SANDOZ INDIA LTD MERGED WITH CLASIANT CHEMICAL (I) LTD, V. ASST CIT RG 1(1),

MA 31/MUM/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0977 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-08-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 26-09-2014
• Assessment Year: 1987-1988
• Appeal Filed On: 23-01-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DEEPAK SUTARIA

Judgement Text

, INCOME TAX APPELLATE TRIBUNAL,MUMBAI - E BENCH. . . , , BEFORE S/SH. B.R. MITTAL,JUDICIA L MEMBER & RAJENDRA, ACCOUNTANT MEMBER M.A.NO.31/MUM/2013 (ARISING OUT OF ITA NO.4279/MUM/2011-ASSESSMENT YEA R 1987-88) M/S SANDOZ INDIA LIMITED [NOWMERGED)WITH CLARIANT CHEMICALS (I) LIMITED] 194,CHURCHGATE RECLAMATION, RAVINDRA ANNEXE,D.V.ROAD MUMBAI-400 020 V/S. ! ACIT -1(1) AAYKAR BHAVAN, M K ROAD, MUMBAI -20 PAN: AAACC5602P (APPLICANT) (RESPONDENT) APPLICANT BY :NONE RESPONDENT BY :SH.DEEPAK SUTARIA ! # $% / DATE OF HEARING : 30-08-2013 &'( # $% / DATE OF PRONOUNCEMENT : 30-08-2013 ) / O R D E R PER RAJENDRA, A.M. IN THIS CASE,MISCELLANEOUS APPLICATION (MA NO.31/MU M/2013) WAS FILED BY THE ASSESSEE ON 23. 01.2013 CHALLENGING THE ORDER OF THE TRIBUNAL PASSE D ON 23.10.2012.APPLICATION IS ACCOMPANIED BY THE TWO AFFIDAVITS.FIRST AFFIDAVIT IS OF AFFIDAV ITS DATED 11.01.2013 OF SHRI BANKATLAL GAGGAR, DIRECTOR FINANCE AND COMPANY SECRETARY AND THE OTHE R HAS BEEN FILED ON 22/01/2013 BY SH. RAGHUNATH P ACHARYA,CA AND THE AUTHORISED REPRESENT ATIVE (AR) OF THE ASSESSEE . 2. AGGRIEVED BY THE ORDER DATED 08.02. 2011,OF THE COM MISSIONER OF INCOME TAX (APPEALS)-1, MUMBAI ASSESSEE, FILED AN APPEAL FOR AY.UNDER CONSI DERATION WITH THE TRIBUNAL ON 26.05. 2011.APPEAL FILED BY THE ASSESSEE COMPANY WAS DISMI SSED BY THE TRIBUNAL ON 23.10.2012 ON THE PREMISE THAT THE ASSESSEE WAS NOT INTERESTED IN PUR SUING THE APPEAL.IN THE APPLICATION IT WAS STATED THAT THE CHARTERED ACCOUNTANT(CA)OF THE ASSESSEE IN ADVERTENTLY DID NOT NOTE THAT ACKNOWLEDGE - MENT RECEIPT OF THE APPEAL ALSO CONSTITUTED NOTICE FOR FIRST HEARING OF THE APPEAL WHICH IN THE INSTANT CASE WAS 28.03.2012,THAT DUE TO THIS PRELIM INARY AND FUNDAMENTAL ERROR THE APPEAL COULD NOT BE ATTENDED ON 28.03.2012 AND THE MATTER WAS AD JOURNED TO 20.06.2012,THAT TO ASCERTAIN WHETHER ANY NOTICE WAS ISSUED TO THE ASSESSEE FOR T HE NEXT DATE OF HEARING ON 20.06.2012 THE ASSESSEES CA VIDE LETTER DATED 21.11.2012 REQUESTE D FOR A COPY OF THE NOTICE,THAT THE REGISTRARS OFFICE GAVE A CERTIFIED TRUE COPY OF THE NOTICE FIX ING THE HEARING ON 20.06.2012,THAT THEREAFTER, THE ASSESSEE CHECKED ITS INWARD REGISTER TO FIND OUT W HETHER IT ACTUALLY RECEIVED NOTICE OF HEARING DATED 23.04.2012.,THAT ON SUCH INSPECTION, AN ENTRY DATED 