Punit Proteins Pvt. Ltd., Baroda V. The ACIT, Circle-4, Baroda

MA 122/AHD/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 7009 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 01-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH (BEFORE SHRI P. K. KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER) M.A. NO: 122/AHD/2018 (IN ITA NO. 3045/AHD/2014) (ASSESSMENT YEAR: 2011-12) PUNIT PROTEINS PVT. LTD. SANGMA ROAD, PADRA, VADODARA-391440 V/S ASSTT. COMMISSIONER OF INCOME TAX CIRCLE-4, VADODARA (APPELLANT) (RESPONDENT) PAN: AABCP8996Q APPELLANT BY : SHRI JIMI PATEL, AR RESPONDENT BY : SHRI UMA SHANKAR PRASAD, SR. D.R. ( )/ ORDER DATE OF HEARING : 20 -07-201 8 DATE OF PRONOUNCEMENT : 06 -08-2018 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. BY VIRTUE OF THIS MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE U/S 254(2) OF THE ACT, THE ASSESSEE INTENDS TO RECALL THE IMPUGNE D EX PARTE ORDER DT. 24-11- 2017 PASSED BY THIS TRIBUNAL. M.A. NO 122/ AHD/2018 . A.Y. 2011-12 2 2. THE LD. AR BEFORE US SUBMITTED AS UNDER: 1. THE APPEAL OF THE APPLICANT IN I.T.A. NO.3045/AHD/201 4 FOR ASST. YEAR 2011-12 WAS FIXED FOR THE HEARING BEFORE 'A' BENCH OF THE INCOME TAX A PPELLATE TRIBUNAL AT AHMEDABAD ON 23.11.2017,AS MENTIONED IN PARA 2 OF THE ORDER DATED 24.11.2017 THAT AT THE TIME OF HEARING I.E. ON 23.11.2017, NONE APPEARED ON BEHALF OF THE APPLI CANT, NOTICE OF HEARING WAS SENT THROUGH RPAD POST BUT THE SAME WAS RETURNED BY THE POSTAL AU THORITIES AS UNSERVED AND THE APPLICANT HAS NOT INFORMED ABOUT THE CHANGE OF ADDRESS AND FOR SU CH REASONS, THE HON'BLE BENCH WAS CONSTRAINED TO DISMISS THE APPLICANT'S APPEAL FOR WANT OF PROSECUT ION BY FOLLOWING THE DECISIONS OF HON'BLE SUPREME COURT IN THE CASE OF CIT VS. B.N. BHATTACHARGEE AND ANR -118 ITR 461 (SC), HON'BLE M.P. HIGH COURT IN THE CASE OF ESTATE OF LATE TUKAJIRAO HO LKAR VS. CWT- 223 ITR 480 (MP) AND HON'BLE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF M ULTIPLAN INDIA LTD. 38 ITD 320. 2. APPLICANT BEFORE YOUR HONOUR HUMBLY SUBMITS THAT IT HAS NOT CHANGED ITS ADDRESS. MOREOVER, THE APPLICANT RECEIVED THE ORDER OF THE TRIBUNAL ON THE SAME ADDRESS, WHEREAS THE HON'BLE TRIBUNAL IN ITS ORDER MENTIONS THAT THE NOTICE SENT THROUGH RPAD WAS UNSERVED BY THE POSTAL AUTHORITIES AS MENTIONED ABOVE IN PARA 1. 3. IN THE ABOVE CIRCUMSTANCES, THE APPLICANT SUBMITS T HAT THERE MIGHT BE A MISTAKE ON THE PART OF POSTAL AUTHORITY IN NOT DELIVERING THE NOTICE OF HEARING ON THE ADDRESS WHERE THE APPLICANT RECEIVED THE ORDER OF THIS HON'BLE COURT ON 22.01.2018. IT IS ALSO SUBM ITTED THAT THERE WAS NO MALA FIDE INTENTION ON THE PART OF APPLICANT IN NOT APPEARING BEFORE YOUR HONOUR. THEREFORE, THE APPLICANT HUMBLY REQUESTS OF THE HON'BLE BENCH TO BE KIND ENOUGH TO RESTORE TH E APPEAL FILED BY THE APPLICANT, WHICH THE APPLICANT IS SINCERELY WANTING TO CONDUCT. 4. THE BONA FIDE OF THE APPLICANT NOT BEING IN DOUBT, THIS MATTER MAY KINDLY BE RESTORED AND A FRESH DATE OF HEARING MAY KINDLY BE FIXED, FOR WHICH ACT OF KINDNESS, THE APPLICANT WILL BE EVER GRATEFUL. 3. ON THE OTHER HAND THE LD. DR RAISED NO OBJECT ION IF THE MATTER IS RECALLED FOR FRESH ADJUDICATION AS PER THE PROVISION OF LAW. 4. HEARD RIVAL SUBMISSIONS AND PERUSED THE RECOR D. ON PERUSAL OF THE ORDER DT. 24-11-2017, WE FIND THAT IN SPITE OF SERVICE OF NOTICES BY THE REGISTRY NEITHER ANY ONE APPEARED NOR THERE WAS ANY ADJOURNMENT APPL ICATION FILED ON BEHALF OF ASSESSEE FOR THE HEARING ON 24-11-2017. THUS, FOLLO WING THE VARIOUS DECISIONS M.A. NO 122/ AHD/2018 . A.Y. 2011-12 3 IN THE CASES OF MULTIPLAN INDIA (P) LTD REPORTED IN 38 ITD 320 (DEL), HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT REPORTED IN 223 ITR 480(MP) THE TRIBUNAL DISMIS SED THE APPEAL OF ASSESSEE BY PASSING EX PARTE ORDER FOR NON PROSECUT ION. WE FIND THAT THERE WAS SUFFICIENT REASON FOR THE ASSESSEE IN NOT APPEARING BEFORE THE TRIBUNAL ON THE SAID DATE OF HEARING [24-11- 2017]. THEREFORE, IN V IEW OF SUBMISSION OF ASSESSEE WE RECALL THE ORDER DATED 24-11-2017 BY ALLOWING TH IS MISC. APPLICATION FILED BY THE ASSESSEE. 5. NEXT DATE OF HEARING IN THIS MATTER IS 05/ 10/2018 AND SAME HAS BEEN COMMUNICATED TO BOTH THE PARTIES AND NO SEPARATE NO TICE WILL BE SENT TO ANY OF THE PARTIES. 6. IN THE RESULT, THE MISC. APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 06- 08- 2018 SD/- SD/- (P. K. KEDIA) (MAHAVIR PRASAD) ACCOUNTANT MEMBER TRUE COPY JUDICIAL MEMBER AHMEDABAD: DATED 06/08/2018 RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHME DABAD