Darling Muesco (India) Pvt. Ltd., Ahmedabad V. The Dy.CIT (OSD), Range-1, Ahmedabad

MA 165/AHD/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2750 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-03-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 20-02-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 08-10-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B L YADAV
• Keywords: Principle of natural justice; Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD .., , BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER MA NO.165/AHD/2014 A.Y. 2008-09 ( IN ./ IN I.T.A. NO. 1613/AHD/2012 AY 2008-09) DARLING MEUSCO (INDIA) PVT.LTD. PLOT NO.97/A, PHASE-1 GIDC ESTATE, VATVA AHMEDABAD 382 448 (ORIGINAL APPELLANT) / VS. THE DCIT (OSD) RANGE-1 AHMEDABAD (ORIGINAL RESPONDENT) ./ ./ PAN/GIR NO. : AAACD 4055 D ( # / APPLICANT ) .. ( $% # / RESPONDENT ) #& / APPLICANT BY : SHRI TUSHAR HEMANI, AR $% #'& / RESPONDENT BY : SHRI B.L. YADAV, SR.DR ()'* / DATE OF HEARING 20/02/2015 +,-.'* / DATE OF PRONOUNCEMENT 27/03/2015 / O R D E R PER SHRI KUL BHARAT, JUDICIAL MEMBER : THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY TH E ASSESSEE ON 08.10.2014 (ARISING OUT OF ITA NO.1613/AHD/2012 FOR AY 2008-09) SEEKING FOR RECALLING THE ORDER DATED 05/10/2012 PA SSED BY THE ITAT A BENCH, AHMEDABAD. MA NO.165/AHD/2014 (IN ITA NO.1613/AHD/2012) DARLING MEUSCO (INDIA) PVT.LTD. VS. THE DCIT(OSD) ASST.YEAR 2008-09 - 2 - 2. THE LD.COUNSEL FOR THE ASSESSEE SUBMITTED THAT T HE HONBLE TRIBUNAL PROCEEDED TO DECIDE THE ASSESSEES APPEAL EX-PARTE QUA THE ASSESSEE AND DISMISSED THE APPEAL OF THE ASSESSEE. THE MANAGING DIRECTOR OF THE ASSESSEE-COMPANY HAS PLACED ON REC ORD AN AFFIDAVIT DATED 19/02/2015 STATING THEREIN THAT THE DEPONENT INADVERTENTLY FAILED TO INTIMATE THE DATE OF HEARING TO THE COUNSEL FOR THE ASSESSEE-COMPANY. IT IS SUBMITTED IN THE APPLICATION THAT IN THE INTERES T OF PRINCIPLES OF NATURAL JUSTICE, AN OPPORTUNITY OF HEARING BE GIVEN TO THE ASSESSEE. IT IS ALSO SUBMITTED THAT THE ASSESSEE WOULD SUFFER IRREPARABL E LOSS AND INJURY AND WOULD RESULT INTO MISCARRIAGE OF JUSTICE IF THE ORD ER DATED 05/10/2012 IS NOT RECALLED. 2.1. ON THE CONTRARY, LD.SR.DR SHRI B.L.YADAV VEHEM ENTLY OPPOSED THE APPLICATION OF THE ASSESSEE AND SUBMITTED THAT THE ASSESSEE HAS NOT POINTED OUT ANY MISTAKE APPARENT FROM THE RECORD. HE SUBMITTED THAT THE NEGLIGENCE CANNOT BE A REASONABLE CAUSE FOR RECALLI NG THE TRIBUNALS ORDER(SUPRA). 3. WE HAVE HEARD THE RIVAL SUBMISSIONS, PERUSED THE MATERIAL AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. AFTER CONSIDERING THE TOTALITY OF THE FACTS AND CIR CUMSTANCES OF THE CASE AND SUBMISSIONS MADE BY THE LD.COUNSEL FOR THE ASSE SSEE, WE FEEL THAT IT WOULD SUB-SERVE THE INTEREST OF JUSTICE, IF THE ASS ESSEE IS GRANTED ANOTHER OPPORTUNITY OF HEARING TO REPRESENT ITS CASE. THER EFORE, WE HEREBY RECALL MA NO.165/AHD/2014 (IN ITA NO.1613/AHD/2012) DARLING MEUSCO (INDIA) PVT.LTD. VS. THE DCIT(OSD) ASST.YEAR 2008-09 - 3 - THE TRIBUNALS ORDER DATED 05/10/2012 PASSED IN ITA NO.1613/AHD/2012 FOR AY 2008-09 AND DIRECT THE REGISTRY TO FIX THE ASSESSEES APPEAL IN ITA NO.1613/AHD/2012 FOR AY 2008-09 FOR HEARING AFR ESH IN DUE COURSE. ACCORDINGLY, NOTICE BE ISSUED TO BOTH THE PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON FRIDAY, THE 27 TH DAY OF MARCH, 2015 AT AHMEDABAD. SD/- SD/- ( .. ) ( ) ( N.S. SAINI ) ( KUL BHARAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 27/ 03 /2015 2*..,(.../ T.C. NAIR, SR. PS !'#$#%! / COPY OF THE ORDER FORWARDED TO : 1. # / THE APPLICANT 2. $% # / THE RESPONDENT. 3. 345 6 / CONCERNED CIT 4. 6 ( ) / THE CIT(A)-6, AHMEDABAD 5. 7(8$45 , *45. , 3 / DR, ITAT, AHMEDABAD 6. 8:;<) / GUARD FILE. / BY ORDER, %7$ //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD