M/S.AGROHA UDYOG INDIA LIMITED, Mumbai V. INCOME TAX WARD 1(1), THANE

MA 628/MUM/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 3223 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-03-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 18-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMIT PRATAP SINGHLD
• Assessee Lawyers: MRS RUCHI M RATHODLD
• Keywords: Reasonable cause

Judgement Text

1 MA NOS.628-630/MUM/2019 M/S. AGROHA UDYOG INDIA LIMITED ASSESSMENT YEARS-2009-10 TO 2011-12 IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, MUMBAI , , BEFORE SHRI SAKTIJIT DEY, JM AND SHRI MANOJ KUMAR AGGARWAL, AM 1. MISCELLANEOUS APPLICATION NO.628/MUM/2019 (ARISING OUT OF ITA NO.2086/MUM/2018) ( / ASSESSMENT YEAR: 2009-10) & 2. MISCELLANEOUS APPLICATION NO.629/MUM/2019 [ARISING OUT OF ITA NO.2089/MUM/2018] ( / ASSESSMENT YEAR: 2010-11) & 3. MISCELLANEOUS APPLICATION NO.630/MUM/2019 [ARISING OUT OF ITA NO.2087/MUM/2018] ( / ASSESSMENT YEAR: 2011-12) M/S. AGROHA UDYOG INDIA LTD. B-2, 204/205, GARDEN ENCLAVE VASANT VIHAR, THANE (W)-400 607. / VS. INCOME TAX OFFICER - WARD - 1(1) THANE. ./ ./PAN/GIR NO. AAECA-1414-B ( /APPELLANT ) : ( / RESPONDENT ) / APPELLANT BY : MRS. RUCHI M. RATHOD, LD.AR / RESPONDENT BY : SHRI AMIT PRATAP SINGH, LD. DR ! / DATE OF HEARING : 07/02/2020 '#$% ! / DATE OF PRONOUNCEMENT : 11/03/2020 2 MA NOS.628-630/MUM/2019 M/S. AGROHA UDYOG INDIA LIMITED ASSESSMENT YEARS-2009-10 TO 2011-12 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER):- 1. BY WAY OF THESE MISCELLANEOUS APPLICATIONS FOR A SSESSMENT YEARS [AY] 2009-10 TO 2011-12, THE ASSESSEE SEEKS RECALL OF EX-PARTE ORDER PASSED BY THE TRIBUNAL IN CAPTIONED APPEALS VIDE CO MMON ORDER DATED 22/04/2019. THE BENCH, IN ITS ORDER, HAS DISMISSED THE APPEALS OF THE ASSESSEE. 2. THE LD. AR, DRAWING OUR ATTENTION TO THE PETITIO N, PLEADED FOR RECALL OF ORDER, BY SUBMITTING THAT APPEAL HEARING NOTICES WE RE RECEIVED AT THE PLACE OF RESIDENCE OF ONE OF THE DIRECTOR SHRI ASHWINI AG RAWAL, WHO WAS LOOKING AFTER ALL THE DAY TO DAY ACTIVITIES AND OPERATIONS OF THE BUSINESS. HOWEVER, THE FAMILY MEMBERS OF THE SAID DIRECTOR WERE FACING ADVERSE MEDICAL CONDITION AND HENCE, ATTENTION COULD NOT BE GIVEN T O HEARING NOTICES. IT HAS ALSO BEEN SUBMITTED THAT THE ASSESSEE COMPANY WAS F ACING BANK RECOVERY AND NCLT PROCEEDINGS AND THEREFORE, NOBODY COULD AP PEAR ON THE DATE OF HEARING. HOWEVER, THE ASSESSEE HAD NO INTENTION OF DEFAULT AND IT WAS PREVENTED BY SUFFICIENT / REASONABLE CAUSE BEYOND C ONTROL TO ATTEND TO THE MATTER OF HEARING. IN THE ABOVE BACKGROUND, LD. AR PLEADED FOR RECALL OF EX- PARTE ORDER. THE LD. DR OPPOSED THE SAME BY SUBMITT ING THAT THE ASSESSEE REMAINED NEGLIGENT IN ATTENDING THE PROCEEDINGS. 3. UPON DUE CONSIDERATION OF FACTUAL MATRIX AND KEE PING IN VIEW THE SUBMISSIONS MADE BY LD. AR, THE BENCH FORMED AN OPI NION THAT IN THE 3 MA NOS.628-630/MUM/2019 M/S. AGROHA UDYOG INDIA LIMITED ASSESSMENT YEARS-2009-10 TO 2011-12 INTEREST OF JUSTICE, THE STATED EX-PARTE ORDER DESE RVES TO BE RECALLED, HOWEVER, UPON PAYMENT OF COST OF RS.10,000/- PER AP PEAL. ACCORDINGLY, THE ASSESSEE WAS DIRECTED TO PAY THE SAME IN THE PRIME MINISTER NATIONAL RELIEF FUND. THE SAME HAS SINCE BEEN DEPOSITED BY THE ASSESSEE O N 11/02/2020, THE PROOF OF PAYMENT OF WHICH HAS BEEN PLACED ON RECORD. SINCE THE ASSESSEE HAS DULY COMPLIED WITH THE DIREC TIONS OF THE BENCH, THE STATED ORDER OF THE TRIBUNAL STAND RECALLED. 4. THE REGISTRY IS DIRECTED TO FIX THESE APPEALS BE FORE REGULAR BENCH IN DUE COURSE AFTER INTIMATING BOTH THE PARTIES. 5. ALL THE APPLICATIONS STAND ALLOWED IN TERMS OF O UR ABOVE ORDER. ORDER PRONOUNCED IN THE OPEN COURT ON 11 TH MARCH, 2020 SD/- SD/- (SAKTIJIT DEY) (MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 11/03/2020 SR.PS:-JAISY VARGHESE / COPY OF THE ORDER FORWARDED TO : 1. ! '# / THE APPELLANT 2. $%'# / THE RESPONDENT 3. && ( ! ) / THE CIT(A) 4. && / CIT CONCERNED 5. ' ($) , &!) , / DR, ITAT, MUMBAI 6. ( +,- / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI. 4 MA NOS.628-630/MUM/2019 M/S. AGROHA UDYOG INDIA LIMITED ASSESSMENT YEARS-2009-10 TO 2011-12 SR. NO. D ETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATION SHEETS ARE ATTACHED DIRECTLY TYPE D ON COMPUTER / LAPTOP SR.PS/PS 2 DRAFT DICTATED ON NOT APPLICABLE SR.PS/PS 3 DRAFT PLACED BEFORE AUTHOR NOT APPLICABLE SR.PS/ PS 4 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 5 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 6 APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/PS 7 ORDER PRONOUNCEMENT ON SR.PS/PS 8 FILE SENT TO THE BENCH CLERK SR.PS/PS 9 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 10 DATE ON WHICH FILE GOES TO THE AR 11 DATE OF DISPATCH OF ORDER