M/s Award Agro Traders Pvt. Ltd., Ludhiana V. ITO, W-6(1), Ludhiana

ITA 1644/CHANDI/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 1069 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 3 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 04-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHISH GUPTA
• Keywords: Set aside
• Section: 263

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH A , CHANDIGARH !', $ % ! & ' ( ) * , % BEFORE SMT.DIVA SINGH, JUDICIAL MEMBER AND SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER ./ ITA NO.1643/CHD/2017 / ASSESSMENT YEAR : 2014-15 M/S ACCESS AGRO SEEDS PVT. LTD., 39, DEFENCE COLONY, BRS NAGAR, LUDHIANA. THE ITO, WARD 6(1), LUDHIANA. ./PAN NO: AAFCA9663B /APPELLANT /RESPONDENT ./ ITA NO.1644/CHD/2017 / ASSESSMENT YEAR : 2014-15 M/S AWARD AGRO TRADERS PVT. LTD.,39, DEFENCE COLONY, BRS NAGAR, LUDHIANA. THE ITO, WARD 6(1), LUDHIANA. ./PAN NO: AAHCA5553A /APPELLANT /RESPONDENT & ./ ITA NO.1645/CHD/2017 / ASSESSMENT YEAR : 2014-15 M/S AUSTER AGRO TRADERS PVT. LTD.,39, DEFENCE COLONY, BRS NAGAR, LUDHIANA. THE ITO, WARD 6(1), LUDHIANA. ./PAN NO: AAHCA5552B /APPELLANT /RESPONDENT ! /ASSESSEE BY : SHRI PARIKSHIT AGGARWAL, CA ' ! / REVENUE BY : SHRI ASHISH GUPTA, CIT DR # $ % /DATE OF HEARING : 06.02.2019 &'() % /DATE OF PRONOUNCEMENT: 20.03.2019 /ORDER PER BENCH: THE PRESENT APPEALS HAVE BEEN FILED BY DIFFERENT ASSESSEES AGAINST SEPARATE ORDERS OF THE PRINCIPAL ITA NOS.1643 TO 1645/CHD/2017 A.YS 2014-15 2 COMMISSIONER OF INCOME TAX-3, LUDHIANA (IN SHORT P R. CIT) ALL DATED 29.9.2017 PASSED U/S 263 OF THE INCOME TA X ACT, 1961 (HEREINAFTER REFERRED TO AS ACT). 2. EARLIER THE ABOVE APPEALS OF THE ASSESSEES WERE DISMISSED FOR NON PROSECUTION BY THE TRIBUNAL VIDE SEPARATE ORDERS DATED 17.4.2018 AND THE SAME WERE RECALLED VIDE CONSOLIDATED ORDER DATED 15.1.2019 PASSED IN MA NO.180, 181 & 182/CHD/2018. HENCE, THE PRESENT APPEALS BEFORE US. IT WAS COMMON GROUND THAT THE ISSUE INVOLVED IN ALL THE ABOVE APPEALS WERE IDENTICAL .THEY WERE THEREFORE HEARD TOGETHER AND ARE BEING DISPOSED OFF BY THIS CONSOLIDATED ORDER FOR THE SAKE OF CONVENIENCE . 3. AT THE OUTSET ITSELF, THE LD. COUNSEL FOR ASSESS EE INVITED OUR ATTENTION TO THE IMPUGNED ORDERS OF THE LD. PRINCIPAL PR. CIT PASSED U/S 263 OF THE ACT AND POINTED OUT THAT THE SAID ORDERS WERE ALL EX-PARTE ORDERS. THE LD. COUNSEL FOR ASSESSEE SUBMITTED THA T THE ASSESSEE COULD NOT BE REPRESENTED BEFORE THE LD . PR. CIT , BECAUSE OF THE REASON THAT THE ADDRESS AT WHICH ALL NOTICES WERE SERVED, I.E. H.NO.39,DEFENCE COLONY, B.R.S NAGAR, LUDHIANA, WAS LOCKED AND THE PERSON LOOKING AFTER ALL FINANCIAL AND LITIGATION MATTERS WAS BEHIND BARS DURING THE PERIOD THE PROCEEDINGS WERE UNDERTAKEN U/S 263, DUE TO INVESTIGATION STARTED ON HIM BY THE PUNJAB VIGILAN CE BUREAU. IT WAS STATED THAT THE FINANCIAL AFFAIRS ITA NOS.1643 TO 1645/CHD/2017 A.YS 2014-15 3 INCLUDING INCOME TAX MATTERS AND LITIGATION OF THE ASSESSEE COMPANY WAS BEING LOOKED AFTER BY SHRI SURINDER PAL SINGH, WHO WAS THE HUSBAND OF THE DIRECTOR OF THE ASSESSEE COMPANY MS. MANDEEP KAUR. THAT BEGINNING FROM JUNE, 2017 TO TILL DATE THE PREMISES WERE LOCKED AND SH SINGH WAS BEHIND BARS IN THIS PERIOD. A DULY SWORN AFFIDAVIT OF THE DIRE CTOR OF THE ASSESSEE COMPANY STATING THE ABOVE FACTS ON OATH WAS PLACED BEFORE US. IT WAS ALSO POINTED OUT IN THE APPEAL OF ANOTHER COMPANY BELONGING TO THE GROU P I.E. M/S AKME CRUSHERS & BUILDERS PVT. LTD. VS. ITO IN ITA NO.1662/CHD/2017, THE I.T.A.T., HAD AFTER CONSIDERING IDENTICAL SUBMISSIONS MADE BEFORE IT, RESTORED THE MATTER BACK TO THE PR. CIT FOR DECISIO N AFRESH IN ACCORDANCE WITH LAW. COPY OF THE ORDER WA S PLACED BEFORE US. 4. THE LD. DR DID NOT OBJECT TO THE ABOVE REQUEST O F THE ASSESSEE AND FAIRLY CONCEDED THAT IN THE CASE OF AKME CRUSHERS (SUPRA) THE ITAT HAD RESTORED THE ISSUE BACK TO THE LD.PR.CIT IN IDENTICAL FACTS AND CIRCUMSTANCES. HE THOUGH RELIED UPON THE ORDER OF THE PR. CIT . 5. CONSIDERING THE ABOVE SUBMISSIONS OF THE LD. COUNSEL FOR ASSESSEE THAT THE ASSESSEE DUE TO UNAVOIDABLE CIRCUMSTANCES WAS UNABLE TO REPRESENT ITSELF IN THE PROCEEDINGS BEFORE THE LD.PR. CIT, BECAUSE THE HUSBAND OF THE DIRECTOR OF THE COMPANY ITA NOS.1643 TO 1645/CHD/2017 A.YS 2014-15 4 WHO WAS LOOKING AFTER THE FINANCIAL AND INCOME TAX MATTERS OF THE ASSESSEE COMPANY WAS BEHIND THE BARS DURING THE SAID PERIOD, WE HOLD, THAT THE INTEREST OF JUSTICE WILL BE SERVED IF THE IMPUGNED ORDER OF THE LD. PR. CIT IS SET ASIDE AND THE MATTER IS RESTORED TO THE FILE OF THE LD. PR. CIT FOR FRESH DECISION IN ACCO RDANCE WITH LAW. THE LD. COUNSEL FOR ASSESSEE HAS ORALLY STATED BEFORE US THAT NOTICES NOW BE SENT AT THE ADDRESS OF THE COUNSEL OF THE ASSESSEE AS STATED IN FORM 36, BEING THE FORM IN WHICH APPEAL IS FILED TO THE I.T.A.T. SINCE THE HUSBAND OF THE DIRECTOR IS STILL BEHIND THE BARS. IT WAS ALSO STATED THAT THE ASSESS EE IS NOW IN A POSITION TO BE REPRESENTED BEFORE THE I.T.A.T. DESPITE THE ABOVE FACT. ACCORDINGLY, THE REVENUE IS DIRECTED TO TAKE NOTE OF THE ABOVE AND REDECIDE THE ISSUE AFRESH AFTER GIVING PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE. WE MAY ADD THAT THE ASSESSEE WILL COOPERATE AND WILL NOT CONTRIBUTE TO ANY UNNECESSARY ADJOURNMENT IN THE CASE. 6. IN THE RESULT, ALL THE APPEALS FILED BY THE ASSE SSEES ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- !' & ' ( ) * (DIVA SINGH) ANNAPURNA GUPTA) $ % /JUDICIAL MEMBER +, % /ACCOUNTANT MEMBER &! /DATED: 20 TH . MARCH, 2019 * * ITA NOS.1643 TO 1645/CHD/2017 A.YS 2014-15 5 '* +,-, / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. # . / CIT 4. # . ( )/ THE CIT(A) 5. ,/0 1 , %1 , 23405 / DR, ITAT, CHANDIGARH 6. 046$ / GUARD FILE '* # / BY ORDER, / ASSISTANT REGISTRAR