BALVIR SINGH V. COMMISSIONER OF INCOME TAX

ITA/101/2024

AI Insights

The case involves Balvir Singh, the appellant, against the Commissioner of Income Tax, the respondent. The primary issue was the ITAT's decision to proceed ex parte due to the appellant's counsel's non-appearance, attributed to heavy rains and a yellow alert in Bathinda on the scheduled hearing date, 18.07.2023. The appellant's request for adjournment was initially accepted, but the ITAT later passed an order without considering the reasons for the adjournment, leading to an appeal in the High Court. The High Court found the ITAT's decision to ignore the appellant's circumstances and proceed ex parte as inappropriate, necessitating a fresh hearing.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 763670 (HC-MISC)
• Appeal Type: Others
• Pronouncement Date: 15-10-2024
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: URVASHI DHUGGA
• Assessee Lawyers: B M MONGA; ROHIT KAURA
• Keywords: Adjournment; Condonation of delay; Ex-parte; Heavy rains; ITAT

Judgement Text

"ITA-101-2024 (O&M) 117-1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT BALVIR SINGH COMMISSIONER OF INCOME TAX CORAM: HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON’BLE MR. JUSTICE Present: Mr. Mr. Rohit Kaura, Advocate for the Ms. Urvashi Dhugga, for the SANJEEV PRAKASH SHARMA, J.(Oral) CM-12490-CII Application for condonation of delay of 55 days in re appeal is allowed and accordingly delay is condoned. Main case 1. Learned counsel for the appellant has invited attention of this Court to the application for adjournment moved by the ITAT, wherein it is stated that the case of the assessee pending before ITAT was adjourned for the first time for 18.07.2023. Counsel for the assessee had requested for adjournment on account of heavy rains in Bathinda area, (O&M) Page 1 of 3 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH BALVIR SINGH Vs. COMMISSIONER OF INCOME TAX **** HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON’BLE MR. JUSTICE ALOK JAIN **** Mr. B.M. Monga, Advocate with Mr. Rohit Kaura, Advocate for the appellant. Ms. Urvashi Dhugga, Sr. Standing Counsel for the respondent/Revenue. **** SANJEEV PRAKASH SHARMA, J.(Oral) CII-2024 Application for condonation of delay of 55 days in re appeal is allowed and accordingly delay is condoned. Learned counsel for the appellant has invited attention of this Court to the application for adjournment moved by the wherein it is stated that the case of the assessee pending before ITAT was adjourned sine die earlier and had b for the first time for 18.07.2023. Counsel for the assessee had requested for adjournment on account of heavy rains in Bathinda area, IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CM-12490-CII-2024 in/and ITA-101-2024 (O&M) Date of Decision: 15.10.2024 . . . . Appellant . . . . Respondent HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA ALOK JAIN B.M. Monga, Advocate with Standing Counsel SANJEEV PRAKASH SHARMA, J.(Oral) Application for condonation of delay of 55 days in re-filing of appeal is allowed and accordingly delay is condoned. Learned counsel for the appellant has invited attention of this Court to the application for adjournment moved by the appellant before the wherein it is stated that the case of the assessee pending before earlier and had been re-fixed for hearing for the first time for 18.07.2023. Counsel for the assessee had requested for adjournment on account of heavy rains in Bathinda area, in/and (O&M) .2024 Appellant . . . . Respondent filing of Learned counsel for the appellant has invited attention of this Court to before the wherein it is stated that the case of the assessee pending before fixed for hearing for the first time for 18.07.2023. Counsel for the assessee had requested for adjournment on account of heavy rains in Bathinda area, MOHIT GOYAL 2024.10.15 17:33 I attest to the accuracy and integrity of this document ITA-101-2024 (O&M) and also for filing new case laws and English translation of certain documents. accepted by the ITAT on the ground that the appeal is pending since years. 2. Notice of motion. 3. Ms. Urvashi Dhugga, respondent 4. Learned counsel ought to have been given to the appellant, more so as the case had been earlier adjourned hearing on 18.07.2023. 5. The fact regarding there being heavy rains and yellow alert 18.07.2023 appears to be a valid reason for non counsel for the appellant, and the Tribunal ought to have looked into the said aspect. However, the said aspect remained ignored by the ITAT and an order has been passed appeal filed by the assessee himself. 