Welspun Projects Ltd. [Formerly known as MSK Projects (India) Ltd.] v. ITO, Ward-4(1), Vadodara
[Citation -2016-LL-1017-39]

Citation 2016-LL-1017-39
Appellant Name Welspun Projects Ltd. [Formerly known as MSK Projects (India) Ltd.]
Respondent Name ITO, Ward-4(1), Vadodara
Court ITAT-Ahmedabad
Relevant Act Income-tax
Date of Order 17/10/2016
Assessment Year 2004-05
Judgment View Judgment
Keyword Tags natural justice • opportunity of being heard • recalling order
Bot Summary: It emanates from the case record that assessee attributes reason of its non appearance before this tribunal as follows: The assessee-applicant humbly submits that earlier the assessee-applicant was known by the name 'MSK Projects India Ltd.' However, on the account of takeover, the name of the assessee-applicant got changed from 'MSK Projects India Ltd.' to Welspun Project Limited. The cognizance of the said change in the name of the assessee-applicant can also be taken by the notice issued by the Hon'ble Tribunal calling the assessee-applicant to attend the hearing fixed on 29.04.2015. On 13.11.2015 the Bench A of Hon'ble Tribunal, before which the matter was posted, was not functioning and the matter automatically got adjourned to 11.01.2016. On 11.01.2016 in the cause list issued by Registry for fixation of Appeals the said appeal was listed as MSK Projects Ltd., instead of correct name of the assessee-applicant i.e. Welspun Projects Ltd. Therefore, on account of this confusion in the name of the assessee-applicant in the cause list none could remain present on behalf of the applicant-assessee on the date of hearing. Due to the aforementioned confusion, no one could remain present before your Honor's on the date of hearing on 11.01.2016. Thus from the above your Honors will appreciate that non-appearance on date of hearing on 11.01.2016 was for genuine and bonafide mistake on the part of the assessee-applicant which is sufficient cause for recalling the matter and in the interest of natural justice, the assessee-applicant requests your Honors to recall the matter. We accordingly fix date of hearing in the main case as 10.01.2017.


IN INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH AHMEDABAD BEFORE, SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER. M.A. No. 29 /Ahd/2016 [in ITA No.3142/Ahd/2011] (Assessment Year:2004-05) Welspun Projects Ltd. [Formerly known as MSK Projects (India) Ltd.] 707-708, Sterling Center, R. C. Dutt Road, Vadodara Appellant Vs. ITO, Ward-4(1), Vadodara Respondent PAN: AABCM4107C /By Assessee : Shri P. M. Mehta, A.R. /By Revenue : Shri James Kurian, Sr. D.R. /Date of Hearing : 07.10.2016 /Date of Pronouncement :17.10.2016 ORDER PER S. S. GODARA, JUDICIAL MEMBER This assessee s Miscellaneous Application filed under Section 254(2) of Act seeks to recall tribunal s order dated 13.01.2016 dismissing main case for non prosecution. M.A. No.29/Ahd/2016 (Welspun Projects Ltd. vs. ITO) A.Y. 2004-05 -2- 2. We have heard both parties. Case file perused. It emanates from case record that assessee attributes reason of its non appearance before this tribunal as follows: assessee-applicant humbly submits that earlier assessee-applicant was known by name 'MSK Projects India Ltd.' However, on account of takeover, name of assessee-applicant got changed from 'MSK Projects India Ltd.' to Welspun Project Limited. cognizance of said change in name of assessee-applicant can also be taken by notice issued by Hon'ble Tribunal calling assessee-applicant to attend hearing fixed on 29.04.2015. Thereafter, matter was adjourned to 07.09.2015 and 13.11.2015 respectively. On 13.11.2015 Bench "A" of Hon'ble Tribunal, before which matter was posted, was not functioning and matter automatically got adjourned to 11.01.2016. On 11.01.2016 in cause list issued by Registry for fixation of Appeals said appeal was listed as MSK Projects (India) Ltd., instead of correct name of assessee-applicant i.e. Welspun Projects Ltd. (enclosed as Annexure 1). Therefore, on account of this confusion in name of assessee-applicant in cause list none could remain present on behalf of applicant-assessee on date of hearing. Further, copy of cause list downloaded from internet as well as circulated by Income Tax Appellate Tribunal. Ahmedabad Bar relevant page (enclosed as Annexure 2) mentioned that Authority filed for appearance in appeal belongs to Shri US Bhati which further added to confusion. assessee-applicant therefore, is genuinely interested in running matter and had assisted department in all proceedings before lower authorities. However, due to aforementioned confusion, no one could remain present before your Honor's on date of hearing on 11.01.2016. 4. Thus from above your Honors will appreciate that non-appearance on date of hearing on 11.01.2016 was for genuine and bonafide mistake on part of assessee-applicant which is sufficient cause for recalling matter and in interest of natural justice, assessee-applicant requests your Honors to recall matter. necessary affidavit of assessee- applicant is attached herewith. 3. Ld. Departmental Representative fails to rebut all these solemn averments. We deem it appropriate in larger interest of justice that assessee deserves one more effective opportunity of hearing so as to get adjudication of its grievance on merits. We accordingly fix date of hearing in main case as 10.01.2017. Both parties have noted down same. registry shall not send any separate notice of hearing. M.A. No.29/Ahd/2016 (Welspun Projects Ltd. vs. ITO) A.Y. 2004-05 -3- 4. This assessee s Miscellaneous Application succeeds in terms indicated hereinabove. [Pronounced in open Court on this 17th day of October, 2016.] Sd/- Sd/- (AMARJIT SINGH) (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad: Dated 17/10/2016 True Copy S.K.SINHA Copy of Order Forwarded to:- 1. Revenue 2. Assessee 3. Concerned CIT 4. - CIT (A) 5. DR, ITAT, Ahmedabad 6.Guard file. By order Welspun Projects Ltd. [Formerly known as MSK Projects (India) Ltd.] v. ITO, Ward-4(1), Vadodara
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