Shroff Oil Manufacturing Co. Pvt. Ltd., Baroda V. The ACIT, Circle-4, Baroda

MA 7/AHD/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6833 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 01-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LALIT P JAIN
• Assessee Lawyers: MANISH SHAH JIMMI PATEL
• Keywords: Rectification of order

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH (BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER) M.A. NO: 07/AHD/2018 (IN ITA NO. 377/AHD/2015) (ASSESSMENT YEAR: 2011-12) SHROFF OIL MANUFACTURING CO. PVT. LTD. AT: LUNA, TAL. PADRA, DIST. VADODARA-391440 V/S ACIT, CIRCLE-4, VADODARA (APPELLANT) (RESPONDENT) PAN: AADCS 3111L APPELLANT BY : SHRI MANISH SHAH, JIMMI PATEL, A .R. RESPONDENT BY : SHRI LALIT P. JAIN , SR. D.R . ( )/ ORDER DATE OF HEARING : 21 -12-201 8 DATE OF PRONOUNCEMENT : 01 -01-2019 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. BY VIRTUE OF THIS MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE U/S 254(2) OF THE ACT, THE ASSESSEE INTENDS TO RECALL THE IMPUGNE D EX PARTE ORDER DT. 29-09- 2017 PASSED BY THIS TRIBUNAL. M.A. NO 07/A HD/2018 . A.Y. 2011-12 2 2. THE LD. AR BEFORE US SUBMITTED AS UNDER: 1 . THE ABOVE APPEAL WAS DISPOSED BY HONOURABLE TRI BUNAL BY ITS ORDER DATED 29/09/2017. THE APPLICANT ABOVE NAMED BEG TO PRESEN T THIS APPLICATION FOR RECTIFICATION OF MISTAKE WHICH IS APPARENT FROM THE RECORD IN THE SAID ORDER. 2. AS PER THE SAID ORDER DATED 29/09/2017, THE NOTI CE OF HEARING WAS SENT TO THE ASSESSEE BY REGISTERED POST AS PER THE ADDRESS GIVE N IN COLUMN NO. 8 OF FORM NO. 36. HOWEVER, AT THE TIME OF HEARING, NONE APPEA RED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION FOR ADJOURNMENT HAS BE EN FILED. 3. THE APPLICANT MOST RESPECTFULLY SUBMITS THAT FIR ST HEARING OF THE MATTER WAS FIXED ON 11.08.2017 AND VIDE LETTER DATED 08.08.201 7, ITS CHARTERED ACCOUNTANTS, ANIL THAKKAR & ASSOCIATES, HAD SENT THE SUBMISSION THROUGH SPEED POST VIDE ACKNOWLEDGEMENT NO.EG425519680IN DATED 08.08.2017 A ND THE SAME WAS DELIVERED ON 10.08.2017. BUT, THE SAME IS NOT CONSI DERED BY THE TRIBUNAL. COPY OF THE ACKNOWLEDGEMENT OF SPEED POST AS WELL AS ONL INE REPLY FROM INDIA POST ARE ENCLOSED FOR READY REFERENCE AT ANNEXURE-1. IT IS RESPECTFULLY SUBMITTED THAT THIS IS A MISTAKE APPARENT FROM THE RECORD. 4. IT IS RESPECTFULLY SUBMITTED THAT THE TRIBUNAL M AY BE PLEASED TO RESTORE THE APPEAL FILED BY THE APPLICANT, WHICH THE APPLICANT SINCERELY WANTS TO CONDUCT. 5. THE BONA FIDE OF THE APPLICANT NOT BEING IN DOUB T, THIS MATTER MAY KINDLY BE RESTORED AND A FRESH DATE OF HEARING MAY KINDLY BE FIXED, FOR WHICH ACT OF KINDNESS, THE APPLICANT WILL ALWAYS BE EVER GRATEFU L. 3. ON THE OTHER HAND THE LD. DR RAISED NO OBJECTI ON IF THE MATTER IS RECALLED FOR FRESH ADJUDICATION AS PER THE PROVISION OF LAW. 4. HEARD RIVAL SUBMISSIONS AND PERUSED THE RECOR D. ON PERUSAL OF THE ORDER DT. 29-09-2017, WE FIND THAT IN SPITE OF SERVICE OF NOTICES BY THE REGISTRY NEITHER ANY ONE APPEARED NOR THERE WAS ANY ADJOURNMENT APPL ICATION FILED ON BEHALF OF ASSESSEE FOR THE HEARING ON 29-09-2017. THUS, FOLLO WING THE VARIOUS DECISIONS M.A. NO 07/A HD/2018 . A.Y. 2011-12 3 IN THE CASES OF MULTIPLAN INDIA (P) LTD REPORTED IN 38 ITD 320 (DEL), HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT REPORTED IN 223 ITR 480(MP) THE TRIBUNAL DISMIS SED THE APPEAL OF ASSESSEE BY PASSING EX PARTE ORDER FOR NON PROSECUT ION. WE FIND THAT THERE WAS SUFFICIENT REASON FOR THE ASSESSEE IN NOT APPEARING BEFORE THE TRIBUNAL ON THE SAID DATE OF HEARING [29-09- 2017]. THEREFORE, IN V IEW OF SUBMISSION OF ASSESSEE WE RECALL THE ORDER DATED 29-09-2017 BY ALLOWING TH IS MISC. APPLICATION FILED BY THE ASSESSEE. 5. NEXT DATE OF HEARING IN THIS MATTER IS 08/ 04/2019 AND SAME HAS BEEN COMMUNICATED TO BOTH THE PARTIES AND NO SEPARATE NO TICE WILL BE SENT TO ANY OF THE PARTIES. 6. IN THE RESULT, THE MISC. APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 01 - 01- 2019 SD/- SD/- (PRADIP KUMAR KEDIA) (MAHAVIR PRASAD) ACCOUNTANT MEMBER TRUE COPY JUDICIAL MEMBER AHMEDABAD: DATED 01/01/2019 RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHME DABAD