Jyoti Ltd., Baroda V. The ACIT., Circle-1(2), Baroda

MA 59/AHD/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0515 (ITAT-AHMEDABAD)
• Duration Of Justice: 9 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2003-2004
• Appeal Filed On: 20-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LALIT P JAIN

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, HONBLE VICE-PRESIDENT AND SHRI RAJPAL YADAV, HONBLE JUDICIAL MEMBER MA NOS. 58 TO 60/AHD/2018 (ARISING OUT OF ITA NOS. 285, 286 & 287/AHD/2011) ASSESSMENT YEAR : 2002-03, 2003-04 & 2004-05 JYOTI LIMITED, NANUBHAI AMIN MARG, INDUSTRIAL AREA, BARODA-390003 PAN : AAACJ 4909 N V/S . ASSTT. COMMISSIONER OF INCOME-TAX, CIRCLE-1(2), BARODA / ( APPELLANT) .. / (RESPONDENT) ASSESSEE BY : SHRI JIMI PATEL, CA REVENUE BY : SHRI LALIT P JAIN, SR DR / DATE OF HEARING : 02/11/2018 /DATE OF PRONOUNCEMENT : 30/11/2018 / O R D E R PER BENCH : THE PRESENT THREE MISCELLANEOUS APPLICATIONS ARE DI RECTED AT THE INSTANCE OF THE ASSESSEE POINTING OUT THE APPARENT ERROR IN THE ORDER OF THE TRIBUNAL DATED 12 TH JUNE 2014 PASSED IN ITA NOS. 285, 286 & 287/AHD/20 11 FOR ASSESSMENT YEARS 2002-03, 2003-04 & 2004-05. 2. IT IS PLEADED IN THE APPLICATIONS THAT THE APPEA LS WERE LISTED FOR HEARING ON 12 TH JUNE 2014, THE NOTICES INTIMATING THE DATE OF HEAR ING WERE SERVED ON THE ASSESSEE AND THE SAME WERE TRANSMITTED TO THE TAX C ONSULTANT; BUT ON ACCOUNT OF INADVERTENCE AT THE END OF THE ADMINISTRATIVE STAFF IN THE OFFICE OF THE TAX- CONSULTANT, THE MATTER REMAINED TO BE NOTED IN THE REGISTER; AND, HENCE, ON THE DATE OF HEARING, NO ONE WAS APPEARED BEFORE THE TRI BUNAL. THEREFORE, ALL THESE APPEALS WERE DISMISSED FOR WANT OF PROSECUTION. THE ASSESSEE RECENTLY CAME TO MA NOS. 58 TO 60/AHD/ 2018 JYOTI LTD VS. ACIT AY 2002-03, 2003-04 & 2004- 05 - 2 - KNOW ABOUT DISMISSAL OF ITS APPEALS FOR WANT OF PRO SECUTION AND, THEREFORE, THE PRESENT APPLICATIONS HAVE BEEN FILED. 3. LEARNED DEPARTMENTAL REPRESENTATIVE, ON THE OTHE R HAND, OPPOSED THE PRAYER OF THE ASSESSEE. 4. ON DUE CONSIDERATION OF THE ABOVE FACTS AND CIRC UMSTANCES, WE ARE OF THE VIEW THAT ON ACCOUNT OF INADVERTENCE AT THE END OF THE ADMINISTRATIVE STAFF IN THE OFFICE OF THE TAX-CONSULTANT, THE NOTICES HAVE BEEN MISPLACED AND COULD NOT BE BROUGHT TO THE NOTICE OF THE LEARNED COUNSEL FOR TH E ASSESSEE FOR APPEARING IN THE PRESENT APPEALS. THIS INADVERTENT MISTAKE AT THE E ND OF THE STAFF GOADED THE TRIBUNAL TO DISMISS THE APPEALS FOR WANT OF PROSECU TION WITHOUT ADDRESSING THE ISSUES ON MERITS. WE FIND THAT, NO DOUBT, THERE IS SOME NEGLIGENCE AT THE END OF THE STAFF IN THE OFFICE OF THE TAX-CONSULTANT; BUT CONSIDERING THE PUNISHMENT IN THE SHAPE OF TAX LIABILITY VIS--VIS INADVERTENT MISTAK E OF THE STAFF, WE FIND THAT THE PUNISHMENT IS DISPROPORTIONATE TO THE NEGLIGENCE. WE, THEREFORE, RECALL THE ORDER OF THE TRIBUNAL AND RESTORE ALL THESE APPEALS TO TH EIR ORIGINAL NUMBERS FOR ADJUDICATING THE ISSUES INVOLVED IN THEM ON MERITS. THE REGISTRY IS DIRECTED TO LIST ALL THESE APPEALS ON 7 TH FEBRUARY, 2019. 5. IN VIEW OF THE ABOVE DISCUSSIONS, ALL THE THREE MISCELLANEOUS APPLICATIONS ARE ALLOWED. ORDER PRONOUNCED IN THE COURT ON 30 TH NOVEMBER, 2018 AT AHMEDABAD. SD/- SD/- (PRAMOD KUMAR) VICE PRESIDENT (RAJPAL YADAV) JUDICIAL MEMBER AHMEDABAD, DATED 30/11/2018 *BT. MA NOS. 58 TO 60/AHD/ 2018 JYOTI LTD VS. ACIT AY 2002-03, 2003-04 & 2004- 05 - 3 - '# $# / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ! / CONCERNED CIT 4. ! ( ) / THE CIT(A) 5. $ '' , , / DR, ITAT, AHMEDABAD 6. - / GUARD FILE. / BY ORDER, TRUE COPY / (DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION- 02.11.2018 2 PAGES DICTATION PA D ATTACHED 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 02.11.2018.. OTHER MEMBER 30 .11.2018 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.-. 30.11.2018 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 30.11.2018.. 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK30.1 1.2018. 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORD 8. DATE OF DESPATCH OF THE ORDER