M/s. Nomus Comm-Systems, Baroda v. The ACIT.,Circle-2(2),, Baroda

MA 14/AHD/2013 | 2005-2006
Pronouncement Date: 25-07-2013 | Result: Allowed

Appeal Details

RSA Number 1420524 RSA 2013
Assessee PAN AABFN2482L
Bench Ahmedabad
Appeal Number MA 14/AHD/2013
Duration Of Justice 5 month(s) 25 day(s)
Appellant M/s. Nomus Comm-Systems, Baroda
Respondent The ACIT.,Circle-2(2),, Baroda
Appeal Type Miscellaneous Application
Pronouncement Date 25-07-2013
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted D
Tribunal Order Date 25-07-2013
Assessment Year 2005-2006
Appeal Filed On 31-01-2013
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH AHMEDABAD BEFORE SHRI A.K. GARODIA ACCOUNTANT MEMBER AND SHRI KUL BHARAT JUDICIAL MEMBER MA NO.14/AHD/2013 ( ARISING OUT OF I.T.A. NO.1216/AHD/2010) ( / / / / ASSESSMENT YEAR : 2005-06) M/S.NOMUS COMM SYSTEMS 601 GUNJAN TOWER OFF.ALEMBIC GORWA ROAD DIST: VADODARA (ORIGINAL APPELLANT) / VS. ACIT CIRCLE-2(2) VADODARA (ORIGINAL RESPONDENT) ! '#./%& '#./ PAN/GIR NO. : AABFN 2482 L ( ' / // / APPLICANT ) .. ( ()' / RESPONDENT ) APPLICANT BY : SHRI BHAVIN MARFATIA RESPONDENT BY : SHRI K.C. MATHEWS SR.D.R. '*+ -! / / / / DATE OF HEARING : 19/07/2013 ./ -! / DATE OF PRONOUNCEMENT : 25/07/2013 0 / O R D E R PER SHRI KUL BHARAT JUDICIAL MEMBER : THIS MISCELLANEOUS PETITION HAS BEEN FILED BY TH E APPLICANT- ASSESSEE ARISING OUT OF ITA NO.1216/AHD/2010 PERTAI NING TO ASST.YEAR 2005-06. THE APPEAL FILED BY THE ASSESSEE WAS DISM ISSED BY THE ITAT D BENCH AHMEDABAD VIDE ORDER DATED 12/10/2012. T HE PRESENT APPLICATION IS FILED FOR RECALLING THE SAID TRIBUNA L ORDER DATED 12/10/2012 AND DECIDING THE APPEAL AFRESH AFTER GIVING AN OPPO RTUNITY OF HEARING IN THIS MATTER. MA NO.14/AHD/2013 ( IN ITA NO.1216/AHD/2010) M/S. NOMUS COMM SYSTEMS VS. ACIT ASST.YEAR - 2005-06 - 2 - 2. LD.COUNSEL FOR THE ASSESSEE SUBMITTED THAT ON T HE APPOINTED DATE OF HEARING I.E. ON 31/08/2012 NO ONE HAD APPEARED ON BEHALF OF THE ASSESSEE UNDER THE IMPRESSION THAT THE MATTER WOULD BE ADJOURNED AS THE PAPER-BOOK WAS FILED A DAY BEFORE. HE FURTHER SUBM ITTED THAT AN APPLICATION SEEKING FOR ADJOURNMENT WAS ALSO FILED. THE LD.COUNSEL FOR THE ASSESSEE HAS ALSO FILED WRITTEN SUBMISSION AS D IRECTED BY THIS TRIBUNAL. ON THE CONTRARY LD.SR.DR SUBMITTED THAT THERE WAS NO REASONABLE CAUSE HAS BEEN SHOWN FOR NON-APPEARANCE BY THE ASSESSEE AND ALSO SUBMITTED THAT THERE WAS NO MISTAKE APPAR ENT FROM THE RECORD THEREFORE THE PRAYER AS MADE IN THE APPLICATION IS REQUIRED TO BE REJECTED. 3. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE FIND THAT THE TRIBUNAL HAS REPRODUCED IN PARA-2 VIDE ITS ORDER DATED 12/10/2013 THE REQUEST MADE B Y THE ASSESSEE. THE REQUEST WAS REJECTED ON THE GROUND THAT THE ASSESS EE HAS NOT SHOWN ANY REASONABLE CAUSE FOR NON-APPEARANCE BEFORE THE TRIB UNAL. ON THE DATE OF HEARING I.E. ON 19/07/2013 THE LD.COUNSEL FOR THE ASSESSEE MADE WRITTEN SUBMISSIONS WHICH ARE REPRODUCED HEREINBELOW:- 2. THE UNDERSIGNED HAD APPEARED BEFORE THE HON'B LE BENCH AND HAD MENTIONED THAT SINCE THE PAPER BOOK FOR THE APPEAL MATTER COULD NOT BE FILED WITH THE DEPARTMENT'S REPRESENTATIVE A WEEK BEFORE THE APPLICANT HAD APPLIED FOR ADJOURNMENT. IT WAS STATED THAT THE HEARING FOR THE APPEAL MATTER WAS FIXED ON 31 -8-2012. THE PAPER BOOK RELEVANT FOR THE MATT ER COULD BE FILED ONLY ON 29-8-2012 