Asiatic Colourchem Industries Ltd.,, Ahmedabad V. The Dy. CIT., (OSD), Range-I, Ahmedabad

MA 26/AHD/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3112 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-06-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 19-06-2015
• Assessment Year: 2001-2002
• Appeal Filed On: 17-04-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DINESH SINGH

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD .., , BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER MA NO.26/AHD/2015 A.Y. 2001-02 ( IN ./ IN I.T.A. NO. 1933/AHD/2011 AY 2001-02) ASIATIC COLOUR CHEM INDU.LTD. 1503, GIDC ESTATE PHASE-I, NARODA AHMEDABAD-382 330 (ORIGINAL APPELLANT) / VS. THE DY.CIT (OSD) RANGE-1 AHMEDABAD (ORIGINAL RESPONDENT) ./ ./ PAN/GIR NO. : AABCA 6297 R ( # / APPLICANT ) .. ( $% # / RESPONDENT ) #& / APPLICANT BY : SHRI CHIRAG SHAH, AR $% #'& / RESPONDENT BY : SHRI DINESH SINGH, SR.DR ()'* / DATE OF HEARING 19/06/2015 +,-.'* / DATE OF PRONOUNCEMENT 24/06/2015 / O R D E R PER SHRI KUL BHARAT, JUDICIAL MEMBER : THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY TH E ASSESSEE ON 17.04.2015 (ARISING OUT OF ITA NO.1933/AHD/2011 FOR AY 2001-02) SEEKING FOR RECALLING THE ORDER DATED 30/12/2014 PASSED BY THE ITAT C BENCH, AHMEDABAD. MA NO.26/AHD/2015 (IN ITA NO.1933/AHD/2011) ASIATIC COLOUR CHEM INDU.LTD. VS. THE DY.CIT(OSD ) ASST.YEAR 2001-02 - 2 - 2. THE LD.COUNSEL FOR THE ASSESSEE REITERATED THE S UBMISSIONS AS WERE MADE IN THE MISCELLANEOUS APPLICATION. THE RELEVANT POR TION OF THE ASSESSEES APPLICATION DATED 16.4.2015 IS REPRODUCED HEREUNDE R:- 1. WITH REFERENCE TO THE ABOVE THE APPELLANT WOULD LI KE TO STATE THAT THE REFERRED ORDER HAS BEEN PASSED BY DISMISSING THE AP PEAL AS DEFECTIVE AND NOT CONSIDERING THE MERIT OF THE CASE. THE HONORAB LE TRIBUNAL PASSED THE ORDER AS DEFECTIVE BECAUSE ALONG WITH THE FILING OF APPEAL COPY OF FORM NO.35 WAS NOT ATTACHED AND AS THIS DEFECT WAS NOT C URED TILL THE TIME OF HEARING. 2. AGAINST THE ABOVE FACT THE APPELLANT WOULD LIKE TO STATE THAT FORM NO.35 WAS NOT FILED WITH APPEAL MEMO AS THE SAME WAS MISP LACED AND COULD NOT BE FOUND IN TIME. HOWEVER THE COPY OF THE SAME IS NOW AVAILABLE WHICH IS ENCLOSED HEREWITH FOR YOUR HONOURS READY REFERENCE . SO IT IS OUR HUMBLE REQUEST CONSIDERING THE MENTION FACTS THAT THE TECH NICAL DEFECT MAY NOW BE CONSIDERED AS RECTIFIED AND RECALL THE REFERRED ORD ER SO AS TO DECIDE THE APPEAL ON MERITS. 