Jewel Knitwear Ltd., Vadodara V. The ACIT, Circle-1(1)(2), Baroda

MA 143/AHD/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 9034 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2002-2003
• Appeal Filed On: 04-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

, SMC IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER MISCELLANEOUS APPLICATION NO. 143/AHD/2019 - AY 200 2-03 ( IN I.T.A. NO. 948/AHD/2017 - AY 2002-03 ) JEWEL KNITWEAR LTD. PLOT NO. 11813, NEAR BHARAT COTTON MILL, KARJAN, DIST. VADODARA / VS. A.C.I.T. CIRCLE-1(1)(2), AAYKAR BHAVAN, RACE COURSE ROAD, BARODA - 390007 / / PAN/GIR NO. : AAACJ4588K ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI PRITESH SHAH, A.R. / RESPONDENT BY : SHRI UMA SHANKAR PRASAD, SR. D.R. / DATE OF HEARING 05/07/2019 !'# / DATE OF PRONOUNCEMENT 09/07/2019 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED MISCELLANEOUS APPLICATION HAS BEEN FI LED AT THE INSTANCE OF ASSESSEE SEEKING RECTIFICATION OF O RDER DATED 29.01.2019 PASSED BY THE TRIBUNAL UNDER S. 254(1) O F THE ACT. 2. WHEN THE MATTER WAS CALLED FOR HEARING, THE LEAR NED AR FOR THE ASSESSEE VIDE ITS MISCELLANEOUS APPLICATION CON TENDED AS UNDER: M.A. NO. 143/AHD/19 [JEWEL KNITWEAR LTD. VS. ACIT] A.Y. 2002-03 - 2 - 01. THE PRESENT APPLICATION IS FILED BY APPELLANT ABOVE NAMED FOR SETTING ASIDE THE ORDER DATED 29/01/2019 PASSED BY THIS HONOURABLE INCOME TAX APPELLATE TRIBUNAL DISMISSING THE APPEAL OF THE APPELLANT EX-PARTE FOR NON-PROSECUTIO N, IN THE ABSENCE OF AUTHORISED REPRESENTATIVE OF THE APPELLA NT. 02. THE IMPUGNED ORDER OF THE HONOURABLE INCOME TAX APPELLATE TRIBUNAL STATES THAT IT HAS BEEN MENTIONED THAT THE NOTICE OF HEARING WAS SENT TO THE APPELLANT THROUGH RPAD ON 2 4/12/2018 FIXING THE HEARING ON 29/01/2019 BUT NONE COULD APP EAR ON BEHALF OF THE ASSESSEE NOR PETITION SEEKING TIME, H ENCE IT CAN BE PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PUR SUING THE APPEAL FILED. THEREFORE, THE HONOURABLE ITAT DISMIS SED THE CAPTIONED APPEAL. 03. THE ASSESSEE COMPANY'S MANAGEMENT HAD ASSIGNED THE APPELLATE WORK TO VADODARA BASED CA FIRM - AMBALAL N. PATEL. IN FORM NO.36 THE ASSESSEE'S CA FIRM HAS ENTERED IT S VADODARA BASED ADDRESS FOR COMMUNICATION. LATER ON THE APPEL LATE WORK WAS ASSIGNED TO ME BY THE ASSESSEE COMPANY MANAGEME NT. MOREOVER, THE ASSESSEE COMPANY'S MANAGEMENT HAS INS TRUCTED THE VADODARA BASED CA FIRM AMBALAL N. PATEL TO SEND THE NOTICES OF HEARING TO ME BUT THAT CA FIRM FAILED TO SEND ME THE NOTICE OF HEARING. SO I WAS TOTALLY UNAWARE ABOUT T HE HEARING. MOREOVER, THE HEARING WAS ON 29/01/2019 BUT I WAS A T MUMBAI FROM 27/01/2019 TO 30/01/2019, THE AIR TICKET IS EN CLOSED. 04. I MOST RESPECTFULLY SUBMITS THAT HEARING OF THE APPEAL COULD NOT BE ATTENDED FOR THE REASON STATED ABOVE. THERE HAS NOT BEEN ANY DESIRE TO GIVE UP THE APPEAL AND EX-PARTE DECISION OF THE APPEAL WOULD CAUSE GRAVE AND IRREPARABLE INJURY TO THE APPELLANT. 05. IT IS RESPECTFULLY SUBMITTED THAT IN THE FACTS AND CIRCUMSTANCES OF THE CASE, THE EX-PARTE ORDER DECIDING THE APPEAL MAY KINDLY BE RECALLED AND THE APPEAL MAY KINDLY BE RE-FIXED F OR HEARING TO GIVE OPPORTUNITY TO THE APPELLANT TO REPRESENT I TS CASE. IT IS RESPECTFULLY SUBMITTED THAT IN THE LARGER INTEREST OF JUSTICE THE HONOURABLE TRIBUNAL BE PLEASED TO ACCEPT THE PRAYER OF THE APPELLANT AND REHEAR THE MATTER. 3. AFTER CONSIDERING THE CIRCUMSTANCES EXISTING IN THE CASE AND THE SUBMISSIONS OF THE ASSESSEE, WE ARE SATISFIED T HAT THE REASONABLE CAUSE EXISTED FOR FAILURE ON THE PART OF THE ASSESSEE TO APPEAR BEFORE THE ITAT ON THE DATE OF HEARING. ACCO RDINGLY, WE RECALL THE ORDER OF THE ITAT AHMEDABAD BENCH 'SMC' PASSED IN M.A. NO. 143/AHD/19 [JEWEL KNITWEAR LTD. VS. ACIT] A.Y. 2002-03 - 3 - ITA NO. 948/AHD/2017 DATED 29/01/2019(SUPRA) AND DI RECT THE REGISTRY TO LIST THE APPEAL FOR FRESH HEARING ON 09/09/2019 FIXED IN CONSULTATION WITH BOTH THE SIDES PRESENT. THEREFORE , FORMAL NOTICE OF HEARING IS DISPENSED WITH THE CONSENT OF BOTH PA RTIES. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. SD/- SD/- (MAHAVIR PRASAD) (PRADIP KUMA R KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 09/07/2019 TRUE COPY S. K. SINHA ! / COPY OF ORDER FORWARDED TO:- & / REVENUE 2 / ASSESSEE ( ) *+ , / CONCERNED CIT 4 ,- / CIT (A) / 012 33*+4 *+#4 56) / DR, ITAT, AHMEDABAD 7 289 : / GUARD FILE. BY ORDER / 4 / 5 *+#4 56) THIS ORDER PRONOUNCED IN OPEN COURT ON 09/07/2019