M/s. Shripad Conchem Pvt. Ltd. , Surat V. The ACIT, Circle-4, Surat

MA 4/SRT/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2676 (ITAT-SURAT)
• Duration Of Justice: 1 year(s) 10 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-11-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 17-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B P K
• Section: 13

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND SHRI ARJUN LAL SAINI, HON'BLE ACCOUNTANT MEMBER (VIRTUAL HEARING) MISCELLANEOUS APPLICATION NO.04/SRT/2019 (ARISING OUT OF ITA NO.2183/AHD/2014) [ [ / ASSESSMENT YEAR: 2010-11 M/S.SHRIPADCOCHEM PVT. LTD., OFFICE FLOOR, ASHOKA PAVILLION-A, OPP. KAPADIA HEALTH CLUB, NEW CIVIL ROAD, SURAT 395007. [PAN: AAECS 8086 M] VS. THE ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE-4, SURAT. / APPELLANT /RESPONDENT [ /ASSESSEE BY SHRI RAJESH C.SHAH CA /REVENUE BY SHRI B.P.K.PANDA - SR. DR / DATE OF HEARING: 13 . 1 1 .20 20 /PRONOUNCEMENT ON: 13 . 1 1 .20 20 /O R D E R PER PAWAN SINGH, JUDICIAL MEMEBR: 1. THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE FOR RECALLING OF ORDER DATED 13.11.2018. 2. THE LEARNED AUTHORISED REPRESENTATIVE (AR) SUBMITS THAT THE AUTHORISED REPRESENTATIVE (AR) FOR THE ASSESSEE COULD NOT ATTENDED FOR THE HEARING ON 13.11.2018 AS HE WAS OUT OF STATION FROM 12.11.2018 TO 20.11.2018 ON ACCOUNT OF DEEWALI FESTIVAL VACATION, AND THAT HE HAD INSTRUCTED HIS ASSISTANT TO FILE ADJOURNMENT APPLICATION BEFORE TRIBUNAL. HE FURTHER SUBMITS THAT BY THE TIME THE ASSISTANT OF AR FOR THE ASSESSEE CAME TO THE BENCH, THE CASE M/S.SHRIPADCONCHEM PVT. LTD., VS. ACIT, CIRCLE-4,SURAT/ M.A.NO.04/SRT/2019 FOR A.Y. 2010-11 2 WAS ALREADY COMMENCED. THE LD.AR FOR THE ASSESSEE FOR THE ASSESSEE PRAYED THAT ASSESSEE MAY BE GIVEN ONE MORE OPPORTUNITY OF HEARING ON MERIT. THE ASSESSEE HAS GOOD CASE ON MERIT AND IS LIKELY TO SUCCEED AND THAT THE ASSESSEE WOULD SUFFER IRREPARABLE INJURY IF THE ORDER IS NOT RECALLED. IT WAS ALSO SUBMITTED THAT THE TRIBUNAL WHILE PASSING THE ORDER DISMISSED THE APPEAL OF THE ASSESSEE WITHOUT DISCUSSION ON THE MERITS OF THE GROUNDS OF THE APPEAL /CASE. 3. ON THE CONTRARY THE LEARNED DEPARTMENTAL REPRESENTATIVE (DR) SUBMITTED THAT THE ASSESSEE WAS GIVEN OPPORTUNITY TO APPEAR BEFORE THE TRIBUNAL AND TO CONTEST THE APPEAL ON MERIT. THE ASSESSEE FAILED TO APPEAR BEFORE THE TRIBUNAL, THE TRIBUNAL HAS NO OPTION EXCEPT TO DISMISS THE APPEAL OF THE ASSESSEE. 4. WE HAVE CONSIDERED THE SUBMISSION OF BOTH THE PARTIES AND PERUSED THE RECORD, WE FIND THAT OUR PREDECESSOR WHILE DECIDING THE APPEAL VIDE ORDER DATED 13.11.2018 HAS DISMISSED THE APPEAL OF THE ASSESSEE IN SUMMARILY BY FOLLOWING THE DECISION OF DELHI TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN INDIA LTD., 38 ITD 320 (DEL) AND MADHYA PRADESH HIGH COURT IN ESTATE OF LATE TUKOJIRAO HOLKA VS. CWT [223 ITR 480 (MP)]. CONSIDERING THE SUBMISSIONS OF THE LD. AR FOR THE ASSESSEE THAT HE WAS OUT OF STATION FROM 12.11.2018 TO 20.11.2018 ON DEEWALI VACATION, AND FOR THAT HE HAS GIVEN INSTRUCTION TO HIS ASSISTANT TO FILE ADJOURNMENT. FURTHER CONSIDERING THAT FACTS THAT THE ORDER WAS PASSED WITHOUT AFFORDING ADEQUATE OPPORTUNITY TO THE M/S.SHRIPADCONCHEM PVT. LTD., VS. ACIT, CIRCLE-4,SURAT/ M.A.NO.04/SRT/2019 FOR A.Y. 2010-11 3 ASSESSEE. MOREOVER, NO MERIT IN GROUNDS OF APPEAL WAS DISCUSSED BY OUR PREDECESSOR. CONSIDERING THE FACT THAT THE ORDER WAS PASSED EX-PARTE WITHOUT GIVING OPPORTUNITY TO THE ASSESSEE, WE DEEM IT APPROPRIATE TO RECALL THE ORDER DATED 13.11.2018. 5. NOW, CONSIDERING THE FACT THAT WE HAVE RECALLED THE ORDER DATED 13.11.2018, THE APPEAL IS FIXED FOR HEARING AFRESH ON MERIT ON 07.01.2021. ISSUANCE OF FRESH NOTICE OF HEARING IS DISPENSED WITH AS THE DATE OF HEARING WAS FIXED WITH THE CONSENT OF THE LD. AR OF THE ASSESSEE AND LD. DR FOR THE REVENUE. THE ASSESSEE IS DIRECTED TO BE VIGILANT IN FUTURE IN TIMELY ATTENDING THE HEARING OF THE APPEAL. 6. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. 7. ORDER WAS PRONOUNCED IN THE VIRTUAL COURT ON 13-11-2020 AT THE TIME OF HEARING. SD/- SD/- (ARJUN LAL SAINI) (PAWAN SINGH) ( /ACCOUNTANT MEMBER) ( /JUDICIAL MEMBER) / SURAT , DATED : 23 RD NOV , 2020/ S.GANGADHARA RAO, SR.PS COPY OF ORDER SENT TO- ASSESSEE/AO/PR. CIT/ CIT (A)/ ITAT (DR)/GUARD FILE OF ITAT. BY ORDER / / TRUE COPY / / ASSISTANT REGISTRAR, SURAT