Darling Muesco (India) Pvt. Ltd., , ... vs Assessee

MA No.165/Ahd/2014 - A.Y. 2008-09 ( in आयकर अपील सं./in I.T.A. No. 1613/Ahd/2012 - AY 2008-09)

Darling Meusco (India) बनाम/ The DCIT (OSD) Pvt.Ltd. Vs. Range-1 Plot No.97/A, Phase-1 Ahmedabad GIDC Estate, Vatva Ahmedabad - 382 448 (original appellant) (original respondent) थायी ले खा सं . /जीआइआर सं . / PAN/GIR No. : AAACD 4055 D (अपीलाथ# /Applicant) .. ($%यथ# / Respondent)

अपीलाथ# ओर से /Applicant by : Shri Tushar Hemani, AR $%यथ# क' ओर से/Respondent by : Shri B.L. Yadav, Sr.DR

ु वाई क' तार*ख / सन Date of Hearing 20/02/2015 घोषणा क' तार*ख /Date of Pronounce ment 27/03/2015

आदे श / O R D E R

PER SHRI KUL BHARAT, JUDICIAL MEMBER :

This miscellaneous application has been filed by the Assessee on 08.10.2014 (arising out of ITA No.1613/Ahd/2012 for AY 2008-09) seeking for recalling the order dated 05/10/2012 passed by the ITAT "A" Bench, Ahmedabad.

MA No.165/Ahd/2014 (in ITA No.1613/Ahd/2012) Darling Meusco (India) Pvt.Ltd. vs. The DCIT(OSD) Asst.Year - 2008-09 -2-

2. The ld.counsel for the assessee submitted that the Hon'ble Tribunal proceeded to decide the assessee's appeal ex-parte qua the assessee and dismissed the appeal of the assessee. The Managing Director of the assessee-company has placed on record an Affidavit dated 19/02/2015 stating therein that the deponent inadvertently failed to intimate the date of hearing to the Counsel for the assessee-company. It is submitted in the application that in the interest of principles of natural justice, an opportunity of hearing be given to the assessee. It is also submitted that the assessee would suffer irreparable loss and injury and would result into miscarriage of justice if the order dated 05/10/2012 is not recalled.

2.1. On the contrary, ld.Sr.DR Shri B.L.Yadav vehemently opposed the application of the assessee and submitted that the assessee has not pointed out any mistake apparent from the record. He submitted that the negligence cannot be a reasonable cause for recalling the Tribunal's order(supra).

3. We have heard the rival submissions, perused the material available on record and gone through the orders of the authorities below. After considering the totality of the facts and circumstances of the case and submissions made by the ld.counsel for the assessee, we feel that it would sub-serve the interest of justice, if the assessee is granted another opportunity of hearing to represent its case. Therefore, we hereby recall MA No.165/Ahd/2014 (in ITA No.1613/Ahd/2012) Darling Meusco (India) Pvt.Ltd. vs. The DCIT(OSD) Asst.Year - 2008-09 -3-

the Tribunal's order dated 05/10/2012 passed in ITA No.1613/Ahd/2012 for AY 2008-09 and direct the Registry to fix the assessee's appeal in ITA No.1613/Ahd/2012 for AY 2008-09 for hearing afresh in due course. Accordingly, notice be issued to both the parties.

4. In the result, the miscellaneous application filed by Assessee is allowed.

Order pronounced in the Court on Friday, the 27th day of March, 2015 at Ahmedabad.

Sd/- Sd/- (एन.एस.सैनी) (कुल भारत) लेखा सद य या यक सद य ( N.S. SAINI ) ( KUL BHARAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER

Ahmedabad; Dated 27/ 03 /2015

ट*.सी.नायर, व. न.स./T.C. NAIR, Sr. PS

आदे श क त"ल#प अ$े#षत/Copy of the Order forwarded to :

1. अपीलाथ# / The Applicant

2. $%यथ# / The Respondent.

3. संबं4धत आयकर आयु6त / Concerned CIT

4. आयकर आयु6त(अपील) / The CIT(A)-6, Ahmedabad

5. 7वभागीय $ त न4ध, आयकर अपील*य अ4धकरण, अहमदाबाद / DR, ITAT, Ahmedabad

6. गाड; फाईल / Guard file.

/ आदे शानुसार BY ORDER,

स%या7पत $ त //True Copy//

Dy./Asstt.Registrar) उप/सहायक पंजीकार ( आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad