Welspun Projects Ltd., Vadodara V. Income Tax Officer,Ward-4(1), Vadodara

MA 29/AHD/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4835 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-10-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 10-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: P M MEHTA
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH AHMEDABAD BEFORE, SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER. M.A. NO. 29 /AHD/2016 [IN ITA NO.3142/AHD/2011] (ASSESSMENT YEAR:2004-05) WELSPUN PROJECTS LTD. [FORMERLY KNOWN AS MSK PROJECTS (INDIA) LTD.] 707-708, STERLING CENTER, R. C. DUTT ROAD, VADODARA APPELLANT VS. ITO, WARD-4(1), VADODARA RESPON DENT PAN: AABCM4107C / BY ASSESSEE : SHRI P. M. MEHTA, A.R. /BY REVENUE : SHRI JAMES KURIAN, SR. D.R. /DATE OF HEARING : 07.10.2016 /DATE OF PRONOUNCEMENT :17.10.2016 ORDER PER S. S. GODARA, JUDICIAL MEMBER THIS ASSESSEES MISCELLANEOUS APPLICATION FILED UND ER SECTION 254(2) OF THE ACT SEEKS TO RECALL TRIBUNALS ORDER DATED 1 3.01.2016 DISMISSING THE MAIN CASE FOR NON PROSECUTION. M.A. NO.29/AHD/2016 (WELSPUN PROJECTS LTD. VS. ITO) A.Y. 2004-05 - 2 - 2. WE HAVE HEARD BOTH THE PARTIES. CASE FILE PERUS ED. IT EMANATES FROM THE CASE RECORD THAT ASSESSEE ATTRIBUTES REASON OF ITS NON APPEARANCE BEFORE THIS TRIBUNAL AS FOLLOWS: THE ASSESSEE-APPLICANT HUMBLY SUBMITS THAT EARLIER THE ASSESSEE-APPLICANT WAS KNOWN BY THE NAME 'MSK PROJECTS INDIA LTD.' HOW EVER, ON THE ACCOUNT OF TAKEOVER, THE NAME OF THE ASSESSEE-APPLICANT GOT CHANGED FROM 'MSK PROJECTS INDIA LTD.' TO WELSPUN PROJECT LIMITED. TH E COGNIZANCE OF THE SAID CHANGE IN THE NAME OF THE ASSESSEE-APPLICANT CAN AL SO BE TAKEN BY THE NOTICE ISSUED BY THE HON'BLE TRIBUNAL CALLING THE A SSESSEE-APPLICANT TO ATTEND THE HEARING FIXED ON 29.04.2015. THEREAFTER, THE MATTER WAS ADJOURNED TO 07.09.2015 AND 13.11.2015 RESPECTIVELY . ON 13.11.2015 THE BENCH 'A' OF HON'BLE TRIBUNAL, BEFORE WHICH THE MAT TER WAS POSTED, WAS NOT FUNCTIONING AND THE MATTER AUTOMATICALLY GOT AD JOURNED TO 11.01.2016. ON 11.01.2016 IN THE CAUSE LIST ISSUED BY REGISTRY FOR FIXATION OF APPEALS THE SAID APPEAL WAS LISTED AS MSK PROJECTS (INDIA) LTD., INSTEAD OF CORRECT NAME OF THE ASSESSEE-APPLICANT I.E. WELSPUN PROJECT S LTD. (ENCLOSED AS ANNEXURE 1). THEREFORE, ON ACCOUNT OF THIS CONFUSIO N IN THE NAME OF THE ASSESSEE-APPLICANT IN THE CAUSE LIST NONE COULD REM AIN PRESENT ON BEHALF OF THE APPLICANT-ASSESSEE ON THE DATE OF HEARING. FURT HER, THE COPY OF CAUSE LIST DOWNLOADED FROM INTERNET AS WELL AS CIRCULATED BY INCOME TAX APPELLATE TRIBUNAL. AHMEDABAD BAR THE RELEVANT PAGE (ENCLOSED AS ANNEXURE 2) MENTIONED THAT THE AUTHORITY FILED FOR APPEARANCE IN THE APPEAL BELONGS TO SHRI US BHATI WHICH FURTHER ADDED TO THE CONFUSION. THE ASSESSEE-APPLICANT THEREFORE, IS GENUINELY INTE RESTED IN RUNNING THE MATTER AND HAD ASSISTED THE DEPARTMENT IN ALL THE P ROCEEDINGS BEFORE LOWER AUTHORITIES. HOWEVER, DUE TO THE AFOREMENTIONED CON FUSION, NO ONE COULD REMAIN PRESENT BEFORE YOUR HONOR'S ON THE DATE OF H EARING ON 11.01.2016. 4. THUS FROM THE ABOVE YOUR HONORS WILL APPRECIATE THAT NON-APPEARANCE ON DATE OF HEARING ON 11.01.2016 WAS FOR GENUINE AND B ONAFIDE MISTAKE ON THE PART OF THE ASSESSEE-APPLICANT WHICH IS SUFFICIENT CAUSE FOR RECALLING THE MATTER AND IN THE INTEREST OF NATURAL JUSTICE, THE ASSESSEE-APPLICANT REQUESTS YOUR HONORS TO RECALL THE MATTER. THE NECESSARY AF FIDAVIT OF THE ASSESSEE- APPLICANT IS ATTACHED HEREWITH. 3. LD. DEPARTMENTAL REPRESENTATIVE FAILS TO REBUT A LL THESE SOLEMN AVERMENTS. WE DEEM IT APPROPRIATE IN THE LARGER INT EREST OF JUSTICE THAT THE ASSESSEE DESERVES ONE MORE EFFECTIVE OPPORTUNITY OF HEARING SO AS TO GET ADJUDICATION OF ITS GRIEVANCE ON MERITS. WE ACCOR DINGLY FIX DATE OF HEARING IN THE MAIN CASE AS 10.01.2017. BOTH PARTIES HAVE NOTED DOWN THE SAME. THE REGISTRY SHALL NOT SEND ANY SEPARATE NOTICE OF HEAR ING. M.A. NO.29/AHD/2016 (WELSPUN PROJECTS LTD. VS. ITO) A.Y. 2004-05 - 3 - 4. THIS ASSESSEES MISCELLANEOUS APPLICATION SUCCEE DS IN THE TERMS INDICATED HEREINABOVE. [PRONOUNCED IN THE OPEN COURT ON THIS THE 17 TH DAY OF OCTOBER, 2016.] SD/- SD/- (AMARJIT SINGH) (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 17/10/2016 TRUE COPY S.K.SINHA / COPY OF ORDER FORWARDED TO:- / REVENUE 2 / ASSESSEE ! / CONCERNED CIT 4 !- / CIT (A) ( )* + ,--. . /0 / DR, ITAT, AHMEDABAD 1 + 23 4 5 / GUARD FILE. BY ORDER / . // . /0