30.04.2012 OF SOME DOCUMENT HAVING RECEIVED FROM THE TAX DEPARTMENT WAS FOUND, BUT EXA CT DESCRIPTION OF THE SAME COULD NOT DECIPHERED,THAT IT WAS AVERRED THAT EITHER THE FORE GOING NOTICE WAS RECEIVED BY THE ASSESSEE AND THROUGH OVERSIGHT THE TAX DEPARTMENT PERSONNEL DID NOT INTIMATE THE ASSESSEES CA ABOUT THE DATE OF HEARING OR THE NOTICE WAS NOT RECEIVED AT ALL,TH AT ASSUMING IN A WORST SCENARIO THAT THE ABOVEMENTIONED NOTICE WAS RECEIVED BY THE ASSESSEE IT SHOULD BE TAKEN AS A GENUINE AND BONA FIDE MISTAKE OF THE TAX PERSONNEL,THAT SAME WAS UNI NTENTIONALLY OVERLOOKED,THAT SAID DATE OF HEARING COULD NOT BE CONVEYED TO THE ASSESSEES CA, THAT HE WAS UNAWARE OF THE DATE OF HEARING, THAT ON 20.06.2012, THE BENCH WAS NOT FUNCTIONING A ND THROUGH NOTICE BOARD THE APPEAL WAS ADJOURNED TO 23.10.2012,THATDUE TO THE EARLIER PRIM ARY FAUX PAS DESCRIBED AS ABOVE THE ASSESSEE COULD NOT BE IN KNOW OF THE SUBSEQUENT HEARING OF T HE APPEAL ON 23.10.2012,THAT IT COULD NEITHER ATTEND THE HEARING ON 23.10.2012 NOR FILE AN ADJOUR NMENT LETTER,THAT NON-ATTENDANCE BY THE ASSESSEE OF THE HEARING OF THE APPEAL ON 23.12.2012 WAS PURELY AND SOLELY DUE TO SUFFICIENT, REASONABLE AND UNAVOIDABLE CAUSE,THAT THE NON-ATTEN DANCE ON THE STIPULATED DATE OF HEARING COULD NOT BE ATTRIBUTED TO THE ASSESSEES INACTION,NEGLEC T AND FAILURE,BUT WAS TRACEABLE TO THE UNCONTROLL -ABLE FACTORS NOT WITHIN THE ASSESSEES REALM OF CO NTROL.IN THE ACCOMPANYING AFFIDAVITS SIMILAR AVERMENTS HAVE BEEN MADE. 3. ON RECEIPT OF THE APPLICATION A HEARING NOTICE WAS SENT AT THE LAST KNOWN ADDRESS OF THE ASSESSEE, AS GIVEN IN THE SAID APPLICATION.AS PER T HE LETTER,SENT BY THE REGISTRY OF THE TRIBUNAL ON17.06.2013,HEARING WAS FIXED ON 30.08.2013.POSTAL AUTHORITIES HAVE RETURNED THE LETTER WITH REMARKS LEFT .ON 30.08.2013,NO ONE APPEARED BEFOR E US,NOR ANY APPLICATION FOR ADJOURNMENT WAS FILED.IN THESE CIRCUMSTANCES,WE ARE LEFT WITH N O OPTION,BUT TO DISMISS THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE-COMPANY. AS A RESULT,APPLICATION FILED BY THE A SSESSEE STANDS DISMISSED. * $+ !*$ , - # . / !0 # $ 12 . ORDER PRONOUNCED IN THE OPEN C OURT AT THE TIME OF HEARING ON 30 TH ,AUGUST,2013 . ) # &'( 3 4! 30. .$ , 2013 ' # . 5 SD/- SD/- ( . 6 6 6 6 . . B.R.MITTAL) ( / RAJENDRA) / JUDICIAL MEMBER /ACCOUNTANT MEMBER / MUMBAI, 4! /DATE:30 TH ,AUGUST,2013 SK ) ) ) ) # ## # 7$8 7$8 7$8 7$8 98($ 98($ 98($ 98($ / COPY OF THE ORDER FORWARDED TO : 1. ASSESSEE / :/ 2. RESPONDENT / 7;:/ 3. THE CONCERNED CIT(A)/ < = , 4. THE CONCERNED CIT/ < = 5. DR C BENCH, ITAT, MUMBAI / 8>. 7$! , . . . 6. GUARD FILE/ . ? ;8$ ;8$ ;8$ ;8$ 7$ 7$7$ 7$ //TRUE COPY// )! / BY ORDER, @ / 1 DY./ASST. REGISTRAR , /ITAT, MUMBAI