M/s. Iolite Cube Inframaterial Ltd., Vadodara V. The DCIT, Central Circle-3, Vadodara

MA 93/AHD/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 2540 (ITAT-AHMEDABAD)
• Duration Of Justice: 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-05-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 25-04-2024
• Assessment Year: 2016-2017
• Appeal Filed On: 03-04-2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: VIJAY H. PATEL

Judgement Text

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरणआयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठअहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठ ‘A’ अहमदाबाद। अहमदाबाद।अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE MRS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER MA No. 93/Ahd/2024 (Arising out of ITA No. 88/Ahd/2022) Assessment Year : 2016-17 M/s. Iolite Cube Inframaterial Ltd., 1, Chandramani Nagar, Vidya Vihar School Lane, Subhanpura, Vadodara-390020 PAN : AACCI 5944 A Vs. DCIT, Central Circle-3, Vadodara (Applicant) (Applicant)(Applicant) (Applicant) (Respondent) (Respondent)(Respondent) (Respondent) Assessee by : Shri Vijay H. Patel, AR Revenue by : Shri J.L. Bhatia, Sr DR सुनवाई क琉 तारीख/Date of Hear ing : 2 6.0 4.2 024 घोषणा क琉 तारीख /Da te of Prono un cem e nt: 0 3.0 5.2 024 आदेश आदेशआदेश आदेश/O R D E R PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER: The present Miscellaneous Application has been filed by the assessee, seeking to recall the ex-parte order dated 06.03.2024, passed by the Tribunal in ITA No. 88/Ahd/2022, pertaining to Assessment Year 2016-17. 2. At the time of hearing, the ld. Counsel for the assessee submitted that the present application was filed by the assessee for setting aside the order dated 06.03.2024 passed by the ITAT, dismissing the appeal of the assessee ex- parte for want of prosecution. He further submitted that the notice of hearing was received by the assessee, but “due to oversight and inadvertent mistake, the assessee forgot to appear “before the Tribunal either in person or through an Authorized Representative at the time of hearing fixed in its case. He thus pleaded that the assessee now wants to pursue its appeal and, therefore, one 2 MA No. 93/Ahd/2024 Iolite Cube Inframaterial Ltd. Vs. DCIT AY : 2016-17 more opportunity be given to the assessee to represent its case before the Tribunal. He accordingly submitted that the ex-parte order, dismissing the appeal of the assessee, may be recalled and its appeal be heard on merits. 3. The ld. DR, on the other hand, vehemently opposed the application moved by the assessee. He submitted that the assessee was given ample opportunities to represent its case before the Tribunal which was evidenced from the Tribunal order itself, especially in paragraph No.3 of the order. He further submits that the order was in fact passed on merits by the Tribunal after considering all the materials which were placed on record. He, therefore, submitted that no purpose would be served by recalling the order. 4. We have heard the rival contentions and perused the material available on record. The appeal of the assessee was disposed of vide order of ITAT dated 06.03.2024. Facts on record show that this appeal was first listed for hearing on 11.04.2022; thereafter frequent adjournments were taken and most of the time it was from the assessee's side. The appeal was finally heard on 12.12.2023 ex parte because of the consistent and unexplained absence of the assessee or its representative throughout the proceedings as explained in detail in paragraph No.3 of the order. As if evident from the fact of the case itself, it is not the case where the appeal was listed for the first time and the assessee was not aware. The assessee himself submitted that he had indeed received the notice of hearing, but forgot to attend the hearing, which was a lame excuse and cannot be acceptable. It is the fact that the assessee failed to give a satisfactory explanation for his not attending the proceedings before the Tribunal, which led to the dismissal of the appeal. It is important for the assessee to provide valid reasons for his non-appearance before the Tribunal to avoid any adverse consequences. 3 MA No. 93/Ahd/2024 Iolite Cube Inframaterial Ltd. Vs. DCIT AY : 2016-17 5. The only argument put forward by the ld. Counsel for the assessee was in relation to the ex-parte order whereas the Tribunal has not decided it in limine but has decided by a well-reasoned order on merits, considering all the materials available on record. During the course of hearing in the present application also, the ld. Counsel for the assessee could not point out any factual or legal error in the order of the Tribunal. He was unable to point out any argument, failed to be considered by the ITAT in its ex parte order which could have altered the final adjudication of the appeal. Even though the order was an ex-parte order, the same is a well- reasoned order on merits and has considered all the material available on record. We, therefore, do not find any reason to recall the order, firstly for the reason that we are not convinced with the reason given by the assessee for not attending the case before the Tribunal which is only a lame excuse; and secondly no factual or legal error has been pointed out by the ld. Counsel for the assessee in the order passed by the Tribunal, nor has he been able to provide any other material to substantiate his claim. We, therefore, dismiss the Miscellaneous Application filed by the assessee. 6. In the result, the Miscellaneous application filed by the assessee is dismissed. Order pronounced in the open Court on 03/05/2024 at Ahmedabad. Sd/- Sd/- (T.R. SENTHIL KUMAR) JUDICIAL MEMBER (ANNAPURNA GUPTA) ACCOUNTANT MEMBER Ahmedabad, dated 03/05/2024 bt* 4 MA No. 93/Ahd/2024 Iolite Cube Inframaterial Ltd. Vs. DCIT AY : 2016-17 आदेश की े /Copy of the Order forwarded to : 1. / The Appellant 2. / The Respondent. 3. संबंिधत आयकर आय / Concerned CIT 4. आयकर आय ( ) / The CIT(A) 5. िवभ ग य िति िध, आयकर य िधकरण / DR, ITAT, 6. ग फ ई / Guard file. देशानुसार/BY ORDER, True Copy उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad