M/s. T.P.D. Finance Limited, MUMBAI V. DCIT, UDAIPUR

MA 33/JODH/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3458 (ITAT-JODHPUR)
• Duration Of Justice: 1 year(s) 1 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-09-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 01-09-2015
• Assessment Year: misc
• Appeal Filed On: 15-07-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI G.C. GUPTA, H O NBLE VICE PRESIDENT SHRI R.C. SHARMA , HONBLE ACCOUNTANT MEMBER MA NO. 33/JODH/014 IT SS A NO. 0 4 / JODH / 20 1 2 [A.Y. 1990 - 91 TO 1999 - 200 0 UPTO 07 - 04 - 199 9 ] M/S TPD FINANCE LIMITED VS. THE DY./A.C.I.T AMET DISTRICT, RAJSAMAND CENTRAL CIRCLE - 1 UDAIPUR PAN NO : A ACCT 1949 A (APPELLANT) (RESPONDENT) A SSESSEE B Y : SHRI B.M. OSTWAL DEPARTMENT B Y : SHRI S.L. MOURYA DATE OF H EAR ING : 01 . 0 9 .201 5 DATE OF PRONOUNCEMENT : 01 . 0 9 . 201 5 ORDER PER R.C. SHARMA, AM: - THIS MISCELLANEOUS APPLICATION ARISING OUT OF ORDER DATED 22 .0 7 .2013 IN IT SS A NO. 04 /JU/2013 HAS BEEN FILED BY THE ASSESSEE. 2 2. IN THE SAID APPLICATION , T HE LD. A.R. PRAYED FOR RECALLING OF THE TRIBUNAL ORDER DATED 22 - 07 - 2013 BY RELYING ON CERTAIN DECISIONS AS UNDER: WE HAVE TO DRAW YOUR KIND ATTENTION TO THE PENDING MA WHICH WAS FIRST POSTED FOR HEARING ON 16 - 07 - 2014 WITHOUT PRIOR NOTICE AND ADJOURNED TO 21 - 10 - 2014. AFTER ADJOURNMENT, I / WE HAVE REQUESTED FOR FURTHER ADJOURNMENT BECAUSE THE HEARING FIXED ON 21 - 10 - 2014 WAS FALLING ON DASSERAH FESTIVAL. THE HON. TRIBUNAL, INSTEAD OF DECIDING THE ADJOURNMENT APPLICATION, SINE - DIE ADJOURNED THE SAID MA ON 05 - 09 - 2014. TH US, AS ON DATE THE SAID MA STOOD SINE - DIE ADJOURNED. I / WE DRAW YOUR KIND ATTENTION TO THE FACT THAT THE ORDER IN IT(SS)A - 4/JU/2012 WAS DISMISSED FOR THE WANT OF PROSECUTION. THE HON. SC HAS HELD IN BALAJI STEEL RE - ROLLING MILLS VS. COMMISSIONER OF CENTRA L EXCISE AND CUSTOMS, (2014) 272 CTR, 205 PG. THAT THE TRIBUNAL HAS NO POWER TO DISMISS THE APPEAL FOR THE WANT OF PROSECUTION. IT HAS TO PASS AN ORDER AS IT THINKS FIT EVEN WITHOUT HEARING THE APPELLANT. THE IMPUGNED ORDER OF DISMISSAL IS VOID, AB - INITIO AND ACCORDINGLY, I / WE, THEREFORE, REQUEST YOUR HONOUR TO RESTORE THE APPEAL UNDER INTIMATION. IT HAS BEEN BROUGHT TO THE NOTICE OF UNDERSIGNED FROM COMPLAINT U/S 276C(2) OF THE ACT FOR THE PURPOSES OF RECOVERY AND, THEREFORE, IT IS UTMOST REQUIRED TO DEF END THAT CRIMINAL COMPLAINT. 3 . DURING THE COURSE OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE REITERATED THE SUBMISSIONS MADE IN THE ABOVE SAID APPLICATION AND REQUESTED TO RE STORE THE APPEAL. 3 3 . IN HIS RIVAL SUBMISSIONS, THE LD. D.R. CONTESTED THE S AME. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND HAVE CAREFULLY GONE THROUGH THE ENTIRE MATERIAL AVAILABLE ON RECORD. IN THE PRESENT CASE, IT IS AN ADMITTED FACT THAT THE APPEAL OF THE ASSESSEE W AS HEARD EX - PARTE QUA THE ASSESSEE . THE REASONS MENTIONED BY THE ASSE SSEE IN HIS APPLICATION FOR NON - APPEARANCE ON THE DATE OF HEARING SEEM TO BE SATISFACTORY. THEREFORE, IN THE INTEREST OF JUSTICE, WE RESTORE THE APPEAL AND DIRECT THE REGISTRY TO FIX THE CASE I.E. APPEAL OF THE ASSESSEE FOR HEARING IN DUE COURSE. 5 . IN THE RESULT, THE MA OF THE ASSESSEE IS ALLOWED. ORDER PRON OUNCED IN THE COURT ON 01 - 0 9 - 201 5 . SD/ - SD/ - (G.C. GUPTA) ( R.C. SHARMA ) VICE PRESIDENT ACCOUNTANT MEMBER DATED : 1 ST SEPTEMBER , 2015 . VL/ - COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) BY ORDER 5. THE DR ASSISTANT REGISTRAR ITAT, JODHPUR