M/S PUNJAB AGRO INDUSTRIES, GURUHARSAHAI V. DY. COMMISSIONER OF INCOME TAX CIRCLE-3, FEROZPUR

ITA 213/ASR/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 0011 (ITAT-AMRITSAR)
• Duration Of Justice: 1 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 01-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ASHRAY SARNA LD
• Keywords: Application of stay; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. SANJAY ARORA, ACCOUNTANT MEMBER AND SH. N.K.CHOUDHRY, JUDICIAL MEMBER ITA NO.653(ASR)/20 18 ASSESSMENT YEAR:2010-11 AND ITA NO.213(ASR)/2019 ASSESSMENT YEAR:2011-12 AND SA NO.04(ASR)/2019 ASSESSMENT YEAR:2010-11 AND SA NO.10(ASR)/2019 ASSESSMENT YEAR: 2011-12 M/S PUNJAB AGRO INDUSTRIES, FARIDKOT ROAD, GURUHARSAHAY [PAN:AAFFP2814A] VS. DY. COMMISSIONER OF INCOME-TAX, CIRCLE 1, FEROZPUR (APPELLANT) (RESPONDENT) APPELLANT BY : SH. ASHRAY SARNA (LD. AR) RESPONDENT BY : SH. CHAR AN DASS (LD. DR) DATE OF HEARING : 28- 05-2019 DATE OF PRONOUNCEMENT: 30-0 5-2019 ORDER PER N.K.CHOUDHRY, JM: THESE APPEALS AND STAY APPLICATIONS HAVE BEEN PREFERRED BY THE ASSESSEE AGAINST THE ORDERS DATED 17.10.2018 AND 15.02.20 19 RELEVANT FOR THE ASSESSMENT YEARS 2010-11 AND2011-12 RESPECTIVELY PASSED BY THE LD. CIT (A), BATHINDA U/S 250(6) OF THE INCOME-TAX ACT 196 1 (HEREINAFTER CALLED AS THE ACT) WHEREBY, THE LD. CIT (A) HAS AFFIRMED THE ASSESSMENT ORDERS PASSED UNDER 143(3)/148 OF THE ACT. 2. AT THE OUTSET, IT WAS SUBMITTED BY THE LD. A.R. OF THE ASSESSEE THAT THOUGH DURING THE ASSESSMENT PROCEEDINGS, THE LD. COUNSEL OF THE ASSEEEE DULY CO-OPERATED, HOWEVER DURING THE COURSE APPELLATE PROCEEDINGS BEFORE THE LD. CIT (A), DUE TO SOME PERSONAL DIFFERENCES WITH THE COUNSEL, THE ASSESSEE COULD NOT PARTICIPATE WHICH RESULTED INTO PASSING O F EX-PARTE ORDER BY THE LD. CIT (A). IT WAS FURTHER SUBMITTED THAT SINCE THE ASSESSE FAILED TO PARTICIPATE IN THE APPELLATE PROCEEDINGS DUE TO AFORESA ID REASON, THEREFORE, ONE OPPORTUNITY MAY BE GRANTED TO THE ASSESSEE TO PARTI CIPATE IN THE APPELLATE PROCEEDINGS BEFORE LD. CIT (A). 3. ON THE CONTRARY, THE LD. D.R. OBJECTED TO THE STAND OF THE ASSESSE AND SUBMITTED THAT THE LD. CIT (A) HAS PASSED THE ORDERS ON MERIT,THEREFORETHE ASSESSEE IS NOT ENTITLED FOR ANY RELIEF AS PRAYED FOR. 4. HAVING HEARD THE PARTIES AND PERUSAL THE MATERIAL A VAILABLE ON RECORD INCLUDING THE ORDERS IMPUGNED HEREIN. THE ASSEEEE HAS CLA IMED THAT DUE TO PERSONAL DIFFERENCES WITH ITS COUNSEL, THE ASSESSEE COULD NOT PARTICIPATE IN THE APPELLATE PROCEEDINGS. THE ASSESSE IN SUPPORT OF ITS CONTENTION/CLAIM ALSO FILE AFFIDAVIT DULY SWORN. WE ALSO REALIZE FROM T HE ORDERS, THAT THE LD. CIT (A) DUE TO NON-APPEARANCE OF THE ASSESSEE, PASSED THE ORDER AS EX- PARTE BUT NOT ON MERITS. IN OUR CONSIDERED VIEW, UNDE R THE REASON FOR NON- APPEARANCE AND NON-PARTICIPATION WITH APPELLATE PROCEE DINGS, SEEMS TO BE QUITE GENUINE AND THEREFORE, CONSIDERING THE PECULIAR FACTS AND CIRCUMSTANCES THAT ORDERS UNDER CHALLENGE HAVE ALSO NOT BEE N PASSED ON MERIT, TO MEET SUBSTANTIAL JUSTICE, IT WOULD BE APPROPR IATE TO REMAND BACK THE CASES TO THE FILES OF THE LD. CIT (A) FOR DECISIONS A FRESH, SUFFICE TO SAY WHILE AFFORDING DUE OPPORTUNITIES OF BEING HEARD TO THE ASSESSEE. CONSEQUENTLY THE ORDERS UNDER CHALLENGE ARE SET ASIDE AN D THE CASES ARE REMANDED TO THE FILE OF THE LD. CIT (A) FOR DECISION AFRESH. WE FEEL IT APPROPRIATE TO CLARIFY THAT THE ASSESSE SHALL CO-OPERATE W ITH THE APPELLATE PROCEEDINGS BEFORE THE LD. CIT (A) AND WILL APPEAR AS AND WHEN REQUIRED AND IN CASE OF FURTHER DEFAULT, THE LD. CIT (A) SHALL BE A T LIBERTY TO DRAW THE ADVERSE INFERENCEIF ANY, AGAINST THE ASSESSEE. 5. STAY APPLICATIONS NOS. 04(ASR)/2019 AND 10(ASR)/2019 IN VIEW OF THE ORDER PASSED IN QUANTUM APPEALS, THE ST AY APPLICATIONS STANDS DISMISSED ON BECOMING INFRUCTUOUS. RESULT: 6. IN THE RESULT, THE APPEALS OF THE ASSESSE STANDS ALLOWE D FOR STATISTICAL PURPOSES AND STAY APPLICATION DISMISSED BEING INFRUCTUOUS. ORDER PRONOUNCED ON 30 TH DAY OF MAY 2019. SD/- SD/- (SANJAY ARORA) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 30.05.2019 /PK/ PS. COPY OF THE ORDER FORWARDED TO: (1) APPELLANT/ASSESSEE (2) DY. COMMISSIONER OF INCOME-TAX, CIRCLE 1, F EROZPUR (3) THE CIT(A)-BATHINDA (4) THE CIT CONCERNED (5) THE SR DR, I.T.A.T., AMRITSAR TRUE COPY BY ORDER