Johnson Controls-Hitachi Air Conditioning India Ltd., Ahmedabad V. The Deputy Commissioner of Income Tax, Circle-2(1)(1), Ahmedabad

MA 8/AHD/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4677 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 09-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJESH MEENA
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER) M.A. NO: 08/AHD/2019 (IN ITA NO. 454/AHD/2017) (ASSESSMENT YEAR: 2011-12) JOHNSON CONTROLS- HITACHI AIR CONDITIONING INDIA LTD. 9 TH FLOOR, ABHIJEET, MITHKHAALI SIX ROADS, AHMEDABAD V/S DCIT, CIRCLE-2,(1)(1), AHMEDABAD (APPELLANT) (RESPONDENT) PAN: AABCA 2392K APPELLANT BY : SHRI BANDISH SOPARKAR, A. R. RESPONDENT BY : SHRI RAJESH MEENA, SR. D.R. ( )/ ORDER DATE OF HEARING : 15 -03-201 9 DATE OF PRONOUNCEMENT : 19 -03-2019 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. 10-10- 2018 PASSED BY THIS TRIBUNAL. M.A. NO 08AH D/2019 . A.Y. 2011-12 2 2. THE LD. AR BEFORE US SUBMITTED AS UNDER: 1. THE PRESENT APPLICATION IS FILED BY THE APPLICANT A BOVE NAMED FOR SETTING ASIDE THE ORDER DATED 10/10/2018 PASSED BY THIS HON'BLE TRIBUNAL DISMISSIN G THE APPEAL OF THE APPLICANT 'EX- PARTE' FOR WANT OF PROSECUTION, IN ABSENCE OF ANY A DJOURNMENT APPLICATION OR REPRESENTATION BY THE APPLICANT. 2. THE APPLICANT ON RECEIPT OF THE NOTICE OF HEARING F IXED IMMEDIATELY FORWARDED THE SAME TO THE OFFICE OF SHRI S N SOPARKAR, SENIOR ADVOCATE AUTHORI ZED TO REPRESENT THE APPLICANT BEFORE THE HON'BLE TRIBUNAL. HOWEVER WHEN ORDER OF HON'BLE TRIBUN AL DISMISSING THE APPEAL EX PARTE WAS FORWARDED TO THE OFFICE OF THE AUTHORIZED REPRE SENTATIVE, IT CAME TO THE KNOWLEDGE THAT THERE IS CHANGE OF NAME OF THE COMPANY AND THEREBY DUE TO OVERSIGHT OF THE CLERK IN THE OFFICE OF MR. SOPARKAR THE APPEAL REMAINED TO BE MARKED ON THE CA USE LIST FOR TAKING NECESSARY ACTION. AS A RESULT ON THE DATE OF HEARING NONE OF THE ADVOCATES FROM THE OFFICE OF MR. SOPARKAR REMAINED PRESENT BEFORE HON'BLE BENCH FOR ATTENDING THE APPEA L OR SEEKING ADJOURNMENT. 3. THE APPLICANT MOST RESPECTFULLY SUBMITS THAT HEARIN G OF THE APPEAL COULD NOT BE ATTENDED DUE TO FAILURE OF THE AUTHORIZED REPRESENTATIVE TO REPRESE NT THE APPLICANT. THE APPLICANT HAS NO DESIRE TO GIVE UP THE APPEAL AND EX PARTE ORDER OF THE TRIBUN AL WOULD CAUSE GRAVE AND IRREPARABLE INJURY TO THE APPLICANT. 4. IT IS RESPECTFULLY SUBMITTED THAT IN THE FACTS AND CIRCUMSTANCES OF THE CASE, THE EX PARTE ORDER DISMISSING THE APPEAL MAY KINDLY BE RECALLED AND TH E APPEAL MAY KINDLY BE RE FIXED FOR HEARING TO GIVE ONE MORE OPPORTUNITY TO THE APPLICANT TO RE PRESENT THE CASE. IT IS RESPECTFULLY SUBMITTED THAT IN THE LARGER INTEREST OF JUSTICE THE HON'BLE T RIBUNAL BE PLEASED TO ACCEPT THE PRAYER OF THE APPLICANT/APPELLANT AND REHEAR THE MATTER. 3. ON THE OTHER HAND THE LD. DR RAISED NO OBJECT ION 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. 10-10-2018, 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 10-10-2018. THUS, FOLLO WING THE VARIOUS DECISIONS M.A. NO 08AH D/2019 . 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 [10-10- 2018]. THEREFORE, IN V IEW OF SUBMISSION OF ASSESSEE WE RECALL THE ORDER DATED 10-10-2018 BY ALLOWING TH IS MISC. APPLICATION FILED BY THE ASSESSEE. 5. NEXT DATE OF HEARING IN THIS MATTER IS 20/06 /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 19 - 03 - 2019 SD/- SD/- (AMARJIT SINGH) (MAHAVIR PRASAD) ACCOUNTANT MEMBER TRUE COPY JUDI CIAL MEMBER AHMEDABAD: DATED 19/03/2019 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