M/s. Unicure Remedies Pvt. Ltd., Baroda V. The ACIT, Circle-4, Baroda

MA 97/AHD/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 1124 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 14-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: NIRMIT M MEHTA

Judgement Text

, C IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER MISCELLANEOUS APPLICATION NO. 97/AHD/2018-AY 2011-1 2 (IN I.T.A. NO. 3058/AHD/2014-AY 2011-12 ) M/S. UNICURE REMEDIES PVT. LTD. F-25, BIDC ESTATE, GORWA, VADODARA - 390016 / VS. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 4, AAYAKAR BHAVAN, RACE COURSE CIRCLE, VADODARA- 390007 ./ ./ PAN/GIR NO. : AAACU2473J ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI NIRMIT M. MEHTA, A.R. / RESPONDENT BY : SHRI APOORVA BHARDWAJ, SR.D.R. / DATE OF HEARING 07/09/2018 !'# / DATE OF PRONOUNCEMENT 17/09/2018 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED MISCELLANEOUS APPLICATION HAS BEEN FI LED AT THE INSTANCE OF ASSESSEE SEEKING RECTIFICATION OF O RDER DATED 15.06.2017 PASSED BY THE TRIBUNAL UNDER S. 254(1) O F THE ACT. 2. WHEN THE MATTER WAS CALLED FOR HEARING, THE LEAR NED AR FOR THE ASSESSEE POINTED OUT THAT THE ORDER OF THE TRIB UNAL HAS BEEN M.A. NO. 97/AHD/18 [UNICURE REMEDIES PVT. LTD. VS. ACIT] A.Y. 2011-12 - 2 - PASSED EX PARTE FOLLOWING THE DECISION OF THE CO-OR DINATE BENCH OF ITAT, DELHI BENCH, IN THE CASE OF CIT VS. MULTIPLAN INDIA PVT. LTD., 38 ITD 320 (DELHI) AND THE APPEAL WAS DISMISS ED IN LIMINE OWING TO NON-ATTENDANCE ON BEHALF OF THE ASSESSEE. IN THIS REGARD, THE LEARNED AR SUBMITTED THAT THE NOTICE OF THE HEA RING WAS RECEIVED AT THE FACTORY OF THE APPLICANT BY THE ACC OUNTS DEPARTMENT OF THE APPLICANT. THE ACCOUNTS DEPARTMENT OF THE AP PLICANT WAS INVOLVED WITH THEIR DAY TO DAY ACTIVITIES AND DUE T O PRESSURE OF COMPLIANCES WITH VARIOUS DEPARTMENTS, THE NOTICE CO ULD NOT BE COMMUNICATED TO THE HIGHER MANAGEMENT NOR TO THE CO NSULTANT OF THE APPLICANT. THE NON APPEARANCE WAS ON ACCOUNT OF REASONS BEYOND THE CONTROL OF THE APPLICANT. IT WAS NOT PU RPOSEFUL. THEREFORE, LEARNED AR FOR THE ASSESSEE COULD NOT AP PEAR BEFORE THE TRIBUNAL ON THE DATE OF HEARING FIXED ON 15.06. 2017. IT WAS THUS SUBMITTED THAT SUFFICIENT CAUSE EXISTS FOR NON APPEARANCE BEFORE THE TRIBUNAL. IT WAS THEREFORE URGED THAT E ARLIER APPEAL IN ITA NO. 3058/AHD/2014 PRONOUNCED ON 15.06.2017 BE R ECALLED AND REFIXED FOR HEARING ON REGULAR DATE FOR REDRESS AL OF GRIEVANCE ON MERITS AS RAISED IN THE APPEAL. 3. LEARNED DR SIMPLY RELIED UPON THE FACTS ON RECOR D. 4. IN VIEW OF THE REASONS ON BEHALF OF THE ASSESSEE , WE FIND SUFFICIENT CAUSE EXISTS FOR RECTIFICATION OF ERROR. ACCORDINGLY, WE RECALL THE ORDER OF THE CO-ORDINATE BENCH OF THE TR IBUNAL IN THE CASE OF ASSESSEE IN ITA NO. 3058/AHD/2014 DATED 15/ 06/2017. THE REGISTRY IS DIRECTED TO FIX THE AFORESAID APPEA L SO RECALLED ON 12.11.2018 FOR FRESH HEARING. BOTH THE PARTIES WER E SUITABLY M.A. NO. 97/AHD/18 [UNICURE REMEDIES PVT. LTD. VS. ACIT] A.Y. 2011-12 - 3 - INFORMED IN THE COURT AND ACCORDINGLY THE NOTICE OF HEARING IS DISPENSED WITH THE CONSENT OF BOTH THE PARTIES. 5. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. SD/- SD/- (RAJPAL YADAV) (PRADIP K UMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 17/09/2018 TRUE COPY S. K. SINHA ! / COPY OF ORDER FORWARDED TO:- &. / REVENUE 2. / ASSESSEE (. )*+ , / CONCERNED CIT 4. ,- / CIT (A) /. 012 33*+4 *+#4 56) / DR, ITAT, AHMEDABAD 7. 289 : / GUARD FILE. BY ORDER / 4 /5 *+#4 56) THIS ORDER IS PRONOUNCED IN THE OPEN COURT ON 17 /09/2018