M/s Mines & Minerals, RAJKOT-GUJARAT V. The Income Tax Officer, Ward-1(3), RAJKOT-GUJARAT

MA 44/RJT/2013

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4382 (ITAT-RAJKOT)
• Duration Of Justice: 2 year(s) 3 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-04-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 31-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V K CHAKRABARTY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH , RAJKOT BEFORE: S H RI ANIL CHATURVEDI , ACCOUNTANT MEMBER AND SHR I S. S. GODARA , JUDICIAL MEMBER [CONDUCTED THROUGH E - COURT AT AHMEDABAD] M/S. MINES & MINERALS, 17, PANCHNATH PLOT, RAJKOT PAN: AADFM2198L (APPELLANT) VS THE ITO, WARD 1(3), JAMNAGAR (RESPONDENT) REVENUE BY : S H RI V.K. CHAKRABARTY , SR. D . R. ASSESSEE BY: S H RI CHETAN AG R A WAL , A.R. DATE OF HEARING : 2 2 - 04 - 2 016 DATE OF PRONOUNCEMENT : 29 - 04 - 2 016 / ORDER P ER : S. S. GODARA , JUDICIAL MEMBER : - THIS ASSESSEE S MISCELLANEOUS APPLICATION SEEKS TO RECALL OUR ORDER DATED 03 - 09 - 2011 DISMISSING THE MAIN APPEAL FOR NON - PROSECUTION. M A NO . 44 / RJT /20 13 (IN ITA NO. 322/RJT/2011) A SSESSMENT YEAR 200 6 - 07 M A NO. 44 /RJT /20 13 (IN ITA NO. 322/RJT/2011) A.Y. 2006 - 07 PAGE NO M/S. MINES & MINERALS VS. ITO 2 2. IN THE MISCELLANEOUS APPLICATION , THE ASSESSEE HAS SUBMITTED AS FOL LOWS: - THE APPLICANT MOST RESPECTFULLY BEGS TO STATE AND SUBMIT AS UNDER. THE FACT OF THE CASE ARE THAT THE CASE OF THE ASSESSEE WAS SELECTED IN SCRUTINY IN WHICH THE LEARNED A.O. HAD MADE DISALLOWANCE OF RS.137550/ - OUT OF THE FOLLOWING EXPENSES @10% TH EREOF, TREATING THE SAME OF PERSONAL IN NATURE. 1. TELEPHONE EXPENSES RS. 96868 2. TRAVELLING EXPENSES RS. 272591 3. HOTEL & LODGING EXPENSES RS. 321293 THE APPEAL WAS FILED BY THE ASSESSEE WHICH WAS DISMISSED AND HENCE THE ASSESSEE HAD FILED THE A PPEAL BEFORE THE HON'BLE ITAT BENCH. LAST NOTICE OF HEARING WAS SERVED UPON THE ASSESSEE. THIS WAS RECEIVED BY THE PARTNER OF THE FIRM MINES & MINERALS WHO HAD HANDED OVER THE NOTICE TO THE ACCOUNTANT SHRI BIPINBHAI MAKAWANA TO PREPARE THE DETAILS AND TO SUBMIT THE SAME OF THE TAX CONSULTANT. HOWEVER, BECAUSE OF THE ENGAGEMENT OF BIPINBHAI MAKAWANA IN SERIOUS SICKNESS OF HIS WIFE HE DID NOT HAND OVER THE NOTICE AND THEREFORE ON THE DATE OF HEARING THE ASSESSEE COULD NOT MAKE THE SUBMISSION. IT IS FOR THIS REASON THAT THERE WAS NO PRESENCE BEFORE THE HON'BLE BENCH ON THE DATE OF HEARING OF THE ITAT APPEAL I.E. ON 3 - 9 - 2012. IT IS RESPECTFULLY STATED THAT IN RESPECT OF THE EXPENSES NARRATED AS ABOVE, THE ASSESSEE HAS ALSO PAID THE FRINGE BENEFIT TAX AND THER EFORE NO DISALLOWANCE OF ACCOUNT OF PERSONAL USE WAS CALLED FOR IN THE ASSESSMENT. THE AFFIDAVIT (XEROX COPY) OF BIPINBHAI MAKWANA, THE ACCOUNTANT IS ENCLOSED. IN VIEW OF THE ABOVE IT IS RESPECTFULLY PRAYED THAT THE ABOVE APPEAL MAY KINDLY BE RESTORED FO R WHICH THIS MISCELLANEOUS APPLICATION IS MADE. M A NO. 44 /RJT /20 13 (IN ITA NO. 322/RJT/2011) A.Y. 2006 - 07 PAGE NO M/S. MINES & MINERALS VS. ITO 3 THIS IS SUBMITTED WITH UTMOST RESPECT TOWARDS THE HONORABLE BENCH. 3 THE REVENUE IS UNABLE TO REBUT THE ABOVE EXTRACTED SOLEMN AVERMENTS. WE THEREFORE DEEM IT APPROPRIATE IN THE LARGER INTEREST OF JU STI CE THAT ASSESSEE DESERVES AN OPPORTUNITY TO SEEK ADJUDICATION OF ITS APPEAL ON MERITS. WE ACCORDINGLY FIX THE MAIN CASE HEARING ON 14 - 06 - 2016. BOTH THE LD. COUNSEL S STAND INTIMATED IN THE OPEN COURT ITSELF. NO SEPARATE NOTICES OF HEARING SHALL BE SENT. 4 . IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PR ONOUNCED IN THE OPEN C OUR T ON 29 - 04 - 201 6 SD/ - SD/ - (ANIL CHATURVEDI ) ( S. S. GODARA ) ACCOUNTANT MEMBER JUDICIAL MEMB ER AHMEDABAD : DATED 29 /04 /2016 AK / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, RAJKOT