Kirti Dal Mills Ltd., Latur V. Assistant Commissioner of Income-Tax, Central Circle -2, Nashik

MA 335/PUN/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 5912 (ITAT-PUNE)
• Duration Of Justice: 6 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-07-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 25-12-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 73; 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER M.A.No. A.Y. Name of Applicant Name of Respondent/Revenue M.A.No.328/PUN/2023 Arising out of ITA No.517/PUN/2021 2013-14 M/s. Kirti Agrotech Ltd. 79-C, Market Yard, Latur – 413512 PAN : AACCK3945M ITO, Ward-1, Nanded M.A.No.329/PUN/2023 Arising out of ITA No.429/PUN/2021 2014-15 M/s. Kirti Agrotech Ltd. 79-C, Market Yard, Latur – 413512 PAN : AACCK3945M ACIT, Central Circle-2, Nashik M.A.No.330/PUN/2023 Arising out of ITA No.432/PUN/2021 2014-15 M/s. Kirti Solvex Ltd. 79-C, Market Yard, Latur – 413512 PAN : AAACK7419E ACIT, Central Circle-2, Nashik M.A.No.331/PUN/2023 Arising out of ITA No.431/PUN/2021 2013-14 M/s. Kirti Solvex Ltd. 79-C, Market Yard, Latur – 413512 PAN : AAACK7419E ACIT, Central Circle-2, Nashik M.A.No.332/PUN/2023 Arising out of ITA No.518/PUN/2021 2014-15 M/s. Kirti Agrotech Ltd. 79-C, Market Yard, Latur – 413512 PAN : AAACK7419E ITO, Ward-1, Nanded M.A.No.333/PUN/2023 Arising out of ITA No.433/PUN/2021 2014-15 M/s. Kirti Agrovet Ltd. 79-C, Market Yard, Latur – 413512 PAN : AACCK6480D ACIT, Central Circle-2, Nashik M.A.No.334/PUN/2023 Arising out of ITA No.434/PUN/2021 2014-15 M/s. Kirti Dal Mills Ltd. 79-C, Market Yard, Latur – 413512 PAN : AAACK7418F ACIT, Central Circle-2, Nashik M.A.No.335/PUN/2023 Arising out of ITA No.516/PUN/2021 2014-15 M/s. Kirti Dal Mills Ltd. 79-C, Market Yard, Latur – 413512 PAN : AAACK7418F ACIT, Central Circle-2, Nashik M.A.No.336/PUN/2023 Arising out of ITA No.519/PUN/2021 2014-15 M/s. Kirti Solvex Ltd. 79-C, Market Yard, Latur – 413512 PAN : AAACK7419E ITO, Ward-1, Nanded M.A.No.337/PUN/2023 Arising out of ITA No.430/PUN/2021 2014-15 M/s. Kirti Foods Ltd. 79-C, Market Yard, Latur – 413512 PAN : AABCK5376K ACIT, Central Circle-2, Nashik M.A.No.338/PUN/2023 Arising out of ITA No.515/PUN/2021 2014-15 M/s. Kirti Foods Ltd. 79-C, Market Yard, Latur – 413512 PAN : AABCK5376K ACIT, Central Circle-2, Nashik M.A.No.339/PUN/2023 Arising out of ITA No.436/PUN/2021 2014-15 M/s. Kirti Agrovet Ltd. 79-C, Market Yard, Latur – 413512 PAN : AACCK6480D ITO, Ward-1, Nanded Kirti Group 2 आदेश आदेशआदेश आदेश / ORDER PER INTURI RAMA RAO, AM: These Miscellaneous Applications are filed by different but connected assessees’ seeking recall of the ex parte order dated 06.01.2023 passed by this Tribunal in appeals ITA Nos. 429 to 434 & 436/PUN/2021 & ITA Nos. 515 to 519/PUN/2021 on the ground that the appellant(s) could not cause appearance when the matter was called on 04.01.2023. 2. The ld. AR submits that the appellant was prevented by sufficient and reasonable cause for non-appearance before the Tribunal when the matter was called on. It is further submitted that owing to illness of the Chartered Accountant Mr. S.V. Gandhi who was to represent the matter nobody could appear before the Tribunal. Therefore, the appeals be recalled in the interest of justice and be re- heard on merit. 