Annapurna Polymers Pvt.Ltd., Ahmedabad V. The Pr. CIT-I, Ahmedabad

MA 217/AHD/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 6429 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 02-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Bonafide belief; Reasonable cause; Liquidation

Judgement Text

, A IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER MISCELLANEOUS APPLICATION NO. 217/AHD/2019 (IN I.T.A. NO. 401/AHD/2016) ( ASSESSMENT YEAR : 2011-12) ANNAPURNA POLYMERS PVT. LTD. (IN VOL. LIQUIDATION) 103, AAKANKSHA, SHRIMALI SOC., NR. NAVRANGPURA RAILWAY CROSSING, AHMEDABAD 380009 / VS. PR.CIT-1 PRATYAKSHA KAR BHAVAN, AMBAWADI, AHMEDABAD / / PAN/GIR NO. : AABCA8452A ( APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SMT. URVASHI SHODHAN, A.R. / RESPONDENT BY : SHRI VIDHYUT TRIVEDI, SR.D.R. DATE OF HEARING 18/10/2019 !'# / DATE OF PRONOUNCEMENT 23/10/2019 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED MISCELLANEOUS APPLICATION HAS BEEN FI LED AT THE INSTANCE OF ASSESSEE SEEKING RECALL OF EX PARTE ORDER DATED 07.05.2019 PASSED BY THE TRIBUNAL UNDER S.254(1) OF THE ACT WH EREBY THE APPEAL OF THE ASSESSEE DISMISSED IN LIMINE FOR WANT OF PROSECUTION OF ITS APPEAL FILED BY ASSESSEE. M.A. NO. 217/AHD/19 [ANNAPURNA POLYMERS PVT. LTD. VS. PR.CIT] A.Y. 2011-12 - 2 - 2. WHEN THE MATTER WAS CALLED FOR HEARING, THE LEAR NED AR FOR THE ASSESSEE VIDE ITS MISCELLANEOUS APPLICATION CONTEND ED AS UNDER: 1. THE PRESENT APPLICATION IS FILED BY THE APPLIC ANT ABOVE NAMED FOR SETTING ASIDE THE ORDER DATED 07/05/2019 PASSED BY THIS HONBLE TRIBUNAL DISMISSING THE APPEAL OF THE APPLICANT EX -PARTE FOR WANT OF PROSECUTION, IN ABSENCE OF ANY ADJOURNMENT APPLICAT ION OR REPRESENTATION BY THE APPLICANT. 2. THE APPLICANT ON RECEIPT OF THE NOTICE OF HEARING FIXED IMMEDIATELY FORWARDED THE SAME TO THE OFFICE OF SHRI SAURABH SO PARKAR, SENIOR ADVOCATE) FOR REPRESENTATION OF THE APPLICANT BEFOR E THE HON'BLE TRIBUNAL. SINCE COMPANY IN VOLUNTARY LIQUIDATION AN D OFFICIAL LIQUIDATOR HAS GIVEN AUTHORITY IN FAVOUR OF URVASHI SHODHAN & BANDISH SOPARKAR, ADVOCATES FOR APPEARANCE ON BEHAL F OF THE APPELLANT. HOWEVER WHEN ORDER OF HON'BLE TRIBUNAL D ISMISSING THE APPEAL EX PARTE WAS FORWARDED TO THE OFFICE OF THE AUTHORIZED REPRESENTATIVE, IT CAME TO THE KNOWLEDGE THAT DUE T O OVERSIGHT OF THE CLERK IN THE OFFICE OF MR. SOPARKAR, HE FORGOT TO I NFORM ABOUT AUTHORITY FROM OFFICIAL LIQUIDATOR AND ACCORDINGLY THERE WAS NO ADJOURNMENT APPLICATION DUE TO BONAFIDE BELIEF THAT AUTHORIZATION FORM OFFICE OF OFFICIAL LIQUIDATOR YET TO BE RECEIV ED. AS A RESULT ON THE DATE OF HEARING NONE OF THE ADVOCATES FROM THE OFFI CE OF MR. SOPARKAR REMAINED PRESENT BEFORE HON'BLE BENCH FOR ATTENDING THE APPEAL OR SEEKING ADJOURNMENT. 3. THE APPLICANT MOST RESPECTFULLY SUBMITS TH AT HEARING OF THE APPEAL COULD NOT BE ATTENDED DUE TO BONA FIDE BELIEF FROM CLERK OF THE ADVOCATE. THE APPLICANT HAS NO DESIRE TO GIVE UP TH E APPEAL AND EX PARTE ORDER OF THE TRIBUNAL WOULD CAUSE GRAVE AND I RREPARABLE INJURY TO THE APPLICANT. 4. IT IS RESPECTFULLY SUBMITTED THAT IN THE F ACTS AND CIRCUMSTANCES OF THE CASE, THE EX PARTE ORDER DISMISSING THE APPEAL MAY KINDLY BE RECALLED AND THE APPEAL MAY KINDLY BE RE FIXED FOR HEARING T O GIVE ONE MORE OPPORTUNITY TO THE APPLICANT TO REPRESENT THE CASE. IT IS RESPECTFULLY SUBMITTED THAT IN THE LARGER INTEREST OF JUSTICE TH E HONBLE TRIBUNAL BE PLEASED TO ACCEPT THE PRAYER OF THE APPLICANT/APPEL LANT AND REHEAR THE MATTER. 3. AFTER CONSIDERING THE CIRCUMSTANCES EXISTING IN THE CASE AND THE SUBMISSIONS OF THE ASSESSEE, WE ARE SATISFIED THAT THE REASONABLE CAUSE FOR EXISTED FOR FAILURE ON THE PART OF THE ASSESSEE TO APPEAR BEFORE THE ITAT ON THE DATE OF HEARING. ACCORDINGLY, WE RECALL THE ORDER OF THE ITAT AHMEDABAD BENCH 'C' PASSED IN ITA NO. 401/AHD/ 2016 DATED 07/05/2019 (SUPRA) AND DIRECT THE REGISTRY TO FIX T HE APPEAL FOR FRESH HEARING ON 17/12/2019 IN CONSULTATION WITH BOTH THE SIDES PRESENT. M.A. NO. 217/AHD/19 [ANNAPURNA POLYMERS PVT. LTD. VS. PR.CIT] A.Y. 2011-12 - 3 - THEREFORE, FORMAL NOTICE OF HEARING IS DISPENSED WI TH THE CONSENT OF BOTH PARTIES. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. SD/- SD/- (RAJPAL YADAV) (PRADIP K UMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 23/10/2019 TRUE COPY S. K. SINHA !'#' / COPY OF ORDER FORWARDED TO:- & / REVENUE 2 / ASSESSEE ( ) *+ , / CONCERNED CIT 4 ,- / CIT (A) / 012 33*+4 *+#4 56) / DR, ITAT, AHMEDABAD 7 289 : / GUARD FILE. BY ORDER / 4 / 5 *+#4 56) THIS ORDER PRONOUNCED IN OPEN COURT ON 23/10/201 9