Base Metal Chlorinations Pvt. Ltd., Vadodara V. The Dy. CIT, Circle-1(1)(1), Vadodara

MA 149/AHD/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3266 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 21-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K DEV
• Assessee Lawyers: MEHUL K PATEL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI WASEEM AHMED, ACCOUNTANT MEMBER) M.A. NO: 149/AHD/2018 (IN ITA NO. 3153/AHD/2015) (ASSESSMENT YEAR: 2012-13) BASE METAL CHLORINATIONS PVT. LTD. 101, SYNERGY HOUSE, GORWA SUBHANPURA ROAD, VADODARA V/S THE DCIT, CIRCLE-(1)(1), VADODARA (APPELLANT) (RESPONDENT) PAN: AAACB 7628L APPELLANT BY : SHRI MEHUL K. PATEL RESPONDENT BY : SHRI S.K. DEV, SR. D.R. ( )/ ORDER DATE OF HEARING : 01 -02-201 9 DATE OF PRONOUNCEMENT : 11 -02-2019 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. 31-01- 2018 PASSED BY THIS TRIBUNAL. M.A. NO 149/ AHD/2018 . A.Y. 2012-13 2 2. THE LD. AR BEFORE US SUBMITTED AS UNDER: 1. THAT THE APPEAL FILED BY THE ASSESSEE ABOVE-NAMED F OR THE ASSESSMENT YEAR 2012-13 BEARING ITA.NO. 3153/AHD/2015 IS DECIDED BY HON'BLE ITAT, AHMEDA BAD BENCH C', AHMEDABAD VIDE ORDER DATED 31.01.2018, WHEREBY THE A PPEAL OF THE ASSESSEE IS DISMISSED FOR NON PROSECUTION BY APPLYING THE DECISION OF MU LTIPLAN INDIA LTD. 38 ITD 320 (DEL). 2. IT IS RESPECTFULLY SUBMITTED THAT THE NOTICE OF HEA RING WAS DULY RECEIVED BY THE ASSESSEE AND WAS ALSO FORWARDED TO THE ASSESSEE'S AUTHORISED REPRESEN TATIVE AT AHMEDABAD. HOWEVER, ON THE DATE OF HEARING I.E. 30/01/2018, OUR AR SHRI MEHUL K . PATEL, ADVOCATE HAD TO SUDDENLY GOT TO RAJKOT DUE TO PERSONAL DIFFICULTY AND DUE TO BON AFIDE OVERSIGHT AND OMISSION HE COULD NOT FILE AN ADJOURNMENT APPLICATION, AND, IN THE CIRCUMSTANC ES, THE ABOVE APPEAL WAS HEARD AND DISMISSED FOR WANT OF PROSECUTION. 3. IT IS HUMBLY PRAYED THAT THE APPLICANT IS VERY MUCH INTERESTED IN PURSUING THE MATTER AND THEREFORE IT IS HUMBLY PRAYED THAT THE ABOVE ORDER MAY KINDLY BE RECALLED, AND IN THE INTEREST OF JUSTICE THE APPLICATION BE GIVEN AN OPPORTUNITY OF HEARING AND THE APPEAL BE KINDLY DECIDED ON MERITS AND OBLIGE. 4. SUPPORTING AFFIDAVIT IS ENCLOSED HEREWITH. 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. 31-01-2018, 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 31-01-2018. 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 [31-01- 2018]. THEREFORE, IN V IEW OF SUBMISSION OF ASSESSEE M.A. NO 149/ AHD/2018 . A.Y. 2012-13 3 WE RECALL THE ORDER DATED 31-01-2018 BY ALLOWING TH IS MISC. APPLICATION FILED BY THE ASSESSEE. 5. NEXT DATE OF HEARING IN THIS MATTER IS 09/04 /2019 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 11- 02- 2019 SD/- SD/- (WASEEM AHMED) (MAHAVIR PRASAD) ACCOUNTANT MEMBER TRUE COPY JUDIC IAL MEMBER AHMEDABAD: DATED 11 /02/2019 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