M/s Indu Nissan Oxo Chemicals Inds. Ltd., Baroda V. The Income tax Officer,Ward-1(4), Baroda

MA 5/AHD/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4793 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-08-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2000-2001
• Appeal Filed On: 18-01-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K M MAHESH
• Assessee Lawyers: S N DIVETIA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH AHMEDABAD (BEFORE SHRI BHAVNESH SAINI, JM AND A. N. PAHUJA, A M) M. A. NO.5/AHD/2010 (IN ITA NO.1407/AHD/2006 - A. Y.: 2000-01) M/S. INDU NISSAN OXO CHEMICAL INDUSTRIES LTD., CHHANI BAJWSA ROAD, BAJWSA, BARODA VS THE INCOME TAX OFFICER, WARD 1 (4) BARODA. PA NO. AAACI 4359 M (APPLICANT) (RESPONDENT) APPLICANT BY SHRI S. N. DIVETIA, AR RESPONDENT BY SHRI K. M. MAHESH, DR O R D E R PER BHAVNESH SAINI: THIS MISC. APPLICATION IS FILED BY THE ASSESSEE SEEKING RECALLING OF THE EARLIER ORDER OF THE TRIBUNAL DATED 03-11-2009 WHEREBY THE APPEAL OF THE ASSESSEE WAS D ISMISSED IN LIMINE FOR NON-APPEARANCE ON THE DATE OF HEARING ON 03-11- 2009. 2. WE HAVE HEARD LEARNED REPRESENTATIVES OF BOTH TH E PARTIES. 3. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT THE FACTORY PREMISES OF THE ASSESSEE IS CLOSED AND THERE IS ONL Y ONE PERSON BEING THE QUALITY CONTROL MANAGER TO LOOK AFTER THE WORK AT THE FACTORY PREMISES. THE NOTICE OF HEARING WAS RECEIVED ON 12-10-2009 FO R THE DATE OF HEARING FIXED FOR 03-11-2009. THE MANAGING DIRECTOR OF THE COMPANY INSTRUCTED TO SEEK ADJOURNMENT. THE CONCERN PERSON REACHED AAY AKAR BHAVAN, BARODA AT ABOUT 12.50 PM ON 03-11-2009 WHERE THE BE NCH WAS FUNCTIONING ON CAMP AND IT WAS INFORMED THAT THE BE NCH HAS ALREADY MA NO.5/AHD/2010 (IN ITA NO. 1407/AHD/2007) M/S. INDU NISSAN OXO CHEMICAL INDUSTRIES LTD. VS IT O W-1(4), BARODA 2 FINISHED THE WORK AND BY THAT TIME APPEAL OF THE AS SESSEE WAS DISMISSED IN THE COURT. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THERE WAS A REASONABLE CAUSE FOR FAILURE TO APPEAR BEFORE THE TRIBUNAL ON THE DATE OF HEARING; THEREFORE, ONE MORE CHANCE MAY BE GIVEN TO THE ASSESSEE TO ARGUE THE APPEAL ON MERIT. ON THE OTHER HAND, TH E LEARNED DR SUBMITTED THAT THERE IS NO REASONABLE CAUSE IN FAVO UR OF THE ASSESSEE AND IN CASE FURTHER OPPORTUNITY IS TO BE GRANTED TO THE ASSESSEE COST MAY BE IMPOSED ACCORDINGLY. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS OF THE PARTIES. THE ADJOURNMENT APPLICATION DATED 30-10-2009 IS AVAILAB LE ON RECORD SEEKING ADJOURNMENT FOR THE DATE OF HEARING FIXED ON 03-11- 2009. IT IS STATED IN THIS APPLICATION OUR AUTHORIZED REPRESENTATIVE MR. S. N. DIVETIA IS STAYING AT AHMEDABAD. HE IS ALSO HANDLING OUR CASES OTHER THAN THIS ASSESSMENT YEAR. WE, THEREFORE, REQUEST YOUR KIND O FFICE TO ADJOURN THE MATTER CONVENIENT TO YOU. IT WOULD SHOW THAT MR. DIVETIA WAS NOT CONNECTED WITH THE ASSESSMENT YEAR UNDER APPEAL. HO WEVER, THE RECORD SHOWS THAT SHRI DIVETIA HAS FILED HIS POWER OF ATTO RNEY IN THE MATTER AND ON EARLIER OCCASION ALSO SOUGHT ADJOURNMENT. THE CO NTENTS OF THE ADJOURNMENT APPLICATION ARE, THEREFORE, FACTUALLY I NCORRECT. SINCE THE ADJOURNMENT APPLICATION IS PREPARED ON 30-10-2009, THEREFORE, THERE WAS NO REASON TO REACH THE OFFICE OF THE TRIBUNAL AT CA MP AT 12.50 PM BECAUSE IN THE NOTICE IT IS CLEARLY MENTIONED THAT HEARING WOULD START AT 10.30 AM. THE ABOVE FACTS SHOW THAT THE ASSESSEE WI THOUT REASONABLE CAUSE REACHED LATE IN THE OFFICE OF THE TRIBUNAL. H OWEVER, CONSIDERING FACT THAT THE APPEAL OF THE ASSESSEE HAS NOT BEEN DECIDE D ON MERIT, THEREFORE, ONE MORE OPPORTUNITY COULD BE GIVEN TO THE ASSESSEE TO ARGUE THE APPEAL ON MERIT SUBJECT TO COST TO THE OTHER SIDE. WE ACCO RDINGLY, RECALL THE EARLIER ORDER AND RESTORE THE APPEAL OF THE ASSESSE E TO ITS ORIGINAL NUMBER SUBJECT TO COST OF RS.1,000/- WHICH THE ASSESSEE SH ALL PAY TO THE REVENUE DEPARTMENT WITHIN ONE MONTH FROM THIS ORDER. THE OF FICE IS DIRECTED TO FIX MA NO.5/AHD/2010 (IN ITA NO. 1407/AHD/2007) M/S. INDU NISSAN OXO CHEMICAL INDUSTRIES LTD. VS IT O W-1(4), BARODA 3 THE APPEAL FOR FINAL HEARING ON 18-10-2010 FOR WHIC H NO SEPARATE NOTICE WILL BE ISSUED TO THE ASSESSEE. 4. IN THE RESULT, THE MISC. APPLICATION OF THE ASSE SSEE IS ALLOWED SUBJECT TO COST ABOVE. ORDER PRONOUNCED ON 27-08-2010 SD/- SD/- (A. N. PAHUJA) ACCOUNTANT MEMBER (BHAVNESH SAINI) JUDICIAL MEMBER DATE : 27-08-2010 LAKSHMIKANT/- COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER D Y. REGISTRAR, ITAT, AHMEDABAD