6. We, therefore, deem it appropriate to set aside the order dated 07.08.2023 direct the ITAT to decide the appeal afresh after giving fair hearing to both the parties. The appellant shall present himself before the ITAT on 20.11.2024, and no further adjournment shall be allowed to the (O&M) Page 2 of 3 and also for filing new case laws and English translation of certain documents. However, the adjournment application has not been accepted by the ITAT on the ground that the appeal is pending since Notice of motion. Ms. Urvashi Dhugga, Sr. Standing Counsel respondent/Revenue. Learned counsel for the appellant subm ought to have been given to the appellant, more so as the case had been earlier adjourned sine die and had been hearing on 18.07.2023. The fact regarding there being heavy rains and yellow alert 18.07.2023 appears to be a valid reason for non counsel for the appellant, and the Tribunal ought to have looked into the said aspect. However, the said aspect remained ignored by the ITAT and an order has been passed appeal filed by the assessee himself. We, therefore, deem it appropriate to set aside the order dated 07.08.2023 passed by the ITAT ex parte against the appellant, and direct the ITAT to decide the appeal afresh after giving fair hearing to oth the parties. The appellant shall present himself before the ITAT on 20.11.2024, and no further adjournment shall be allowed to the and also for filing new case laws and English translation of certain urnment application has not been accepted by the ITAT on the ground that the appeal is pending since 07 Sr. Standing Counsel accepts notice on behalf of submits that opportunity of hearing ought to have been given to the appellant, more so as the case had been been for the first time fixed for The fact regarding there being heavy rains and yellow alert for 18.07.2023 appears to be a valid reason for non-appearance of the counsel for the appellant, and the Tribunal ought to have looked into the said aspect. However, the said aspect remained ignored by the on 07.08.2023 with regard to We, therefore, deem it appropriate to set aside the order dated passed by the ITAT ex parte against the appellant, and direct the ITAT to decide the appeal afresh after giving fair hearing to oth the parties. The appellant shall present himself before the ITAT on 20.11.2024, and no further adjournment shall be allowed to the and also for filing new case laws and English translation of certain urnment application has not been 7 accepts notice on behalf of its that opportunity of hearing ought to have been given to the appellant, more so as the case had been for the first time fixed for for appearance of the counsel for the appellant, and the Tribunal ought to have looked into the said aspect. However, the said aspect remained ignored by the ith regard to We, therefore, deem it appropriate to set aside the order dated passed by the ITAT ex parte against the appellant, and direct the ITAT to decide the appeal afresh after giving fair hearing to oth the parties. The appellant shall present himself before the ITAT on 20.11.2024, and no further adjournment shall be allowed to the MOHIT GOYAL 2024.10.15 17:33 I attest to the accuracy and integrity of this document ITA-101-2024 (O&M) appellant. The appellant would also be free to file all documents and necessary submissions before the concerned date. 7. Appeal stands disposed of in aforesaid terms. 8. All pending applications also stand disposed of accordingly. October 15, 2024 Mohit goyal 1. Whether speaking/reasoned? 2. Whether (O&M) Page 3 of 3 appellant. The appellant would also be free to file all documents and necessary submissions before the concerned date. peal stands disposed of in aforesaid terms. All pending applications also stand disposed of accordingly. (SANJEEV PRAKASH SHARMA , 2024 1. Whether speaking/reasoned? Yes/No 2. Whether reportable? Yes/No appellant. The appellant would also be free to file all documents and necessary submissions before the concerned date. peal stands disposed of in aforesaid terms. All pending applications also stand disposed of accordingly. SANJEEV PRAKASH SHARMA) JUDGE (ALOK JAIN) JUDGE Yes/No Yes/No appellant. The appellant would also be free to file all documents and MOHIT GOYAL 2024.10.15 17:33 I attest to the accuracy and integrity of this document "