M/s. A.C. Industries, Kheda V. The Dy.CIT.,Kheda Circle, Kheda

MA 225/AHD/2012

• Counselvise Citation: [2013] 123 COUNSELVISE.COM (IT) 9892 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-02-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 27-11-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Y P VERMA
• Keywords: Opportunity of being heard; Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD B BENCH BEFORE: SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER AND SHRI T.R. MEENA, AC COUNTANT MEMBER M/S. A.C. INDUSTRIES MODASA ROAD KAPADWANJ (APPELLANT) PAN NO. AJUPS1083J VS. ACIT KHEDA RANGE, NADIAD (RESPONDENT) REVENUE BY : SRI Y.P. VERMA, SR. D.R. ASSESSEE BY : SRI SUNIL TALATI, A.R. DATE OF HEARING : 01-02-2013 DATE OF PRONOUNCEMENT : 08-02-2013 / ORDER PER : T.R. MEENA, ACCOUNTANT MEMBER:- IN THIS CASE THE ASSESSEES APPEAL NOS. 1328/AHD/2 010 AND 2177/AHD/2010 FOR ASSESSMENT YEARS 2006-07 AND 2007 -08 RESPECTIVELY HAD BEEN DISMISSED BY APPLYING THE MULTIPLAN (PVT) INDI A 38 ITD 320 (DELHI) VIDE ORDER DATED 27-09-2012. THE ASSESSEE MOVED A MISCELLANEOUS PETITION WHICH IS AS UNDER:- THE ABOVE APPEAL BEING ITA NO. 1328/AHD/2010 FOR A .Y. 2006-07 WAS DECIDED BY HONBLE AHMEDABAD BENCH B OF TRIBU NAL EXPARTE BY DISMISSING THE APPEAL APPLYING THE DECISION OF H ONBLE DELHI M. A. NOS. 225/AHD/2012 & 226/AHD/201 2 (ARISING OUT OF ITA NO. 1328/AHD/2010& 2177/AHD/20 10) A.Y.:-2006-07 & 2007-08 RESPECTIV ELY M.A. NOS.225 /AHD/2012 &226/AHD/2012 A.Y. 2006-07 &07-08 PAGE NO M/S A.C. INDUSTRIES VS. ACIT 2 TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN INDIA (PV T) LTD. 38 ITD 320 (DELHI). COPY OF THE SAID ORDER IS ENCLOSED HEREWI TH AS EXHIBIT-A. IN THIS CONNECTION YOUR APPLICANT MOST RESPECTFULLY SU BMITS AS UNDER: (1). THE APPELLANT IS A PARTNERSHIP FIRM DOING BUSI NESS OF MANUFACTURING AND SALE OF COTTON, COTTON SEEDS, COT TON OIL, COTTON OIL CAKE ETC. CERTAIN ADDITIONS HAD BEEN MADE BY T HE ASSESSING OFFICER IN THE ASSESSMENT ORDER PASSED FOR A.Y. 200 6-07, WHICH WERE PARTLY CONFIRMED BY THE COMMISSIONER OF INCOME TAX (APPEALS) AGAINST WHICH THE APPELLANT HAD FILED APPEAL BEFORE TRIBUNAL. (2). THE APPELLANT RESPECTFULLY SUBMITS THAT THE MA TTER WAS HANDED OVER TO TALATI & TALATI, CHARTERED ACCOUNTANTS AND APPEAL WAS FIELD IN 1010 FOR A.Y. 2006-07 AND THEREAFTER MORE THAN 4 TO 5 HEARINGS/ADJOURNMENTS HAVE TAKEN PLACE. WE UNDERST AND THAT THE AUTHORIZED REPRESENTATIVE SHRI SUNIL TALATI, C.A. HAS FIELD PAPER BOOK WITH ALL EVIDENCES ON EACH GROUND OF APPEAL FI LED FOR A.Y. 2006- 07. IN VIEW OF THIS THERE IS NO QUESTION THAT THE ASSESSEE IS NOT INTERESTED IN PURSING