Income Tax Appellate Tribunal - Ahmedabad
Jewel Knitwear Ltd.,, Vadodara vs The Acit, Circle-1(1)(2),, Baroda on 9 July, 2019
आयकर अपील य अ धकरण, अहमदाबाद यायपीठ 'SMC' अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER Miscellaneous Application No. 143/Ahd/2019 - AY 2002-03 ( in I.T.A. No. 948/Ahd/2017 - AY 2002-03) Jewel Knitwear Ltd. बनाम/ A.C.I.T. Plot No. 11813, Near Bharat Circle-1(1)(2), Vs. Cotton Mill, Karjan, Dist. Aaykar Bhavan, Race Vadodara Course Road, Baroda -
390007 थायी ले खा सं . /जीआइआर सं . / PAN/GIR No. : AAACJ4588K (अपीलाथ /Appellant) .. ( यथ / Respondent) अपीलाथ ओर से /Appellant by : Shri Pritesh Shah, A.R. यथ क ओर से / Shri Uma Shankar Prasad, Sr. D.R. Respondent by :
सन ु वाई क तार ख / Date of 05/07/2019 Hearing घोषणा क तार ख /Date of 09/07/2019 Pronouncement आदे श/O R D E R PER PRADIP KUMAR KEDIA - AM:
The captioned Miscellaneous Application has been filed at the instance of assessee seeking rectification of order dated 29.01.2019 passed by the Tribunal under s. 254(1) of the Act.
2. When the matter was called for hearing, the learned AR for the assessee vide its miscellaneous application contended as under:
M . A. N o . 1 4 3 / Ah d / 1 9 [ J e w e l Kn i t w e a r L t d .
v s . AC I T ] A . Y . 2 0 0 2 - 0 3 - 2 -
"01. The Present Application is filed by Appellant above named for setting aside the order dated 29/01/2019 passed by this Honourable Income Tax Appellate Tribunal dismissing the appeal of the appellant ex-parte for non-prosecution, in the absence of Authorised Representative of the appellant.
02. The impugned order of the Honourable Income Tax Appellate Tribunal states that it has been mentioned that the notice of hearing was sent to the appellant through RPAD on 24/12/2018 fixing the hearing on 29/01/2019 but none could appear on behalf of the assessee nor petition seeking time, hence it can be presumed that the assessee is not serious in pursuing the appeal filed. Therefore, the Honourable ITAT dismissed the captioned appeal.
03. The assessee company's management had assigned the appellate work to Vadodara based CA firm - Ambalal N. Patel.
In Form No.36 the assessee's CA firm has entered its Vadodara based address for communication. Later on the appellate work was assigned to me by the assessee company management. Moreover, the assessee company's management has instructed the Vadodara based CA Firm Ambalal N. Patel to send the notices of hearing to me but that CA firm failed to send me the notice of hearing. So I was totally unaware about the hearing. Moreover, the hearing was on 29/01/2019 but I was at Mumbai from 27/01/2019 to 30/01/2019, the air ticket is enclosed.
04. I most respectfully submits that hearing of the appeal could not be attended for the reason stated above. There has not been any desire to give up the appeal and ex-parte decision of the appeal would cause grave and irreparable injury to the appellant.
05. It is respectfully submitted that in the facts and circumstances of the case, the ex-parte order deciding the appeal may kindly be recalled and the appeal may kindly be re-fixed for hearing to give opportunity to the appellant to represent its case. It is respectfully submitted that in the larger interest of justice the Honourable Tribunal be pleased to accept the prayer of the appellant and rehear the matter."
3. After considering the circumstances existing in the case and the submissions of the assessee, we are satisfied that the reasonable cause existed for failure on the part of the assessee to appear before the ITAT on the date of hearing. Accordingly, we recall the order of the ITAT Ahmedabad Bench 'SMC' passed in M . A. N o . 1 4 3 / Ah d / 1 9 [ J e w e l Kn i t w e a r L t d .
v s . AC I T ] A . Y . 2 0 0 2 - 0 3 - 3 -
ITA No. 948/Ahd/2017 dated 29/01/2019(supra) and direct theRegistry to list the appeal for fresh hearing on 09/09/2019 fixed in consultation with both the sides present. Therefore, formal notice of hearing is dispensed with the consent of both parties.
4. In the result, miscellaneous application filed by the assessee is allowed.
This Order pronounced in Open Court on 09/07/2019 Sd/- Sd/-
(MAHAVIR PRASAD) (PRADIP KUMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad: Dated 09/07/2019 True Copy S. K. SINHA आदे श क त ल प अ े षत / Copy of Order Forwarded to:-
1. राज व / Revenue
2. आवेदक / Assessee
3. संबं*धत आयकर आयु,त / Concerned CIT
4. आयकर आयु,त- अपील / CIT (A)
5. 0वभागीय 3त3न*ध, आयकर अपील य अ*धकरण, अहमदाबाद / DR, ITAT, Ahmedabad
6. गाड9 फाइल / Guard file.
By order/आदे श से, उप/सहायक पंजीकार आयकर अपील य अ*धकरण, अहमदाबाद ।