3. For better appreciation, the factual background of the case is as under : As evident from the Miscellaneous applications filed by the appellant(s), these appeals were adjourned three times at the request of the ld. Authorized Representative and each time the reason given for adjournment is the illness of the Chartered Accountant whose Power of Attorney was not on record when the matter was heard on 04.01.2023. In present proceedings, the affidavit of Mr. Shrenik V. Gandhi dated 06.12.2023 stating that Assessee by : Shri Nikhil Pathak Revenue by : Shri Akhilesh Srivastava Date of hearing : 05.07.2024 Date of pronouncement : 08.07.2024 Kirti Group 3 he is the Auditor and Tax Consultant of Kirti Group of cases is on record. He was suffering from back pain and the doctor had advised him bed rest. Therefore, he was unaware of the dates of hearing. 4. We heard the rival submissions and carefully examined the facts of the case. We find the applicant(s) vide these Miscellaneous Applications seek recall of the order in terms of Rule 24 of the Income-tax (Appellate Tribunal), Rules 1963 hereinafter also called ‘Rules’. The provisions of ‘Rule 24’ specifically lays down that if the applicant satisfies the Tribunal that there was sufficient cause for non- appearance when the appeal was called on for hearing, the Tribunal shall set-aside the ex parte order and restore the appeal. The provisions of ‘Rule 24’ are in pari materia with Order 9, Rule 13 of the Civil Procedure Code. The Courts while interpreting the provisions of Order 9 of Rule 13 of Civil Procedure Code had time and again laid down that the approach of the courts or Tribunal in deciding whether there was sufficient cause or not is expected to consider whether or not the party was really interested to appear on the date fixed for the case; if he honestly intended to remain present and was not guilty of misconduct or gross negligence he should be given a chance. Reference can be made to the judgment of Hon’ble Bombay High Court in the case of Rainbow Agri Industries Ltd. Vs. Income Tax Appellate Tribunal and Others 266 ITR 38. 5. In the present case, the reasons given by the applicant(s) for non-appearance on the date of hearing was that the Chartered Accountant Mr. Shrenik V. Gandhi, aged about 73 years was suffering from back pain and doctor advised bed rest but it is admitted fact that neither there exists any Power of Attorney executed in favour of the said Chartered Accountant by the appellant(s) nor any affidavit(s) have been filed by the appellant(s) herein appointing him as Chartered Kirti Group 4 Accountant. Merely because affidavit was furnished by Mr. Shrenik V. Gandhi does not prove that there was sufficient and reasonable cause for non-appearance, in our opinion, the said person never represented the matter before this Tribunal. 6. There is yet another reason as to why we are not inclined to recall the matter as no prejudice would be caused to the appellant(s) herein on account of setting aside the issues in appeal to the file of CIT(A). These facts clearly go to demonstrate that the appellant(s) have no intention to represent the matter when the matter was called on and deliberately avoided the appearance before the Tribunal. Therefore, we are of the considered opinion that these are not fit cases to grant any relief in terms of Rule 24 of the Income-tax (Appellate Tribunal) Rules, 1963 and the Miscellaneous Applications are devoid of any merit. Therefore, the Miscellaneous Applications filed by the appellant(s) stand dismissed. 7. In the result, the Miscellaneous Applications filed by the appellants are dismissed. Order pronounced on this 08 th day of July, 2024. Sd/- Sd/- (ASTHA CHANDRA) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; दनांक / Dated : 08 th July, 2024 Satish Kirti Group 5 आदेश आदेशआदेश आदेश क क क क ितिलिप ितिलिप ितिलिप ितिलिप अ ेिषत अ ेिषतअ ेिषत अ ेिषत / Copy of the Order forwarded to : 1. अपीलाथ / The Appellant. 2. यथ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, “A” ब च, पुणे / DR, ITAT,”A” Bench, Pune. 5. गाड फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.