M/s. Khyati Chemicals Pvt. Ltd., Ahmedabad V. The ACIT(OSD)-I, Circle-4, Ahmedabad

MA 140/AHD/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6836 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2004-2005
• Appeal Filed On: 16-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LALIT P JAIN
• Assessee Lawyers: DIPAK JAIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH (BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER) M.A. NOS: 140 & 141/AHD/2018 (IN ITA NOS. 884/AHD/14 & 779/AHD/2015) (ASSESSMENT YEARS: 2004-05 & 2011-12) M/S. KHYATI CHEMICALS PVT. LTD.A/7, 4 TH FLOOR, SAFAL PROFITIRE, OPP. AUDA GARDEN, PRAHLADNAGAR, CORPORATE ROAD, SATELLITE- AHMEDABAD-15 V/S ACIT (OSD)-I CIRCLE-4, ,AHMEDABAD (APPELLANT) (RESPONDENT) PAN: AAACK 6277E APPELLANT BY : SHRI DIPAK JAIN, A.R. RESPONDENT BY : SHRI LALIT P. JAIN , SR. D.R . ( )/ ORDER DATE OF HEARING : 21 -12-201 8 DATE OF PRONOUNCEMENT : 01 -01-2019 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. 09-03- 2017 PASSED BY THIS TRIBUNAL. M.A. NO 140 & 141/AHD/2018 . A.Y. 2004-05 & 2011-12 2 2. THE LD. AR BEFORE US SUBMITTED AS UNDER: 1.0 THE APPLICATION HAS BEEN PREFERRED BY KHYATI CH EMICALS PVT LTD (HEREINAFTER REFERRED TO AS THE APPELLANT) IN THE M ATTER OF ORDER DATED 9TH MARCH, 2018 FRAMED BY THE HON'BLE INCOME TAX APPELLATE TRI BUNAL IN ITA NO. 884/AHD/2014 FOR THE ASSESSMENT YEAR 2004-05. THE O RDER WAS RECEIVED BY THE APPELLANT ON 26TH APRIL, 2018. 2.0 THE APPELLANT MOST RESPECTFULLY SUBMITS AND MAK ES A PRAYER THAT THE ORDER FRAMED BY THE HON'BLE INCOME TAX APPELLATE TRIBUNAL BE RECALLED AND THE MATTER BE RESTORED FOR FRESH HEARING AND THEREAFTER THE AP PEAL BE DISPOSED OFF ON THE MERITS. 2.1 THE APPELLANT HAS RECEIVED ON 26TH APRIL, 2018 THE ORDER DATED 9TH MARCH, 2018 FRAMED BY THE HON'BLE INCOME TAX APPELLATE TRI BUNAL IN THE ABOVE STATED APPEAL FOR THE ASSESSMENT YEAR REFERRED TO ABOVE. T HE APPEAL FILED BY THE APPELLANT HAS BEEN DISMISSED BY THE HON'BLE INCOME TAX APPELLATE TRIBUNAL PRESUMING THAT THE APPELLANT WAS NOT SERIOUS IN PUR SING THE APPEAL. 2.2 THE APPELLANT SUBMITS THAT DURING THE LAST WEEK OF FEBRUARY, 2018 AND FIRST WEEK OF MARCH, 2018, SHRI DEEPAK SONI, CHARTERED AC COUNTANT, AHMEDABAD WHO IS AUTHORIZED REPRESENTATIVE OF THE APPELLANT HAD F ALLEN SICK ON ACCOUNT SEVERE FEVER, COLD AND ANTI VIRAL PROBLEMS. ON ACCOUNT OF SERIOUS SICKNESS THE AUTHORIZED REPRESENTATIVE COULD NOT ATTEND ON THE DATE OF HEAR ING. THE HEARING FIXED ON 8TH MARCH, 2018 COULD NOT BE ATTENDED. A PRAYER WAS MAD E UNDER THE CIRCUMSTANCES TO ADJOURN THE HEARING. 2.3 THE APPELLANT SUBMITS THAT THERE EXISTED A SUFF ICIENT CAUSE FOR THE NON- APPEARANCE AND THEREFORE IT IS MOST RESPECTFULLY SU BMITTED THAT THEREFORE THE ORDER FRAMED ON 9TH CH, 2018 BE KINDLY RECALLED. TH E APPELLANT MOST RESPECTFULLY SUBMITS THAT ITS FACT ARE FALLING WITH PURVIEW OF R ULE 24 OF THE INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963 AND THEREFORE THE ORDER DATED 9TH MARCH, 2018 BE SET ASIDE AND THE APPEAL BE RESTORED. 2.4 THE APPELLANT MOST RESPECTFULLY SUBMITS THAT IT HAD ALWAYS WANTED TO PROSECUTE THE APPEAL SERIOUSLY AND THEREFORE EACH A ND EVERY GROUND WAS M.A. NO 140 & 141/AHD/2018 . A.Y. 2004-05 & 2011-12 3 PRECISELY TAKEN. IT IS SUBMITTED THAT DECISION RELI ED UPON BY THE HON'BLE INCOME TAX APPELLATE TRIBUNAL IN CASE OF MULTIPLAN INDIA ( P) LTD REPORTED AT 38 ITD 320 IS NOT APPLICABLE UNDER THE FACTS AND CIRCUMSTANCES IN THE CASE OF THE APPELLANT. 3.0 THE APPELLANT MOST RESPECTFULLY SUBMITS THAT TH E ORDER FRAMED BY THE HON'BLE INCOME TAX APPELLATE TRIBUNAL WHEREUNDER THE APPEAL HAS BEEN DISMISSED FOR WANT OF PROSECUTION BE RECALLED AND THE MATTER BE H EARD ON THE MERITS. 3.1 IT IS NEEDLESS TO ADD THAT FOR THIS ACT OF KIND NESS THE APPELLANT SHALL ALWAYS REMAIN GRATEFUL TO THE HON'BLE INCOME TAX APPELLATE TRIBUNAL. 3. ON THE OTHER HAND THE LD. DR RAISED NO OBJECTI ON 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. 09-03-2018, 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 09-03-2018. THUS, FOLLO WING THE VARIOUS DECISIONS 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 [09-03- 2018]. THEREFORE, IN V IEW OF SUBMISSION OF ASSESSEE WE RECALL THE ORDER DATED 09-03-2018 BY ALLOWING TH IS MISC. APPLICATION FILED BY THE ASSESSEE. 5. NEXT DATE OF HEARING IN THIS MATTER IS 08/ 04/2019 AND SAME HAS BEEN COMMUNICATED TO BOTH THE PARTIES AND NO SEPARATE NO TICE WILL BE SENT TO ANY OF THE PARTIES. M.A. NO 140 & 141/AHD/2018 . A.Y. 2004-05 & 2011-12 4 6. IN THE RESULT, BOTH THE MISC. APPLICATIONS FIL ED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 01 - 01- 2019 SD/- SD/- (PRADIP KUMAR KEDIA) (MAHAVIR PRASAD) ACCOUNTANT MEMBER TRUE COPY JUDICIAL MEMBER AHMEDABAD: DATED 01/01/2019 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