified the MAs, and a new address belonging to the authorized representative was provided. The MAs also included the submission of grounds of appeal by the assessee.

Resolution:
After considering the contentions, the Tribunal found that the assessee had now furnished the grounds of appeal and a new address for sending notices. Consequently, the order of the coordinate Bench was recalled. The assessee was directed to appear before the Tribunal on a specified date and represent the case. The registry was instructed to issue notices to the assessee at the new address. The orders of the Tribunal for both years were recalled and set for hearing on a future date.

Conclusion:
The Miscellaneous Applications of the assessee were allowed, and the order was pronounced in the open court.