3. FURTHER THE APPELLANT WOULD LIKE TO RELY ON THE REC ENT JUDGEMENT OF DELHI HIGH COURT IN CASE OF REMFRY AND SONS V. CIT [2005] 276 ITR 1 (DELHI) WHERE IT WAS HELD THAT WHEN APPEAL IS FILED IN TIME THE DEFECTS IN THE APPEAL WHICH MAY ARISE OUT OF PROCEDURAL IRREGULARI TY, SO THAT FAILURE TO COMPLY WITH THE SAME CANNOT JEOPARDIZE A REMEDY PRO VIDED BY LAW, THE BASIC OBJECT OF WHICH IS ATTAINMENT ON EFFECTIVE A ND EFFICACIOUS DISPOSAL OF CASES IN CONFORMITY WITH PROVISIONS OF THE STATU E. A HYPER-TECHNICAL INTERPRETATION, IT WAS FELT, WOULD BE AGAINST THE S PIRIT OF THE BASIC RULE OF LAW AND INTERPRETATION, IT WAS FELT, AS WAS DECIDED IN A MATTER RELATING TO PROCEDURE PRESCRIBED UNDER THE CIVIL PROCEDURE CODE BY THE SUPREME COURT IN UNITED BANK OF INDIA V. NARESHKUMAR [1997] 90 CO MP CAS 329. 2.1. HOWEVER, LD.SR.DR SHRI DINESH SINGH STRONGLY O PPOSED THE APPLICATION OF THE ASSESSEE AND SUBMITTED THAT THE ASSESSEE HAS NOT POINTED OUT ANY MISTAKE IN THE TRIBUNAL ORDER DATED 30/12/2014(SUPRA). MA NO.26/AHD/2015 (IN ITA NO.1933/AHD/2011) ASIATIC COLOUR CHEM INDU.LTD. VS. THE DY.CIT(OSD ) ASST.YEAR 2001-02 - 3 - 3. WE HAVE HEARD THE RIVAL SUBMISSIONS, PERUSED THE MATERIAL AVAILABLE ON RECORD. WE FIND THAT THIS TRIBUNAL WAS PLEASED TO D ISMISS THE APPEAL ON THE GROUND THAT THE ASSESSEE HAD NOT FILED FORM NO.35 A LONG WITH GROUNDS OF APPEAL. AS PER RULE 9(3), THE TRIBUNAL MAY IN ITS DISCRETION ACCEPT A MEMORANDUM OF APPEAL WHICH IS NOT ACCOMPANIED BY AL L OR ANY OF THE DOCUMENTS REFERRED TO IN SUB-RULE(1). THE ASSESSEE HAS CURED THE DEFECT BY FILING A FORM NO.35 ALONG WITH MISCELLANEOUS APPLIC ATION. UNDER THESE FACTS, WE DEEM IT PROPER TO RECALL THE TRIBUNAL ORDER DATE D 30/12/2014 PASSED IN ITA NO.1933/AHD/2011 FOR AY 2001-02(SUPRA) AND DIRECT T HE REGISTRY TO FIX THE ASSESSEES APPEAL IN ITA NO.1933/AHD/2011 FOR AY 2 001-02 FOR HEARING ON 27/08/2015 . BOTH THE PARTIES WERE INFORMED IN COURT AND THE NOTICE OF HEARING IS THEREFORE DISPENSED WITH THE CONSENT OF BOTH PAR TIES. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON WEDNESDAY, THE 24 TH DAY OF JUNE, 2015 AT AHMEDABAD. SD/- SD/ - ( .. ) ( ) ( N.S. SAINI ) ( KUL BHARAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED : 24/ 06 /2015 2*..,(.../ T.C. NAIR, SR. PS MA NO.26/AHD/2015 (IN ITA NO.1933/AHD/2011) ASIATIC COLOUR CHEM INDU.LTD. VS. THE DY.CIT(OSD ) ASST.YEAR 2001-02 - 4 - !'#$%$&' / COPY OF THE ORDER FORWARDED TO : 1. # / THE APPLICANT 2. $% # / THE RESPONDENT. 3. 345 6 / CONCERNED CIT 4. 6 ( ) / THE CIT(A)-VI, AHMEDABAD 5. 7(8$45 , *45. , 3 / DR, ITAT, AHMEDABAD 6. 8:;<) / GUARD FILE. / BY ORDER, %7$ //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 22.6.15 (DICTATION-PAD 3+ P AGES ATTACHED AT THE END OF THIS FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER ..22.6.15 3. OTHER MEMBER... 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S.24.6.15 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 24.6.15 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER