Mobile Telecommunications Pve. Ltd., Vadodara V. The Asstt. Commissioner of Income Tax, Circle-4, Baroda

MA 98/AHD/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8589 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 08-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RUCHI RASTOGI
• Keywords: Principle of natural justice

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: 98/AHD/2019 (IN ITA NO. 1311/AHD/2016) (ASSESSMENT YEAR: 2010-11) MOBILE TELECOMMUNICATIONS PVT. LTD. LEVEL-4, 401, PALM SPRINGS, ABOVE CHROMA, LINK ROAD, MALAD WEST, MUMBAI- 400064 V/S ACIT AAYKAR BHAVAN, RACECOURSE, BARODA - 390007 (APPELLANT) (RESPONDENT) PAN: AAC CM2 659 J APPELLANT BY : NONE RESPONDENT BY : M/S. RUCHI RASTOGI, SR. D.R. ( )/ ORDER DATE OF HEARING : 05-04-2019 DATE OF PRONOUNCEMENT : 09-04-2019 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 IMPUGNED EX -PARTE ORDER DT. 05.10.2018 PASSED BY THIS TRIBUNAL. 2. THE LD. AR BEFORE US SUBMITTED AS UNDER: 1. THE AFORESAID APPEAL WAS POSTED FOR HEARING ON 04.10.2018 THE HONBLE ITAT DISMISSED THE MATTER ON THE MATTER ON THE GROUND OF NON-APPEARANCE. 2. THE APPLICANT SUBMITS THAT AS AGAINST THE NOTICE OF HEARING THE APPLICANT HAS FILED LETTER BY E-MAIL SEEKING ADJOURNMENT OF THE C ASE. COPY OF THE E-MAIL AND LETTER IS ENCLOSED. UNDER THE CIRCUMSTANCES APPLICA NT DID NOT APPEAR AND TENDERS AN UNCONDITIONAL APOLOGY FOR HAVING NOT DONE THE AP PEARANCE DUE TO UNAVOIDABLE CIRCUMSTANCES. M.A. NO. 98/ AHD/2019 A.Y. 2010-11 2 3. THE APPELLANT HUMBLY REQUESTS THAT SHE HAS A GOO D CASE ON MERIT AND THE PRINCIPLES OF NATURAL JUSTICE REQUIRE THAT THE ORDE R NEEDS TO BE RECALLED AND THE APPELLANT BE GIVEN A CHANCE OF HEARING. 3 . ON THE OTHER HAND THE LD. DR RAISED NO OBJECTION 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. 05.10.2018, WE FIND THAT IN SPITE OF SERVICE OF NOT ICES BY THE REGISTRY NEITHER ANY ONE APPEARED NOR THERE WAS ANY ADJOURNMENT APPLICATION FILED ON BEHALF OF ASSESSEE FOR THE HEARING ON 04.10.2018. THUS, FOLLOWING THE VARIOUS DECISIONS 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 REP ORTED IN 223 ITR 480(MP) THE TRIBUNAL DISMISSED THE APPEAL OF ASSESSEE BY PASSIN G EX PARTE ORDER FOR NON PROSECUTION. WE FIND THAT THERE WAS SUFFICIENT REASON FOR THE AS SESSEE IN NOT APPEARING BEFORE THE TRIBUNAL ON THE SAID DATE OF HEARING [04.10.2018]. THEREFORE, IN VIEW OF SUBMISSION OF ASSESSEE WE RECALL THE ORDER DATED 05.10.2018 BY AL LOWING THIS MISC. APPLICATION FILED BY THE ASSESSEE. 5. NEXT DATE OF HEARING IN THIS MATTER IS 19.08.2 019 AND NOTICE TO BE SENT TO BOTH THE PARTIES. 6. IN THE RESULT, THE MISC. APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 09-04-20 19 SD/- SD/- (AMARJIT SINGH) (MAHAVIR PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 09/04/2019 TANMAY TRUE COPY COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) M.A. NO. 98/ AHD/2019 A.Y. 2010-11 3 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR IT AT,AHMEDABAD 1.DATE OF DICTATION 05-04-2019 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE OT HER MEMBER 08-04-2019 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S 09 - 04-2019. 4.DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 09-04-2019 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR .P.S./P.S 09-04-2019 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 10-04-2019. 7.DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8.THE DATE ON WHICH THE FILE GOES TO THE ASSTT. REG ISTRAR FOR SIGNATURE ON THE ORDER 9.DATE OF DESPATCH OF THE ORDER