Pragati Textile Corporation, Jetpur V. The Assistant Commissioner of Income Tax, Central Circle-1, RAJKOT-GUJARAT

MA 12/RJT/2017

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 2389 (ITAT-RAJKOT)
• Duration Of Justice: 1 year(s) 11 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 11-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUHAS MISTRY
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [ CONDUCTED THROUGH E-COURT AT AHMEDABAD ] BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER MA NO.12/RJT/2017 (IN ITA NO.309/RJT/2015) [ASSESSMENT YEAR : 2011-12] PRAGATI TEXTILE CORPORATION STATION ROAD NAVAGADH, JETPUR VS. THE ACIT CENTRAL CIRCLE-1 RAJKOT [PAN NO.AAEFP 7726 Q] ( APPLICANT ) .. ( RESPONDENT ) APPELLANT BY : NONE RESPONDENT BY : SHRI SUHAS MISTRY, SR.DR DATE OF HEARING 18/10/2019 DATE OF PRONOUNCEMENT 21/ 11 /2019 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY TH E ASSESSEE ON 11/12/2017 (ARISING OUT OF ITA NO.309/RJT/2015 FOR AY 2011-12) SEEKING FOR RECALLING THE ORDER DATED 02/08/2017 PASSED BY THE ITAT RAJKOT BE NCH, RAJKOT. 2. THE APPEAL WAS DISMISSED BY THE TRIBUNAL FOR WAN T OF PROSECUTION VIDE ORDER DATED 02/08/2017. AT THE TIME OF HEARING, NONE APPE ARED ON BEHALF OF APPLICANT- ASSESSEE. HOWEVER, IN THE WRITTEN SUBMISSION IT WAS SUBMITTED THAT LAST DATE OF HEARING WAS FIXED FOR THE APPEAL ON 26/07/2017 AND THE ASSESSEE HAD APPLIED FOR ADJOURNMENT THROUGH INTERNET. HOWEVER, THE SAID ADJ OURNMENT APPLICATION WAS MAILED BELATEDLY ON THE DATE OF HEARING AS THE PERS ON WORKING ON THE INTERNET WAS NOT CONVERSANT WITH THE PROCEDURE. HENCE, THERE WAS THE DELAY AS A RESULT OF WHICH - 2 - MA NO.12/RJT/2017 (IN ITA NO.309/RJT/2015) PRAGATI TEXTILE CORPON. VS.ACIT ASST.YEAR 2011-12 THE APPLICATION FOR ADJOURNMENT DID NOT REACH THE H ONBLE BENCH WITHIN THE TIME ON THE DATE OF HEARING I.E. 26/07/2017. THE HONB LE ITAT BENCH HAS DISMISSED THE APPEAL OF THE APPELLANT AS PER ITS ORDER DATED 02/08/2017 FOR WANT OF PROSECUTION. IT WAS ALSO SUBMITTED THAT THE ASSESSE E WOULD SUFFER IRREPARABLE LOSS FOR MISCARRIAGE OF JUSTICE, IF THE ORDER DATED 02/0 8/2017 IS NOT RECALLED. 2.1. ON THE CONTRARY, LD. SR.DR SHRI SUHAS MISTRY V EHEMENTLY OPPOSED THE APPLICATION OF THE ASSESSEE AND SUBMITTED THAT THE NEGLIGENCE OF THE ASSESSEE CANNOT BE A REASONABLE CAUSE FOR RECALLING THE TRIBUNALS ORDER (SUPRA) . 3. WE HAVE HEARD THE LD. DR, PERUSED THE MATERIAL A VAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. WE FIND THAT THE APPEAL OF THE ASSESSEE WAS DISMISSED BY THE TRIBUNAL FOR WANT OF PROSECUTION. LOOKING TO THE TOTALITY OF THE FACTS AND CIRCUMSTANCES OF THE CASE AND CONSIDERING THE SUBMISSIONS MADE BY THE ASSESSEE, WE FEEL THAT IT WOULD SUB-SE RVE THE INTEREST OF JUSTICE, IF THE ASSESSEE IS GRANTED ANOTHER OPPORTUNITY OF HEARING TO REPRESENT HIS CASE. U NDER THESE FACTS, WE DEEM IT PROPER TO RECALL THE TRIBUN AL ORDER DATED 02/08/2017 PASSED IN ITA NO. 309/RJT/2015 FOR AY 2011-12 AND DIRECT T HE REGISTRY TO FIX THE SAME FOR HEARING ON MERITS IN DUE COURSE UNDER INTIMATIO N TO BOTH THE PARTIES. HENCE, THE MA FILED BY THE ASSESSEE IS ALLOWED. - 3 - MA NO.12/RJT/2017 (IN ITA NO.309/RJT/2015) PRAGATI TEXTILE CORPON. VS.ACIT ASST.YEAR 2011-12 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY ASSESSEE IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 21/ 11 /2019 SD/- SD/- (MS. MADHUMITA ROY) ( W ASEEM AHMED ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 21/ 11 /2019 .., . ../ T.C. NAIR, SR. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPLICANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A)-11, RAJKOT 5. '#$ , % , /DR,ITAT, RAJKOT 6. $23 45 / GUARD FILE. / BY ORDER, ' //TRUE COPY// / ( DY./ASSTT.REGISTRAR) !, / ITAT, RAJKOT 1. DATE OF DICTATION ..21.10.2019 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 22.10.2019/21.11.19 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S. 25.11.2019 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 25.11.2019 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER