MICRO PLANTAE Limited , MUMBAI V. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 13, MUMBAI

MA 198/MUM/2018

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 8042 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2004-2005
• Appeal Filed On: 15-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N PADMANABAND R
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH B, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER MA NOS.198, 199, 200, 201, 202, 203 & 204/M/2018 (ARISING OUT OF ITA NOS.6432, 6433, 6434, 6435, 643 6, 6437 & 6438/M/2014) ASSESSMENT YEARS: 2004-05, 2005-06, 2006-07, 2007-0 8, 2008-09, 2009-10 & 2010-11 M/S. MICRO PLANTAE LTD., 4, UNITY HOUSE, 2 ND FLOOR, 8 MAMA PARMANAND MARG, OPERA HOUSE, MUMBAI 400 004 PAN: AAEFH 5314E VS. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 13, 11 TH FLOOR, ROOM NO.1103, OLD CGO BLDG., M.K. ROAD, MUMBAI - 400020 (APPELLANT) (RE SPONDENT) PRESENT FOR: ASSESSEE BY : SHRI RUCHESH SINHA, A.R. REVENUE BY : SHRI N. PADMANABAN,D.R. DATE OF HEARING : 14.09.2018 DATE OF PRONOUNCEMENT : 24.09.2018 O R D E R PER RAJESH KUMAR, ACCOUNTANT MEMBER: BY WAY OF THESE MISCELLANEOUS APPLICATIONS THE ASS ESSEE SEEKS THE RECALLING THE EX-PARTE CONSOLIDATED ORDER DATED 14.07.2017 PASSED IN THE 7 APPEALS FROM A.Y. 2004-0 5 TO A.Y. 2010-11. 2. THE LD. A.R. PRAYED BEFORE THE BENCH THAT A CONS OLIDATED ORDER WAS PASSED FOR SEVEN ASSESSMENT YEARS DATED 1 4.07.2017 DISPOSING OF ALL THE APPEALS EX-PARTE DUE TO NON AP PEARANCE OF THE ASSESSEE OR ITS AUTHORIZED REPRESENTATIVE ON TH E DATE OF HEARING. M A NO.198/M/2018 & ORS. (ARISING OUT OF ITA NO.6432 & ORS. ) M/S. MICRO PLANTAE LTD. 2 3. THE LD. A.R. VEHEMENTLY SUBMITTED BEFORE US THAT THE HEARING COULD NOT BE ATTENDED ON THE APPOINTED DATE AS THE ASSESSEE WAS PASSING THROUGH A VERY DIFFICULT TIME AND IS VIRTUALLY CLOSED FROM SEVERAL YEARS. THERE WAS HAR DLY ANY STAFF IN THE ASSESSEE COMPANY TO ATTEND TO THE DAY TODAY FUN CTIONING IN THE OFFICE. THE LD. A.R. REFERRED TO THE ORDERS OF INDUSTRIAL COURT, MAHARASHTRA, BOARD FOR INDUSTRIAL AND FINANC IAL RECONSTRUCTION, METROPOLITAN MAGISTRATE, COURT AT E SPLANADE, MUMBAI, NCLT AND LIQUIDATION ORDER PASSED BY HON'BL E BOMBAY HIGH COURT ON THE COMPANY TO SUBSTANTIATE THE FACT THAT THE ASSESSEE WAS PASSING THROUGH TUMULTUOUS PERIOD. TH E LD. A.R. SUBMITTED THAT THERE WAS A REASONABLE AND SUFFICIEN T CAUSE FOR THE ASSESSEE NOT TO APPEAR BEFORE THE TRIBUNAL AS T HE COMPANY WAS CLOSED FOR SEVERAL YEARS WHICH IS APPARENT FROM THE ORDERS OF VARIOUS AUTHORITIES PLACED IN THE PAPER BOOK. FINA LLY, THE LD. A.R. PRAYED BEFORE THE BENCH THAT IN VIEW OF THE CI RCUMSTANCES WHICH WERE BEYOND THE CONTROL OF THE ASSESSEE THE H EARING COULD NOT BE ATTENDED AND THEREFORE THE EX-PARTE ORDER PA SSED MAY PLEASE BE RECALLED SO THAT THE SAME COULD BE HEARD ON MERIT AND APPEALS COULD BE DISPOSED OF ACCORDINGLY. 4. THE LD. D.R., ON THE OTHER HAND, OPPOSED THE REC ALLING OF ORDER BY SUBMITTING THAT THE ASSESSEE WAS NON CO-OP ERATIVE THROUGHOUT THE PROCEEDINGS BEFORE THE AUTHORITIES B ELOW AND ALSO BEFORE THE TRIBUNAL. THE LD. D.R. STATED THAT THE A.R. DID NOT APPEAR BEFORE THE LD. CIT(A) AND SAME NON COMPL IANT ATTITUDE CONTINUED BEFORE THE TRIBUNAL. KEEPING IN VIEW OF THESE FACTS THE MISCELLANEOUS APPLICATIONS FILED BY THE A SSESSEE SHOULD BE DISMISSED. M A NO.198/M/2018 & ORS. (ARISING OUT OF ITA NO.6432 & ORS. ) M/S. MICRO PLANTAE LTD. 3 5. HAVING HEARD THE RIVAL SUBMISSIONS AND PERUSING THE MATERIAL ON RECORD, WE FIND THAT THE ASSESSEE IS A SICK COMPANY AND ENTANGLED IN A VERY INTENSE LITIGATION SO MUCH SO THAT EVEN THE HON'BLE BOMBAY HIGH COURT HAS PASSED A LIQUIDAT ION ORDER ON THE COMPANY DIRECTING THE LIQUIDATION OF SUCH CO MPANY. BESIDES, THE COMPANY HAS LITIGATION BEFORE NCLT, CI VIL AUTHORITIES AND BIFR AND WAS VIRTUALLY CLOSED DOWN ITS OPERATIONS FOR THE LAST SEVERAL YEARS. WE FIND THA T THE NON ATTENDANCE OF THE HEARING ON THE APPOINTED DATE WAS TO THE REASONS WHICH WERE BEYOND THE CONTROL OF THE ASSESS EE AND CONSTITUTE A REASONABLE AND SUFFICIENT CAUSE FOR NO N APPEARANCE BEFORE ON THE DATE OF HEARING. UNDER THESE CIRCUMS TANCES, WE ARE OF THE VIEW THAT THE ASSESSEE SHOULD BE GIVEN O NE MORE OPPORTUNITY TO PRESENT ITS CASE BEFORE THE TRIBUNAL SO THAT THE ASSESSEE COULD BE HEARD ON MERIT SO THAT THE PRINCI PLES OF NATURAL JUSTICE ARE FULLY COMPLIED. ACCORDINGLY, W E RECALL OUR ORDER DATED 14.07.2017. REGISTRY IS DIRECTED TO LI ST THE HEARING OF THESE APPEALS BEFORE THE REGULAR BENCH IN THE DU E COURSE. 6. IN THE RESULT, ALL THE MISCELLANEOUS APPLICATION S ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 24.09.2018. SD/- SD/- (SAKTIJIT DEY) (RAJESH KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 24.09.2018. * KISHORE, SR. P.S. COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI M A NO.198/M/2018 & ORS. (ARISING OUT OF ITA NO.6432 & ORS. ) M/S. MICRO PLANTAE LTD. 4 THE CIT (A) CONCERNED, MUMBAI THE DR CONCERNED BENCH //TRUE COPY// [ BY ORD ER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.