Infinite Civil Solutions Pvt. Ltd., Ahmedabad V. The Dy.CIT, Circle-2(1)(1), Ahmedabad

MA 270/AHD/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6838 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 11-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LALIT P JAIN
• Assessee Lawyers: B K PATEL
• Section: 37(1)

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: 270/AHD/2018 (IN ITA NO. 772/AHD/2016) (ASSESSMENT YEAR: 2010-11) INFINITE CIVIL SOLUTIONS PVT. LTD. F.P. 25, NR. ADITYA ELEGANCE & RAILWAY TRACK, CMS HOSPITAL ROAD, THALTEJ, AHMEDABAD V/S DCIT, CIRCLE- 2(1)(1),AHMEDABAD (APPELLANT) (RESPONDENT) PAN: AABCI7586H APPELLANT BY : SHRI B. K. PATEL, A.R. RESPONDENT BY : SHRI LALIT P. JAIN , SR. D.R . ( )/ ORDER DATE OF HEARING : 21 -12-201 8 DATE OF PRONOUNCEMENT : 01 -01-2019 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 INTENDS TO RECALL THE IMPUGNE D EX PARTE ORDER DT. 13-08- 2018 PASSED BY THIS TRIBUNAL. M.A. NO 270/ AHD/2018 . A.Y. 2012-13 2 2. THE LD. AR BEFORE US SUBMITTED AS UNDER: 1) THIS MISCELLANEOUS APPLICATION IS MADE FOR RECAL LING THE ORDER PASSED BY THE HON'BLE BENCH ON 13-8-2018. 2) THE APPEAL IS FILED BY THE APPELLANT AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEAL)-2, AHMEDABAD DTD 22-1-2016 FOR ADDITION AS GIVEN BELOW, I) ADDITION ON ACCOUNT OF DISALLOWANCE OF REN T EXPENSE U/S 37(1) AND U/S 40A(2)(B) OF RS. 6,00,000/- II) DISALLOWANCE OF LEGAL AND PROFESSIONAL FE ES OF RS. 25,30,500/- 3) THE LD CIT(A) CONFIRM THE ADDITION OF RS. 25,30, 500/- BEING THE PROFESSIONAL FEES PAID TO THE RELATED PARTY WITHOUT CONSIDERING THE FACTS AND EVI DENCE PUT BEFORE THE ASSESSING OFFICE AND ALSO WITH HIM. 4) MR. RAKESH BHAVSAR WHO IS WORKING WITH M/S B K P ATEL & CO., CHARTERED ACCOUNTANT WHO ARE OUR AUTHORISED REPRESENTATIVE COULD NOT MAKE HIM SELF PRESENTED FOR SEEKING THE ADJOURNMENT ON THE DATE OF HEARING I.E. ON 7-8-2018 THOUGH INSTRUC TED BY B K PATEL AND COULD NOT TIMELY REACH TO MENTION FOR THE ADJOURNMENT. 5) THE HEARING WAS FIXED ON 7-8-2018 AND THE NOTICE IS ALSO SERVED TO THE COMPANY. UNFORTUNATELY, MR RAKESH BHAVSAR COULD NOT REACH TIMELY AND THEREF ORE THE MATTER WAS DISPOSED BY HON'BLE BENCH FOR WANT OF ATTENDANCE BY EX-PARTE ORDER DTD 13-8-2 018 STATING THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE MATTER AND WAS DECIDED EX-PARTE 6) THE APPELLANT THEREFORE PRAYS THAT UNDER THE ABO VE FACTS AND CIRCUMSTANCES AND BONA FIDE MISTAKE ON THE PART OF ASSISTANT OF AUTHORISED REPRESENTATIVE , HON'BLE BENCH IS REQUESTED TO RECALL THE ORDER PASSED ON 13-8-2018. 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. 13-08-2018, 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 13-08-2018. THUS, FOLLO WING THE VARIOUS DECISIONS IN THE CASES OF MULTIPLAN INDIA (P) LTD REPORTED IN 38 ITD 320 (DEL), HON'BLE M.A. NO 270/ AHD/2018 . A.Y. 2012-13 3 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 [13-08- 2018]. THEREFORE, IN V IEW OF SUBMISSION OF ASSESSEE WE RECALL THE ORDER DATED 13-08-2018 BY ALLOWING TH IS MISC. APPLICATION FILED BY THE ASSESSEE. 5. NEXT DATE OF HEARING IN THIS MATTER IS 08/ 04/2019 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 01- 01- 2019 SD/- SD/- (PRADIP KUMAR KEDIA) (MAHAVIR PRASAD) ACCOUNTANT MEMBER TRUE COPY JU DICIAL MEMBER AHMEDABAD: DATED 01 /01/2019 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