Deem Roll Tech Limited, Ahmedabad V. The DCIT, Circle- 1(1)(2), Ahmedabad

MA 182/AHD/2019

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 5570 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 22-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NK GOEL
• Assessee Lawyers: PF JAIN
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH (BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER) M.A. NO: 182/AHD/2019 (IN ITA NO. 961/AHD/2016) (ASSESSMENT YEAR: 2012-13) DEEM ROLL TECH LTD. C/3/301, ANUSHRUTI APARTMENT, OPP. NEW YORK TOWER, NR. JAIN MANDIR, S.G. HIGHWAY, THALTEJ, AHMEDABAD V/S THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2), AHMEDABAD (APPELLANT) (RESPONDENT) PAN: AABCD9176A APPELLANT BY : SHRI P.F. JAIN, AR RESPONDENT BY : SHRI N. K. GOEL, SR. D.R. ( )/ ORDER DATE OF HEARING : 18 -10-201 9 DATE OF PRONOUNCEMENT : 24 -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 SEEKS TO RECALL THE IMPUGNED EX PARTE ORDER DT. 28-02- 2019 PASSED BY THIS TRIBUNAL. M.A. NO 182/ AHD/2019 . A.Y. 2012-13 2 2. THE LD. AR BEFORE US SUBMITTED AS UNDER: 1. THIS MISC APPLICATION IS MADE IN RESPECT OF ORDER O F HON.BLE I.T.A.T. BENCH-C PRONOUNCED ON 28/02/2019 RECEIVED, ON 01/04/2019 DISMISSING THE A PPEAL OF THE APPELLANT APPLYING DECISION OF ITAT DELHI BENCH IN THE CASE OF CIT V/S. MULTIPLA N INDIA (PVT) LTD. 38 ITD 320 (DEL), WITH THE OBSERVATION THAT THE ASSESSEE SHALL HOWEVER BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RECALLING OF THIS ORDER , IF PREVENTED BY SUFFI CIENT CAUSE FOR NON APPEARANCE ON THE DATE OF HEARI NG. 2. IN PARA-2 OF THE ORDER, IT HAS BEEN MENTIONED THAT ON THE DATE OF HEARING ON 22/02/2019 , NONE APPEARED ON BEHALF OF THE ASSESSEE NOR AN ADJOURNME NT APPLICATION WAS FILED ON BEHALF OF THE ASSESSEE THOUGH THE NOTICE FIXING THE DATE OF HEARING WAS SE RVED ON THE ASSESSEE, WHICH INDICATES THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEA L. 3. IT IS RESPECTFULLY POINTED OUT THAT ADJOURNMENT APP LICATION WAS FILED ON 18/02/2019 WITH THE REGISTRY REQUESTING ADJOURNMENT BECAUSE ON ACCOUNT OF MARRIAGE OF CLOSE RELATIVE AT BALOTRA, RAJASTHAN , THE AUTHORISED REPRESENTATIVE WAS OUT OF AHMEDABAD, THE COPY OF THIS APPLICATION WAS ALSO SUBMITTED TO THE D.R.JTAT BENCH-C AHMEDABAD ON 18/02/2019. 4. FURTHER ON THE DATE OF HEARING, THE ACCOUNTANT OF TH E ASSESSEE RINKU MAJMUDAR WAS PRESENT AND WHEN THE MATTER WAS CALLED, SHE REQUESTED FOR ADJOU RNMENT BUT THE SAME WAS ABRUPTLY DENIED WITHOUT ANY QUERY. 5. THEREFORE, THE OBSERVATIONS FOR DISMISSING THE APPE AL IN LIMINE MENTIONED IN THE ORDER ARE CONTRARY TO THE FACTS OF ADJOURNMENT APPLICATION MADE WELL IN A DVANCE WITH COPY TO THE CONCERNED D.R ( THE COPY OF ADJOURNMENT APPLICATION FURNISHED ON 18/02/ 2019 IN THE REGISTRY ENCLOSED) 6. IN VIEW OF THE ABOVE FACT, THE APPELLANT RESPECTFUL LY PRAYS FOR RECALLING OF THE EX-PARTE ORDER PASSED ON 28.02.209 BY THE HONBLE ITAT. 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. 28-02-2019, 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 28-02-2019. THUS, FOLLO WING THE VARIOUS DECISIONS M.A. NO 182/ AHD/2019 . A.Y. 2012-13 3 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 [28-02- 2019]. THEREFORE, IN V IEW OF SUBMISSION OF ASSESSEE WE RECALL THE ORDER DATED 28-02-2019 BY ALLOWING TH IS MISC. APPLICATION FILED BY THE ASSESSEE. 5. NEXT DATE OF HEARING IN THIS MATTER IS 02/03/2 020 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 24 - 1 0- 2019 SD/- SD/- (PRADIP KUMAR KEDIA) (MAHAVIR PRASAD) ACCOUNTANT MEMBER TRUE COPY JUDICIAL MEMBER AHMEDABAD: DATED 24/10/2019 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