Income Tax Appellate Tribunal - Ahmedabad
Feelings Multimedia Ltd.,, Vadodara vs The Income Tax Officer, Ward-1(2),, ... on 22 March, 2021
IN THE INCOME TAX APPELLATE TRIBUNAL
"A" BENCH, AHMEDABAD
(THROUGH VIRTUAL COURT)
BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER &
Ms. MADHUMITA ROY, JUDICIAL MEMBER
M.A. No.04/Ahd/2021
(In ITA No. 2865/Ahd/2015)
(Assessment Year: 2011-12)
Feelings Multimedia Ltd. Vs. ITO
102/103/104 Pecific Plaza, Ward-1(2),
VIP Road, Karelibaug, Baroda
Vadodara, Gujarat-390018
[PAN No. AABCF2694K]
(Appellant) .. (Respondent)
Appellant by : Shri Manesh Mehta, C.A.
Respondent by : Shri S. S. Shukla, Sr. D.R.
Date of Hearing 19/03/2021
Date of P ronounce ment 22/03/2021
ORDER
PER Ms. MADHUMITA ROY - JM:
The instant miscellaneous application has been filed by the assessee seeking to recall the order dated 08.01.2016 passed in ITA No. 2865/Ahd/2015 for A.Y. 2011-12 whereby and whereunder the appeal stood dismissed for default since none appeared on behalf of the assessee at the time of call on 04.01.2016 before the Ld. Tribunal.
2. The assessee faithfully stated the fact that the assessee had requested for adjournment of hearing by RPAD dated 02.01.2016 and RPAD dated 01.04.2016 and the assessee was under the genuine impression that the matter did not come up for hearing before the Tribunal and the same was kept pending. However, only on 29.12.2020 the assessee could come to know from the office of the Income Tax -2- MA No.04/Ahd/2021(In ITA No.2865/A/15) Feelings Multimedia Ltd. vs. ITO Asst.Year - 2011-12 Officer that the matter was dismissed by the Hon'ble Tribunal on 08.01.2016. Immediately thereafter the instant application has been filed before us for recalling of the said order of dismissal.
3. At time of hearing of the matter it was submitted by the Ld. Counsel appearing for the assessee that there was no intentional laches on the part of the assessee in pursuing the matter in the Tribunal.
4. However, we find there is delay of 1665 days in filing the instant application for restoration of the appeal. In support of the delay the Ld. Counsel appearing for the assessee submitted that when the application for opting the 'Vivad se Vishwas Scheme(VSVS)' by way of filing Form No. 1 got dismissed on the premise that the appeal preferred before the Ld. Tribunal by the appellant is not pending but stood dismissed on 08.01.2016, for the first time the fact of dismissal of the appeal came to the knowledge of the assessee. Against the order of dismissal of appeal by default made by the Ld. Tribunal applying the judgment passed in the matter of Estate of Late Tukojirao Holkar vs. CWT (1997) 223 ITR 480 (M.P.) and that of in CIT vs. Multiplan India (Pvt.) Ltd., 38 ITD 320 (Delhi), the Ld. AR relied upon the judgment passed by the Jurisdictional High Court in the case of Dolphin Metal (India) Ltd. vs. ITO whereby and whereunder the Hon'ble Court on identical situation has been pleased to quash the order passed by the Ld. Tribunal in dismissing the appeal for non-prosecution with a direction upon the Ld. Tribunal to fix the matter for hearing. He, therefore, prays for condonation of delay in preferring the appeal before us and also restoration of the said appeal.
-3-MA No.04/Ahd/2021(In ITA No.2865/A/15) Feelings Multimedia Ltd. vs. ITO Asst.Year - 2011-12
5. On the other hand, the Ld. DR relied upon the order passed by the Ld. Tribunal in dismissing the matter for default.
6. Heard both the parties and perused the materials available on record. The appeal of the assessee was dismissed by the Ld. Tribunal on 08.01.2016 as none appeared on behalf of the assessee on the date of hearing. The assessee has explained the reason for not being able to appear before the Tribunal on the date of hearing as mentioned above and also for not filing the Miscellaneous Application within the prescribed time supported by an affidavit and copies of other documents/details. In fact the documents filed before the department for availing the Vivad se Vishwas Scheme and the order of rejection with reasons for the matter not having being pending before the Tribunal rather stood dismissed is according to us, sufficient enough for not getting the application for restoration of the matter filed before us in time. From the said fact, it appears that there was reasonable cause both for non-appearance and delay in filing the Miscellaneous Application against ex-parte order passed on account of non-prosecution.
In our considered opinion "sufficient cause" as appearing in the limitation Act should be liberally considered and the Tribunal cannot shut the door of justice to a litigant on the score of limitation. When the reason of delay has been properly explained, the Tribunal is to adopt a pragmatic approach to condone the delay when there is no negligence, inaction or want of bona fide on the part of the applicant. Therefore, keeping in view of Rule 24 of the (Income Tax Appellate Tribunal, Rule1963), the decision of Hon'ble Jurisdictional High Court cited in the case of Dolphin Metal (India) Ltd. vs. ITO supra, and the larger interest of the assessee seeking to avail the ongoing Vivad se Vishwas Scheme, 2020, we find -4- MA No.04/Ahd/2021(In ITA No.2865/A/15) Feelings Multimedia Ltd. vs. ITO Asst.Year - 2011-12 that condonation of delay otherwise would not prejudice the interest of the Revenue in any manner rather would do substantial justice to the parties.
Thus, we condone the delay in filing the Miscellaneous Application. Considering the above facts and findings, the Miscellaneous Application is also allowed. The Registry is directed to take the matter on Board on 10.05.2021 for hearing.
7. In the result, Misc. Application filed by the assessee is allowed.
This Order pronounced in Open Court on 22/03/2021
Sd/- Sd/-
(AMARJIT SINGH) (Ms. MADHUMITA ROY)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Ahmedabad; Dated 22/03/2021
TANMAY, Sr.PS
आदे श क त ल प अ े षत/Copy of the Order forwarded to :
1. अपीलाथ / The Appellant
2. यथ / The Respondent.
3. संबं धत आयकर आयु त / Concerned CIT
4. आयकर आयु त(अपील) / The CIT(A).
5. वभागीय त न ध, आयकर अपील!य अ धकरण, अहमदाबाद / DR, ITAT, Ahmedabad
6. गाड' फाईल / Guard file.
आदे शानुसार/ BY ORDER,
स या पत त //True Copy//
उप/सहायक पंजीकार (Dy./Asstt.Registrar)
आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad
1. Date of dictation 19/03/2021.
2. Date on which the typed draft is placed before the Dictating Member 19/03/2021
3. Other Member...
4. Date on which the approved draft comes to the Sr.P.S./P.S ... /03/2021
5. Date on which the fair order is placed before the Dictating Member for pronouncement...
6. Date on which the fair order comes back to the Sr.P.S./P.S /03/2021
7. Date on which the file goes to the Bench Clerk 22/03/2021
8. Date on which the file goes to the Head Clerk..........................................
9. The date on which the file goes to the Assistant Registrar for signature on the order..........................
10. Date of Despatch of the Order..................