The DCIT, 1(1), Indore V. M/s. Lakhani Foot Care Ltd., Indore

MA 30/IND/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 3832 (ITAT-INDORE)
• Duration Of Justice: 4 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-01-2016
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 08-01-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 18-08-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R A VERMA
• Keywords: Principle of natural justice; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI B.C.MEENA, ACCOUNTANT MEMBER M.A.NOS. 27 TO 30/IND/2015 (ARISING OUT OF I.T.A.NOS. 386 TO 388/IND/2012 & 409/IND/2013 A.YS. : 2003-04 TO 2005-06 & 2009-10 DY. CIT, 1(1), M/S.LAKHANI FOOT CARE LIMITED, INDORE. VS. DEVGUARADIA, INDORE APPLICANT RESPONDENT PAN NO. AABCM8126D I.T.A.NOS. 386 TO 388/IND/2012 & 409/IND/2013 A.YS. : 2003-04 TO 2005-06 & 2009-10. DY. CIT, 1(1), M/S.LAKHANI FOOT CARE LIMITED, INDORE. VS. DEVGUARADIA, INDORE APPELLANT RESPONDENT APPELLANTS BY : SHRI R.A.VERMA, DR RESPONDENT BY : NONE. DY. CIT, 1(1), INDORE VS. M/S. LAKHANI FOOTCARE LIM ITED, M.A.NOS. 27 TO 29 AND 30/IND/2015 - A.YS. 2003-04 TO 2005-06 & 2009- 10 2 2 O R D E R PER D.T.GARASIA, J.M. THESE MISCELLANEOUS APPLICATIONS U/S 254(2) OF THE INCOME-TAX ACT, 1961, ARE PREFERRED BY THE REVENUE ON THE GROUND THAT THE TRIBUNAL VIDE ORDER DATED 07 TH MAY, 2015, DISMISSED THE APPEALS OF THE DEPARTMENT FOR NON-PRO SECUTION AS ASSESSEE COULD NOT APPEAR ON THE APPOINTED DATE DUE TO CERTAIN UNAVOIDABLE CIRCUMSTANCES. 2. DURING THE COURSE OF HEARING, NOBODY APPEARED ON BEHALF OF THE ASSESSEE. BUT, AN APPLICATION DATED 6.1.2016 HAS BEEN RECEIVED IN THIS OFFICE ON 7 TH JANUARY, 2016, STATING THAT THE UNIT OF THE ASSESSEE HAS BEEN SEALED AND ALL THE RE CORDS HAVE BEEN CEASED BY BANK OF INDIA. THUS, THEY HAD NOT RE CEIVED THE NOTICES. THEIR COUNSEL, WHO WAS TO REPRESENT THE CA SE IS SUFFERING FROM FEVER. THEREFORE, THE COUNSEL IS NOT ABLE TO ATTEND THE HEARING IN SUCH A SHORT TIME. THE ASSESS EE SOUGHT DATE OF HEARING : 08 .01.2016 DATE OF PRONOUNCEMENT : 08 .01.2016 DY. CIT, 1(1), INDORE VS. M/S. LAKHANI FOOTCARE LIM ITED, M.A.NOS. 27 TO 29 AND 30/IND/2015 - A.YS. 2003-04 TO 2005-06 & 2009- 10 3 3 ADJOURNMENT. IT WAS REQUESTED THAT THE EX PARTE OR DER OF THE TRIBUNAL DATED 07.05.2015 MAY BE RECALLED. 3. THE LD. DR CONTENDED THAT IT WAS THE DUTY OF THE ASSESSEE TO REMAIN PRESENT ON THE APPOINTED DATE, THEREFORE, NO LENIENCY IS REQUIRED, MORE SPECIFICALLY WHEN THE AS SESSEE WAS AWARE OF THE DATE OF THE HEARING. 3. WE HAVE PERUSED THE RECORD AND CONSIDERED THE WR ITTEN SUBMISSIONS. UNDER THE FACTS NARRATED HEREINABOVE A ND KEEPING IN VIEW THE PRINCIPLE OF NATURAL JUSTICE, W E ARE OF THE CONSIDERED OPINION THAT SUBSTANTIAL CAUSE OF JUSTIC E MUST PREVAIL ON TECHNICALITIES ESPECIALLY WHEN THE ASSES SEE HAS STATED THE REASONS OF NON-APPEARANCE AS NARRATED AB OVE. THEREFORE, WE ARE OF THE VIEW THAT NO PERSON SHOULD BE CONDEMNED UNHEARD, CONSEQUENTLY, THE EX-PARTE ORDER OF THE TRIBUNAL DATED 07.05.2015 IS RECALLED. 4. ALL THE APPEALS ARE HEARD ON MERITS. IN ALL THE APPEALS, THE TAX EFFECT IS BELOW THE PRESCRIBED LIMIT, THERE FORE, THE APPEALS ARE ALSO DISMISSED BY THIS COMMON ORDER. DY. CIT, 1(1), INDORE VS. M/S. LAKHANI FOOTCARE LIM ITED, M.A.NOS. 27 TO 29 AND 30/IND/2015 - A.YS. 2003-04 TO 2005-06 & 2009- 10 4 4 5. IN THE RESULT, THE MISC. APPLICATIONS OF THE REV ENUE ARE DISPOSED IN TERMS OF THE ABOVE OBSERVATION AND ALL THE APPEALS OF THE REVENUE ARE DISMISSED. THIS ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT ON 8 TH JANUARY, 2016. SD/- (B.C.MEENA) ACCOUNTANT MEMBER SD/- ( D.T.GARASIA) JUDICIAL MEMBER DATED :8 TH JANUARY, 2016. CPU*