Rayman Patel Gelantine Pvt. Ltd., Vadodara V. The Dy. Commissioner of Income Tax, Circle-4(1), Vadodara

MA 79/AHD/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5165 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-01-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2007-2008
• Appeal Filed On: 13-06-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ADITYA SHUKLA
• Assessee Lawyers: M K PATEL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH BEFORE: SHR I S. S. GODARA , JUDICIAL MEMBER A ND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER RAYMON PATEL GELANTINE P. LTD., 61, HARIBHAKTI EXTENSION, OLD PADRA ROAD, VADODARA PAN: AACCR4454L (APPELLANT) VS THE D CIT, CIRCLE - 4(1), VADODARA (RESPONDENT) REVENUE BY : S H RI ADITY A SHUKLA , SR. D . R. ASSESSEE BY: S H RI M.K. PATEL , A.R. DATE OF HEARING : 02 - 12 - 2 016 DATE OF PRONOUNCEMENT : 17 - 01 - 2 017 / ORDER P ER : AMARJIT SINGH, AC COUNTANT MEMBER : - THE M.A. IS FILED BY THE ASS ESSEE AGAINST THE ORDER DATED 07 - 06 - 2013 IN RE SPECT OF ITA NO. 278/AHD/2009 FOR A.Y. 2004 - 05 WHICH WAS DISMISSED BY THE CO - ORDINATE D BENCH, AHMEDABAD ON ACCOUNT OF NON - PROSECUTION OF APPEAL APPLYING THE RATIO OF MULTIPLAN (INDIA) PVT. LTD., (38 ITD 320). M.A. NO. 79 /AHD/2016 (IN I T A NO . 278 / A HD/20 09 ) A SSESSMENT YEAR 200 4 - 05 MA NO. 79 /AHD/20 16 (IN ITA NO. 278/AHD/2009) A.Y. 2004 - 05 PAGE NO RAYMON PATEL GELATINE P. LTD VS. D CIT 2 2. THE ASSESSEE VIDE ITS APPLICATI ON DATED 13.06 .2016 HAS STATED AS FOLLOWS: - (1) THAT THE APPEAL FILED BY THE ASSESSEE ABOVE - NAMED FOR THE ASSESSMENT YEAR 2004 - 05 BEARING ITA.NO.278/AHD/2009 IS DECI DED BY HON'BLE ITAT, AHMEDABAD BENCH D', AHMEDABAD VIDE ORDER DATED 07.06.2013, WHEREBY THE APPEAL OF THE ASSESSEE IS DISMISSED FOR NON PROSECUTION BY APPLYING THE DECISION OF MULTIPLAN INDIA LTD. 38 ITD 320 (DEL). (2) IT IS RESPECTFULLY SUBMITTED THAT TH E NOTICE OF HEARING WAS DULY RECEIVED BY THE ASSESSEE AND WAS ALSO FORWARDED TO THE ASSESSEE'S AUTHORISED REPRESENTATIVE AT AHMEDABAD. ON THE DATE OF HEARING I.E. 18/04/2013, OUR AR SHRI MEHUL K. PATEL, ADVOCATE WAS DULY PRESENT IN ITAT. BUT, UNFORTUNATEL Y, WHEN THIS APPEAL WAS CALLED OUT FOR HEARING, HE WAS ARGUING ANOTHER APPEAL BEFORE HON'BLE BENCH 'B', IN THE CASE OF PURSHOTTAM FARMERS CO - OPE RATIVE COTTON GINNING BEING ITA NO. 1395/AHD/2009, AND, BEFORE ANYBODY COULD MENTION AND REQUEST FOR PASS - OVER, THE ABOVE APPEAL WAS HEARD AND DISMISSED FOR WANT OF PROSECUTION. (3) MOREOVER, THERE IS ALSO A TYPOGRAPHICAL ERROR IN THE HEADING OF THE ORDER, WHEREIN THE ASSESSMENT YEAR IS MENTIONED AS 2007 - 08 INSTEAD OF THE CORRECT ASSESSMENT YEAR BEING 2004 - 05, AND IS ALSO RIGHTLY MENTIONED IN PARA 1 OF THE ABOVE ORDER. THIS INADVERTENT ERROR MAY ALSO KINDLY BE RECTIFIED. (4) IT IS HUMBLY PRAYED THAT THE APPLICANT IS VERY MUCH INTERESTED IN PURSUING THE MATTER AND THEREFORE IT IS HUMBLY PRAYED THAT THE ABOVE ORDER MAY KINDLY BE RECALLED, AND IN THE INTEREST OF JUSTICE THE APPLICANT BE GIVEN AN OPPORTUNITY OF HEARING AND THE APPEAL BE KINDLY DECIDED ON MERITS AND OBLIGE 3 . THUS, CONSIDERING THE ENTIRE FACTS AND CIRCUMSTANCES OF THE PRESENT CASE AND THE REASON FOR NON - ATTENDANCE ON THE DATE OF HEARING , WE SET ASIDE T HE ORDER OF THE TRIBUNAL DATED 07.06.2013 AND MA NO. 79 /AHD/20 16 (IN ITA NO. 278/AHD/2009) A.Y. 2004 - 05 PAGE NO RAYMON PATEL GELATINE P. LTD VS. D CIT 3 RESTORE THE APPEAL FOR FRESH HEARING AND THE REGISTR Y WILL FIX THE HEARING OF THIS APPEAL IN DUE COURSE OF TIME. 4. ALSO, THE ASSESSMENT YEAR 2007 - 08 AT T HE CAPTIONED PAGE OF ITA NO. 278/AHD/2009 DATED 07 - 06 - 2013 MAY BE READ ASSESSMENT YEAR 2004 - 05. 5 . IN THE RESULT, THE M.A. OF ASSESSEE IS ALLOWED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 17 - 01 - 201 7 SD/ - SD/ - ( S.S. GODARA ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 17 /01/2017 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,