WITH THE REGISTRAR ITAT AHD AND ON THE SAME DATE A COPY WAS FILED WITH THE DEPARTMENT'S REPRESENTATIVE. THE APP ELLANT HAD APPLIED FOR ADJOURNMENT AND WAS UNDER A GENUINE IMPRESSION THAT SINCE THE PAPER BOOK ON THE DEPARTMENT'S REPRESENTATIVE WAS NOT FILED BE FORE A WEEK THE MATTER WILL NOT BE ALLOWED TO BE PROCEEDED WITH AND THEREF ORE ADJOURNMENT APPLICATION WOULD BE ALLOWED. MA NO.14/AHD/2013 ( IN ITA NO.1216/AHD/2010) M/S. NOMUS COMM SYSTEMS VS. ACIT ASST.YEAR - 2005-06 - 3 - 3. THE BENCH HAD POINTED OUT THAT SOME ONE FROM T HE SIDE OF THE ASSESSEE SHOULD HAVE REMAINED PRESENT FOR SEEKING AN ADJOURN MENT. THE AR / THE ASSESSEE OUGHT NOT TO HAVE PRESUMED THAT THE MATTER WILL BE ADJOURNED. WE AGREE THAT WE OUGHT TO HAVE REMAINED PRESENT IN THE HEARING AND IT WAS OUR MISTAKE OF NOT REMAINING PRESENT BEFORE THE BENCH O N THE DATE OF APPEAL HEARING BUT OUR NON-APPEARANCE WAS NOT INTENTIONAL AND THEREFORE REQUEST THE BENCH TO CONDONE THE SAME AND RECALL THE APPEAL TO GIVE AN OPPORTUNITY TO THE ASSESSEE TO REPRESENT THE MATTER. 3.1. THE CONTENTION OF LD.COUNSEL FOR THE ASSESSEE IS THAT UNDER THE IMPRESSION THAT THE REQUEST MADE FOR ADJOURNMENT WO ULD BE GRANTED THEREFORE NO ONE HAS APPEARED ON THE DATE FIXED FOR HEARING. IT IS ALSO ARGUED THAT THE ASSESSEE WAS UNDER THE IMPRESSION T HAT THE MATTER WOULD BE ADJOURNED AS THE PAPER-BOOK WAS ONLY FILED A DAY BEFORE DATE OF HEARING AND NOT AS PER RULES BEFORE A WEEK. WE FI ND THAT LD.COUNSEL FOR THE ASSESSEE HAS ADMITTED THE MISTAKE AND ALSO SUBM ITTED THAT THE NON- APPEARANCE BEFORE THE TRIBUNAL WAS NEITHER INTENTIO NAL NOR DELIBERATE. AFTER CONSIDERING THE TOTALITY OF THE FACTS AND CIR CUMSTANCES OF THE CASE WE FEEL IN THE INTEREST OF JUSTICE AN OPPORTUNITY OF HEARING SHOULD BE GRANTED TO THE ASSESSEE. THE ASSESSEE IS CAUTIONED TO BE VIGILANT AND ANY FURTHER ADJOURNMENT SOUGHT ON FRIVOLOUS GROUND WOUL D BE VIEWED SERIOUSLY. IN VIEW OF THE ABOVE DISCUSSION THE PR AYER MADE IN THE MISCELLANEOUS APPLICATION IS ALLOWED AND THE ORDER DATED 12/10/2012 IN ITA NO.1216/AHD/2010 IS HEREBY RECALLED. THE REGIS TRY IS DIRECTED TO RE-FIX THE APPEAL IN DUE COURSE FOR HEARING. THE R EGISTRY IS FURTHER DIRECTED TO ISSUE THE REQUISITE NOTICE OF HEARING T O THE CONCERNED PARTIES. MA NO.14/AHD/2013 ( IN ITA NO.1216/AHD/2010) M/S. NOMUS COMM SYSTEMS VS. ACIT ASST.YEAR - 2005-06 - 4 - 4. IN THE RESULT MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE SD/- SD/- ( A.K. GARODIA ) ( KUL BHARAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 25/ 07 /2013 S 1.'. ..'./ T.C. NAIR SR. PS 0 (-2 3 2- 0 (-2 3 2- 0 (-2 3 2- 0 (-2 3 2-/ COPY OF THE ORDER FORWARDED TO : 1. ' / THE APPLICANT 2. ()' / THE RESPONDENT 3. '## - *4 / CONCERNED CIT 4. *4() / THE CIT(A)-II BAROAD 5. 267 (- / DR ITAT AHMEDABAD 6. 7 8+ / GUARD FILE. 0*' 0*' 0*' 0*' / BY ORDER ')2- (- //TRUE COPY// P 9 99 9/ // /' #% ' #% ' #% ' #% ( DY./ASSTT.REGISTRAR) / ITAT AHMEDABAD 1. DATE OF DICTATION 24.7.13(DICTATION-PAD 8 PAGES ATTACHED WITH THIS FI LE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 24.7.13 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 5. DATE ON WHICH FAIR ORDER PLACED BEFORE OTHER MEMBER 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.25.7.13 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 25.7.13 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER