Shri Mohmmad Rasheed Kaipally, Ahmedabad V. The Dy.CIT, Circle-9, Ahmedabad

MA 177/AHD/2019

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 5546 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 05-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NK GOEL
• Keywords: Depreciation
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENC H (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI WASEEM AHMED, ACCOUNTANT MEMBER) M.A. NO: 177/AHD/2019 (IN ITA NO. 208/AHD/2015) (ASSESSMENT YEAR: 2011-12) SHRI MOHMMAD RASHEED KAIPALLY PROP OF: TECHNOMECH ENGINEERS, 18, GAYATRI COMPLEX, NR. POWER HOUSE, SABARMATI, AHMEDABAD V/S DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-9, AHMEDABAD (APPELLANT) (RESPONDENT) PAN: AFIPK0527R APPELLANT BY : SHRI VIPUL KHANDHAR, AR RESPONDENT BY : SHRI N. K. GOEL, SR. D.R. ( )/ ORDER DATE OF HEARING : 04 -10-201 9 DATE OF PRONOUNCEMENT : 09-10-2019 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. 31-12- 2018 PASSED BY THIS TRIBUNAL. M.A. NO 177/ AHD/2019 . A.Y. 2011-12 2 2. THE LD. AR BEFORE US SUBMITTED AS UNDER: 1. WITH RESPECT TO THE CAPTIONED SUBJECT, I STATE, SUB MIT AND EXPLAIN HEREWITH THE FOLLOWING IN RESPECT O F THE ORDER PASSED BY THE HONOURABLE BENCH IN RESPECT OF APPEAL FILED BY THE APPELLANT AS AGAINST THE ORDER PASSED BY COMMISSIONER OF INCOME TAX (APPEALS ), 10, AHMEDABAD. THE APPELLANT HAS MADE A PERUSAL OF THE ORDER PASSE D BY THE HONOURABLE BENCH AND NOTED THAT THERE ARE SOME MISTAKES APPARENT ON RECORD AND WHIC H NEEDS TO BE RECTIFIED, HENCE THE APPELLANT APPLY FOR THE RECTIFICATION UNDER SECTION 254 OF THE INCO ME TAX ACT, 1961. 2. THE HONOURABLE BENCH HAS STATED THAT AS ON THE DATE OF THE HEARING, THE APPELLANT OR HIS AUTHORIZED REPRESENTATIVE REMAINED ABSENT; IT IS FIT AND PROPE R TO DECIDE THE MATTER EX-PARTE QUA THE APPELLANT. THE HONOURABLE BENCH HAS PARTLY ALLOWED THE APPEAL. 3. IN RESPECT THEREOF, THE APPELLANT WANTS TO SUBMIT T HAT THE AUTHORIZED REPRESENTATIVE OF THE APPELLANT WAS NOT ABLE TO ATTEND THE HEARING ON 27.12.2018. S O THE APPELLANT HEREBY REQUEST YOU TO ALLOW THE RECTIFICATION APPLICATION U/S 254 OF INCOME TAX ACT, 1961. 4. THE APPELLANT HAD FILED APPEAL FOR ADDITION OF INTE REST EXPENSE U/S 40 A (IA) OF IT ACT, 1961 AND ADDITION OF PETROL & VEHICLE EXPENSE, TELEPHONE EXP ENSE & DEPRECIATION ON CAR @20% ON ADHOC BASIS. THE HONOURABLE BENCH HAS ALLOWED THE GROUND FOR ADDITION OF INTEREST EXPENSES. FURTHER, THE BENCH HAS PARTLY ALLOWED THE APPEAL IN RESPECT OF A DDITION OF PETROL & VEHICLE EXPENSE, TELEPHONE EXPENSE & DEPRECIATION ON CAR @10% ON ADHOC BASIS 5. THUS, THE APPELLANT WANTS TO STATE TO TAKE LENIENT VIEW IN THIS MATTER AND ACCORDINGLY RESTORE THE APPEAL. THE APPELLANT REQUEST YOU TO RESTORE THE AP PEAL IN THE INTEREST OF LAW AND JUSTICE. 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. 31-12-2018, 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 31-12-2018. THUS, FOLLO WING THE VARIOUS DECISIONS IN THE CASES OF MULTIPLAN INDIA (P) LTD REPORTED IN 38 ITD 320 (DEL), HON'BLE M.A. NO 177/ AHD/2019 . A.Y. 2011-12 3 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 [31-12- 2018]. THEREFORE, IN V IEW OF SUBMISSION OF ASSESSEE WE RECALL THE ORDER DATED 31-12-2018 BY ALLOWING TH IS MISC. APPLICATION FILED BY THE ASSESSEE. 5. NEXT DATE OF HEARING IN THIS MATTER IS 21/10/2 019 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 09 - 10- 2019 SD/- SD/- (WASEEM AHMED) (MAHAVIR PRASAD) ACCOUNTANT MEMBER TRUE COPY JUD ICIAL MEMBER AHMEDABAD: DATED 09/10/2019 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