Paramount Ltd.,, Baroda v. The ACIT., Baroda Circle-4,, Baroda

MA 183/AHD/2010 | 2000-2001
Pronouncement Date: 25-03-2011 | Result: Allowed

Appeal Details

RSA Number 18320524 RSA 2010
Assessee PAN AABCP6509P
Bench Ahmedabad
Appeal Number MA 183/AHD/2010
Duration Of Justice 7 month(s) 15 day(s)
Appellant Paramount Ltd.,, Baroda
Respondent The ACIT., Baroda Circle-4,, Baroda
Appeal Type Miscellaneous Application
Pronouncement Date 25-03-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted C
Tribunal Order Date 25-03-2011
Date Of Final Hearing 24-12-2010
Next Hearing Date 24-12-2010
Assessment Year 2000-2001
Appeal Filed On 09-08-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH 'C' BEFORE SHRI MUKUL SHRAWAT JM & SHRI A N PAHUJA AM M A NO.183/AHD/2010 [IN ITA NO.1302/AHD/2006] (ASSESSMENT YEAR:-2000-01) PARAMOUNT LIMITED PARAMOUNT COMPLEX RACE COURSE CIRCLE (WEST) BARODA V/S INCOME-TAX OFFICER WARD- 4(1) BARODA PAN: AABCP 6509 P [APPLICANT] [ORIGINAL APPELLANT] [RESPONDENT] [ORIGINAL RESPONDENT] ASSESSEE BY :- SHRI M K PATEL AR REVENUE BY:- SHRI SAMIR TEKRIWAL DR O R D E R A N PAHUJA: THIS MISC. APPLICATION[MA] HAS BEEN FILED ON 9.8 .2010 AGAINST AN ORDER DATED 1-6-2010 OF THE TRIBUNAL IN ITA NO.1302 /AHD/2006 FOR THE ASSESSMENT YEAR 2000-01 DISMISSING THE APPEAL OF T HE ASSESSEE RELYING UPON THE DECISION OF DELHI BENCH OF THE TRIBUNAL IN THE CASE OF MULTIPLAN INDIA (P) LTD. VS CIT 38 ITD 320 (DEL). 2 IN THE MISCELLANEOUS APPLICATION THE ASSESSEE S UBMITTED THAT ON 30.03.2010 THE ASSESSEE SOUGHT AN ADJOURNMENT VIDE APPLICATION DATED 27.03.2010 AND THE HEARING OF THE APPEAL WAS ADJOURNED TO 1.06.2010 AS REQUESTED BY THE ASSESSEE .SINCE THE ASSESSEE WAS NOT AWARE OF THE SYSTEM OF ANNOUNCEMEN T OF THE DATE IN THE OPEN COURT THEY COULD NOT MAKE NECESSARY AR RANGEMENT FOR REPRESENTATION ON 01.06.2010.THE ASSESSEE IS CERTAI NLY INTERESTED IN PURSUING THE MATTER ON MERITS FOR WHICH A DETAILED PAPER BOOK IS ALSO FILED .ACCORDINGLY IT WAS PRAYED THAT THE ABO VE ORDER MAY BE RECALLED AND THE ASSESSEE BE GIVEN AN OPPORTUNITY TO REPRESENT THE MATTER ON MERITS. MA N O.183/AHD/2010 2 3. THE LD. AR ON BEHALF OF THE ASSESSEE MERELY REI TERATED WHAT IS MENTIONED IN THE MA WHILE THE LD. DR DID NOT OPPOSE THE MA. 4. AFTER HEARING THE PARTIES AND CONSIDERING THE FAC TS OF THE CASE AS ALSO UNCONTROVERTED AVERMENTS IN THE AFFIDAVIT R EAD WITH THE MA WE ARE OF THE OPINION THAT THE DISPOSAL OF THE APPE AL WAS IN VIOLATION OF THE PRINCIPLE OF ' AUDI ALTERAM PARTEM '. THE PRAYER IN SUCH A SITUATION FOR REHEARING THE APPEAL IS NOT A PRAYER TO REVIEW ITS EARLIER DE CISION RATHER IT IS TO SET ASIDE AN EX PARTE ORDER AND FOR AFFORDING AN OPPORTUNITY OF BEING HEARD. THIS POWER IS INHERENT IN THE TRIBUNAL. POWER TO RECALL AN ORDER IS PRESCRIBED IN TERMS OF R. 24 OF THE ITAT RULES 1963 AND THAT TOO ONLY IN CASES WH ERE THE ASSESSEE SHOWS THAT IT HAD A REASONABLE CAUSE FOR BEING ABSENT AT A TIM E WHEN THE APPEAL WAS TAKEN UP AND WAS DECIDED EX PARTE. IN THIS CONNECTION HONBLE GAUHATI HIGH COURT IN THE CASE OF RAJENDRA PRASAD BORAH VS ITAT AND OTHER S 302 ITR 243 RELYING UPON THE DECISION OF HONBLE SUPREME COURT IN THE CASE OF CIT VS S.CHENNIAPPA MUDALIAR 74 ITR 41 AND THEIR OWN DECISION IN THE AS SAM TRIBUNE VS. CIT 285 ITR 452 HELD THAT APART FROM THE FACT THAT SECTION 254(EARLIER SECT ION 33)OF THE ACT MAKES IT INCUMBENT ON THE LEARNED TRIBUNAL TO DISPO SE OF THE APPEALS ON MERITS AS HAS BEEN ENUNCIATED BY THE APE X COURT IN CIT VS S.CHENNIAPPA MUDALIAR 74 ITR 41 RULE 24 AS IT S TANDS PER SE DOES NOT EMPOWER THE LEARNED TRIBUNAL TO DISMISS AN APPEAL FOR DEFAULT IN THE ABSENCE OF THE APPELLANT. THE LEARNE D TRIBUNALS RELIANCE ON THE DECISION OF THE INCOME-TAX APPELLAT E TRIBUNAL DELHI RENDERED IN CIT VS.MULTIPLAN INDIA(P) LTD. 38 ITD 3 20(DELHI) IS APPARENTLY MISPLACED IN THE TEETH OF THE DECISION OF THE APEX COURT IN CIT VS S.CHENNIAPPA MUDALIAR 74 ITR 41. 5. IN THE LIGHT OF AFORESAID DECISION OF HONBLE GAUHATI HIGH COURT AND REASONS GIVEN BY THE APPLICANT WE RECALL THE I MPUGNED ORDER DATED ORDER DATED 1-6-2010 OF THE ITAT AND DIRECT T HE REGISTRY TO FIX THE MATTER FOR HEARING ON 27.4.2011. BOTH THE PARTI ES WERE INFORMED IN THE OPEN COURT ACCORDINGLY. MA N O.183/AHD/2010 3 6 IN THE RESULT MISCELLANEOUS APPLICATION IS ALLOW ED. ORDER PRONOUNCED IN THE COURT TODAY ON 25 -3-2011 SD/- SD/- (MUKUL SHRAWAT) JUDICIAL MEMBER (A N PAHUJA) ACCOUNTANT MEMBER DATED : 25-3-2011 COPY OF THE ORDER FORWARDED TO: 1. PARAMOUNT LIMITED PARAMOUNT COMPLEX RACE COURS E CIRCLE (WEST) BARODA 2. THE ITO WARD-4(1) BARODA 3. CIT CONCERNED 4. CIT(A)-III BARODA 5. DR ITAT AHMEDABAD BENCH-C AHMEDABAD 6. GUARD FILE BY ORDER DEPUTY REGISTRAR ASSISTANT REGISTRAR ITAT AHMEDABAD