Income Tax Appellate Tribunal - Ahmedabad
Rich Paints Limited,, Baroda vs The Income Tax Officer,Ward-4(2),, ... on 8 March, 2019
IN THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD "D" BENCH
(BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER
& SHRI WASEEM AHMED, ACCOUNTANT MEMBER)
M.A. Nos: 175 & 182/AHD/2018
(in ITA Nos. 186 & 188/Ahd/2015)
(Assessment Years: 1995-96 & 1997-98)
Rich Paints Ltd. C/o. Smt. V/S Income Tax Officer, Ward
Bhartiben M. Shah, 60 4(2), Baroda
Sundaram Nagar, Near
Jakat Naka, Vasna Road,
Vadodara (Guj)
(Appellant) (Respondent)
PAN: AAACR 8988H
Appellant by : Shri Vipul Shah, A.R.
Respondent by : Shri Lalit P. Jain, Sr. D.R.
(आदे श)/ORDER
Date of hearing : 04 -01-2019
Date of Pronouncement : 08 -03-2019
PER MAHAVIR PRASAD, JUDICIAL MEMBER
1. By virtue of this Miscellaneous Applications filed by the Assessee u/s 254(2) of the Act, the Assessee intends to recall the impugned ex parte order dt. 04-01- 2018 passed by this Tribunal.
2 M.A. Nos. 175 & 182/Ahd/2018. A.Y. 1995-96 & 1997-98
2. The Ld. AR before us submitted as under:
1. The applicant being a totally defunct company not doing any business since last so many years did not receive the notice of hearing fixed by this Hon'ble Tribunal sent at residence address of Director Mrs. Bhartiben M. Shah which was unfortunately locked at that time and that's why it resulted into non-attendance or non-compliance. Sir, the first & foremost ground is the fact that I am the only lady in the family new aged about 77 years, widowed in the year 2009 and suffering from Parkinson disease since last 2 years which is aggravating day by day and due to old-age problems frequently being admitted to Hospital and therefore could not receive the notice and appear before your honour. A certificate of practicing doctor confirming the disease and present position is enclosed hereto marked as Annexure 'A' to this application. The appellant came to know about the dismissal of these appeals through the Order dated 07.05.2018 passed by Ld. ITO, Ward 2(1)(2), Baroda u/s 179 of IT. Act, 1961, A copy of the said order is enclosed hereto and marked as Annexure 'B' to this application, on the basis of which the application is made to obtain fresh copy of order which was received on 06.06.2018.
• The second ground is that this Hon'ble Tribunal while dismissing the appeal for non- prosecution, failed to consider on merits the contentions rose by the appellant regarding the vital document lying on record and which has a direct bearing on the issue involved in the case looking to the certain important facts / findings mentioned in the succeeding paragraphs.
• The applicant submits that the issue involved in the appeal was regarding the addition in respect of the credit entries appearing in the bank statement of the Dena Bank, Baroda and the contention of the assessee has been that the credit entries being fictitious there was no involvement of such huge cash. The copy of the Memorandum issued by the personnel department of Dena Bank on 26/7/2001, which had a direct bearing on the question involved in the appeal was already lying on the record has altogether escaped the attention of the Hon'ble Tribunal.
The applicant has personally received the copy of the order dated 04.01.2018 dismissing the appeal for want of prosecution on 06.06.2018, hence this application for restoration of the appeal by recalling order dated 04.01.2018 is filed. A copy of the order dated 04.01.2018 passed by Hon'ble Tribunal is also enclosed hereto and marked as Annexure 'C'.
3 M.A. Nos. 175 & 182/Ahd/2018. A.Y. 1995-96 & 1997-98 The applicant most humbly submits that in view of the facts narrated herein above, it is apparent that the applicant has not been negligent in the matter but could not appear due to non receipt of notice of hearing. In the background of these facts the applicant prays that the default of non appearance is because of the sufficient cause and hence the appeal deserves to be restored by exercising powers under proviso to Rule 24 of the ITAT Rules. The applicant therefore most humbly submits that the order passed by this Hon'ble Tribunal may be recalled and the appeal may be fixed for fresh hearing for disposal on merits, otherwise it would cause great injustice and hardship to the appellant, From the above factual aspects, it is to submit that we are prevented by sufficient cause for non appearing on the date of hearing. Therefore it is prayed for restoration of the above appeals.
It is, therefore, prayed that the order dated 04/01/2018, dismissing the appeal for non appearance be recalled and the appeal be restored and heard on merits.
An affidavit in support of this application is enclosed hereto.
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 record. On perusal of the order dt. 04-01-2018, we find that in spite of service of notices by the Registry neither any one appeared nor there was any adjournment application filed on behalf of assessee for the hearing on 04-01-2018. 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 reported in 223 ITR 480(MP) the Tribunal dismissed the appeal of assessee by passing ex parte order for non prosecution. We find that there was sufficient reason for the assessee in not appearing before the Tribunal on the said date of hearing [04-01- 2018]. Therefore, in view of submission of assessee 4 M.A. Nos. 175 & 182/Ahd/2018 . A.Y. 1995-96 & 1997-98 we recall the order dated 04-01-2018 by allowing this Misc. Application filed by the assessee.
5. Next date of hearing in this matter is 12/03/2019 and same has been communicated to both the parties and no separate notice 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 08 - 03- 2019
Sd/- Sd/-
(WASEEM AHMED) (MAHAVIR PRASAD)
ACCOUNTANT MEMBER True Copy JUDICIAL MEMBER
Ahmedabad: Dated 08/03/2019
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,Ahmedabad