THE APPEAL. (3) IT APPEARS THAT DUE TO SEPTEMBER MONTH THE AUTH ORIZED REPRESENTATIVE WAS BUSY IN AUDIT AND OTHER INCOME T AX MATTERS. THEREFORE, THE A.R. SHRI SUNIL TALATI MISSED THE DA TE IN CAUSE LIST AND HAD STATED INCORRECT DATE ON FILE AS 22-09-2012 INS TEAD FOR 27-09- 2012. THEREFORE, HE COULD NOT REMAIN PRESENT ON TH AT DAY OR COULD NOT FILE ADJOURNMENT LETTER, WHICH IS A MISTAKE OCC URRED MOST UNINTENTIONALLY. IN VIEW OF THIS WE EARNESTLY REQU EST AND PRAY THAT THE ORDER DATED 27-09-2012 BE RECALLED AND THE APPELLAN T BE GRANTED A FRESH OPPORTUNITY OF BEING HEARD AND THE APPEAL BE DISPOSED OFF ON MERIT. (4). YOUR APPLICANT THEREFORE, SUBMITS THAT CONSIDE RING THE ABOVE REASONABLE CAUSE, IN THE INTEREST OF JUSTICE THE EX PARTE ORDER DISMISSING THE APPEAL MAY KINDLY BE RECALLED. YOUR APPLICANT ASSURES THE HONBLE MEMBERS AS IN DUTY BOUND THAT WHATEVER DATE, WHICH YOUR HONOURS MAY FIX FOR THE HEARING OF THE APPEAL AFTER RECALLING THE SAID ORDER, SHALL BE ATTENDED TO WITHOUT ANY LATCHES ON THE PART OF THE APPLICANT. IT IS THEREFORE, PRAYED WITH FOLDED HAN D THAT THE DISMISSED APPEAL BE RECALLED AND RE-FIXED AT AN EARLY DATE. (5). UNDER THE CIRCUMSTANCES THE APPLICANT HUMBLY P RAYS YOUR HONOURS TO KINDLY RECALL THE ORDER AND FIX A NORMAL HEARING ON ANY DATE CONVENIENT TO YOUR HONOURS AND JUSTICE BE PLEA SE RENDERED TO THE APPLICANT. M.A. NOS.225 /AHD/2012 &226/AHD/2012 A.Y. 2006-07 &07-08 PAGE NO M/S A.C. INDUSTRIES VS. ACIT 3 (6). FOR YOUR ACT OF KINDNESS FOR ADMITTING THIS MI SCELLANEOUS APPLICATION, FOR RECALLING THE ORDER AND FOR GIVING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE, THE APPLICANT WILL BE HIGHLY OBLIGED TO YOUR HONOURS AS IT WOULD BE IN THE BEST INTEREST OF JUSTICE. 2. WE HAVE HEARD BOTH THE SIDES AND THE LD. A.R. HA D NOT INTENTIONALLY AVOIDED THE PROCEEDING BUT DUE TO NOTING DOWN THE W RONG DATE OF HEARING IN HIS DIARY RESULTED IN NON-APPEARANCE BEFORE THE BEN CH. THERE WAS REASONABLE CAUSE FOR NON-APPEARING BY LD. A.R., THEREFORE, WE ALLOW THE M.A. IN THE INTEREST OF JUSTICE. THE CASE HAS BEEN RE-FIXED FO R HEARING IN THE OPEN COURT ON 18-03-2013 WHICH HAS BEEN NOTED DOWN BY THE LD. A.R., THEREFORE, NO SEPARATE NOTICE IS REQUIRED TO BE SENT FOR HEARING. 3. IN THE RESULT, THE M.A. IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE AT CAPTION PAGE SD/- SD/- (MUKUL KR. SHRAWAT) (T.R. MEENA) JUDICAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 08 /02/2013 A.K. / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT 2. / RESPONDENT 3. / CONCERNED CIT 4. - / CIT (A) 5. , ! , '# / DR, ITAT, AHMEDABAD 6. $% &' / GUARD FILE. BY ORDER/ ( / ' ) ! , '#