KOCH CHEMICALS TECHNOLOGY GROUP INDIA P. LTD, MUMBAI V. ASST CIT CIR 14(2)(1), MUMBAI

MA 585/MUM/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 5854 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2012-2013
• Appeal Filed On: 07-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JYOTHILAKSHMI NAYAK
• Assessee Lawyers: NIRMIT ME H TA
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL H BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY , JUDICIAL MEMBERAND SHRI S. R IFAUR RAHMAN , ACCOUNTANT MEMBER M.A. NO. 585 /MUM./2019 ( ARISING OUT OF ITA NO. 7408 /MUM./201 6 ) ( ASSESSMENT YEAR : 2012 13 ) KOCH CHEMICALS TECHNOLOGY GROUP INDIA PVT. LTD. 10 TH FLOOR, CORPORATE PARK II SION TROMBAY ROAD, CHAMBUR MUMBAI 400 071 PAN AABCK3688G . APPELLANT V/S ASSTT. COMMISSIONER OF INCOME TAX CIRCLE 14(2)(1), MUMBAI . RESPONDENT ASSESSEE BY : SHRI NIRMIT MEHTA REVENUE BY : SHRI JYOTHILAKSHMI NAYAK DATE OF HEARING 31 . 0 1 .20 20 DATE OF ORDER 14.02.2020 O R D E R PER SAKTIJIT DEY. J.M. B Y TH IS APPLICATION, THE ASSESSEE SEEKS RECALL OF THE ORDER DATED 3 RD AUGUST 2018 PASSED IN ITA NO. 7408 /MUM./201 6 . 2. EXPLAINING THE REASON FOR NON APPEARANCE ON THE DATE FIXED FOR HEARING OF THE APPEAL, THE LEARNED AUTHORISED REPRESENTATIVE SUBMITTED , THE ASSESSEE HAS SHIFTED ITS REGISTERED OFFICE FROM THE OLD ADDRESS TO A NEW ADDRESS, WHICH IS AS UNDER: 2 KOCH CHEMICALS TECHNOLOGY GROUP INDIA PVT. LTD. FLAT NO.901 904, 9 TH LEVEL 11 TH FLOOR, F WING, TOWER 2 SEE WOODS GRAND CENTRAL PLOT NO.R 1, SECTOR 40, NERUL ROAD NEAR SEA WOOD RAILWAY STATION NAVI MUMBAI, THANE 400 706 3. HE SUBMITTED , THE CHANGE IN ADDRESS INADVERTENTLY COULD NOT B E INTIMATED TO THE REGISTRY OF THE TRIBUNAL . A S A RESULT OF WHICH THE HEARING NOTICE COULD NOT REACH THE ASSESSEE AND BEING UNAWARE OF THE DATE OF HEARING, THE ASSESSEE DID NOT APPEAR RESULT ING IN EX PARTE DISPOSAL OF APPEAL . THE LEARNED AUTHORISED REPRESE NTATIVE SUBMITTED , HENCEFORTH THE ASSESSEE WOULD BE MORE CAREFUL AND UNDERTAKES TO REPRESENT ITS CASE WITH FULL SINCERITY. THUS, HE SUBMITTED , THE ORDER PASSED MAY BE RECALLED AND AN OPPORTUNITY MAY BE GRANTED TO THE ASSESSEE FOR REPRESENTING ITS CASE ON MERIT S . 4. THE LEARNED DEPARTMENTAL REPRESENTATIVE LEFT THE ISSUE TO THE DISCRETION OF THE BENCH. 5. WE HAVE CONSIDERED RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. AS COULD BE SEEN FROM THE ORDER DATED 3 RD AUGUST 2018 PASSED BY THE TRIBUNAL WHILE DISPOSING OFF ASSESSEES APPEAL, THERE WAS ABSENCE OF ASSESSEE WHEN THE APPEAL WAS CALLED FOR HEARING. EVEN , THERE WAS NO APPLICATION SEEKING ADJOURNMENT. THEREFORE, THE TRIBUNAL PROCEEDED TO DISPOSE OFF THE APPEAL EX PARTE QU A THE 3 KOCH CHEMICALS TECHNOLOGY GROUP INDIA PVT. LTD. ASSESSEE. BEFORE US, IT HAS NOW BEEN SUBMITTED THAT DUE TO CHANGE IN ADDRESS, THE NOTICE OF HEARING COULD NOT B E RECEIVED BY THE ASSESSEE RESULTING IN NON APPEARANCE. HOWEVER, AS ADMITTED BY THE ASSESSEE, THE CHANGE IN ADDRESS WAS NEVER INTIMATED TO THE REGISTRY OF THE TRIBUNAL. THEREFORE, THE NON SERVICE OF HEARING NOTICE , IF AT ALL , IS ENTIRELY DUE TO THE FAULT / LAPSE OF THE ASSESSEE AND NO ONE ELSE CAN BE BLAMED FOR THAT. FOR THIS REASON ALONE, GENERALLY WE WOULD NOT HAVE RECALLED T HE ORDER PASSED BY THE TRIBUNAL. HOWEVER , CONSIDERING THE SUBMISSIONS OF THE LEARNED AUTHORISED REPRESENTATIVE THAT THE ASSESSEE WOULD BE MORE CAREFUL IN FUTURE AND DILIGENTLY PURSUE ITS APPEAL, WE ARE INCLINED TO RECALL THE ORDER DATED 3 RD AUGUST 2018, PASSED IN ITA NO. 7408/MUM./2016, SUBJECT TO PAYMENT OF COST OF ` 2,000. THE ASSESSEE IS DIRECTED TO PAY THE AFORESAID AMOUNT TO THE PRIME MINISTERS NATIONAL RELIEF FUND WITHIN A PERIOD OF TWO WEEKS FROM THE DATE OF RECEIPT OF THIS ORDER AND FURNISH EVIDENCE TO THE REGISTR Y. SUBJECT TO THE ABOVE, THE APPEAL ORDER REFERRED TO ABOVE WOULD STAND RECALLED AND THE APPEAL WILL BE RESTORED TO ITS ORIGINAL POSITION. FURTHER, T HE REGISTRY IS DIRECTED TO COMMUNICATE WITH THE ASSESSEE IN THE NEW ADDRESS MENTIONED IN THIS ORDER . 4 KOCH CHEMICALS TECHNOLOGY GROUP INDIA PVT. LTD. 6. IN THE RESULT, MISC. APPLICATION IS ALLOWED AS INDICATED ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 1 4 .02.2020 SD/ - S. R IFAUR RAHMAN ACCOUNTANT MEMBER SD/ - SAKTIJIT DEY JUDICIAL MEMBER MUMBAI, DATED: 14.02.2020 COPY OF THE ORDER FORWARDED TO : (1) THE ASSESSEE; (2) THE REVENUE; (3) THE CIT(A); (4) THE CIT, MUMBAI CITY CONCERNED; (5) THE DR, ITAT, MUMBAI; (6) GUARD FILE . TRUE COPY BY ORDER PRADEEP J. CHOWDHURY SR. PRIVATE SECRETARY ASSISTANT REGISTRAR ITAT, MUMBAI