Aprica Pharmaceuticals P. Ltd., Ahmedabad V. The Dy. Commissioner of Income Tax, Circle-1(1)(2), Ahmedabad

MA 330/AHD/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4676 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 27-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJESH MEENA
• Assessee Lawyers: S N DIVATIA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER MA NO.330/AHD/2018 AY 2013-14 ( IN ITA NO.2452/AHD/2016 AY 2013-14 ) APRICA PHARMACEUTICAL PVT.LTD. C/O. JITENDRAKUMAR D.ROKAD 404 SHIVALIK ABAISE OPP. DEVAURAM 100FT ROAD, PRAHLADNAGAR AHMEDABAD- 380 015 / VS. THE DY.CIT CIRCLE-1(1)(2) AHMEDABAD ./ ./ PAN/GIR NO. : AAJCA 7372 D ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI S.N. DIVATIA, AR / RESPONDENT BY : SHRI RAJESH MEENA, SR.DR / DATE OF HEARING 15/03/2019 !'# / DATE OF PRONOUNCEMENT 19/03/2019 / O R D E R PER MAHAVIR PRASAD, JUDICIAL MEMBER: THE ASSESSEE BY WAY OF THIS MISCELLANEOUS APPLICAT ION IS SEEKING TO RECALL THE ORDER DATED 28/08/2018 OF THE TRIBUNA L BEARING ITA NO.2452/AHD/2016 FOR ASST.YEAR 2013-14. 2. IN THE PRESENT MISCELLANEOUS APPLICATION, IT IS SUBMITTED BY THE ASSESSEE THAT THE AFORESAID APPEAL WAS DISMISSED ON THE GROUND THAT NONE APPEARED ON THE DATE OF HEARING I.E. 24/08/2018 ON BEHALF OF ASSESSEE NOR ANY ADJOURNMENT APPLICATION WAS FILED. THE ASSESS EE SUBMITTED THAT ASSESSEE HAS NOT RECEIVED SAID NOTICE FIXING THE DA TE OF HEARING ON 24/08/2018 AS MENTIONED IN THE IMPUGNED ORDER BECAU SE THE MANAGEMENT MA NO.330/AHD/2018 (IN ITA NO.2452/AHD/16) APRICA PHARMACEUTICALS PVT.LTD. VS. DCIT ASS T.YEAR 2013-14 - 2 - HAD SEPARATED DUE TO DISPUTES AND DIFFERENCES AND E VEN THE BUSINESS OF THE ASSESSEE-COMPANY WAS CLOSED SINCE LONG. ASSES SEE ALSO STATED THAT THE ORDER OF THE TRIBUNAL DATED 28/08/2008 WAS RECE IVED BY THE ASSESSEE ON 06/11/2018. ASSESSEE FURTHER SUBMITTED THAT THE ORDER PASSED BY THE HONBLE TRIBUNAL MAY BE RECALLED AND THE APPEAL MAY BE FIXED FOR FRESH HEARING FOR DISPOSAL ON MERITS AFTER CONSIDERING TH E AFORESAID CONTENTIONS. 3. AFTER CONSIDERING THE CIRCUMSTANCES EXISTING IN THE CASE AND THE SUBMISSION OF THE ASSESSEE, WE AGREE WITH THE CONTE NTION OF THE ASSESSEE THAT THERE WAS A REASONABLE CAUSE FOR ASSESSEES FA ILURE TO APPEAR BEFORE THE ITAT ON THE DATE OF HEARING. ACCORDINGLY, WE R ECALL THE ORDER OF THE ITAT AHMEDABAD BENCH C PASSED IN ITA NO.2452/AHD/ 2016 FOR AY 2013-14 DATED 28/08/2018(SUPRA) AND DIRECT THE REGI STRY TO FIX THE APPEAL ON 13/06/2019 FOR FRESH HEARING. BOTH THE PARTIES WERE SUITABLY INFORMED IN COURT AND ACCORDINGLY THE NOTICE OF HEA RING WAS DISPENSED WITH THE CONSENT OF BOTH PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 19/03/2019 SD/- SD/- (WASEEM AHMED) (MAHAVIR PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 19/03/2019 &. ., .(. . / T.C. NAIR, SR. PS MA NO.330/AHD/2018 (IN ITA NO.2452/AHD/16) APRICA PHARMACEUTICALS PVT.LTD. VS. DCIT ASS T.YEAR 2013-14 - 3 - / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ) *+ , / CONCERNED CIT 4. , ( ) / THE CIT(A)-1, AHMEDABAD 5. /01 ((*+ , *+# , ) / DR, ITAT, AHMEDABAD 6. 145 6 / GUARD FILE. / BY ORDER, / ( //TRUE COPY// / ( DY./ASSTT.REGISTRAR) !' #, / ITAT, AHMEDABAD 1. DATE OF DICTATION 18.3.2019 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 18.3.2019 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.19.3.19 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 19.3.19 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER