Smt. Subhash Kumari Gupta (Deceased), Chandigarh V. ITO, Chandigarh

MA 100/CHANDI/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8147 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 3 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 21-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHANDER KANTA SR DR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BE NCH SMC CHANDIGARH !', # BEFORE: SMT. DIVA SINGH, JM M.A. NO. 100/CHD/2018 IN ITA NO. 954/CHD/2017 ASSESSMENT YEAR : 2008-09 SMT. SUBHASH KUMARI GUPTA, THROUGH L/H SMT. SUDESH KUMARI GUPTA, H.NO. 390, SECTOR 15A, CHANDIGARH. VS THE ITO, WARD 1(5), CHANDIGARH. PAN NO: AAVPG366Q APPELLANT RESPONDENT !' ASSESSEE BY : SHRI NIKHIL GOYAL, CA #!' REVENUE BY : SMT. CHANDERKANTA, SR.DR $ %! & DATE OF HEARING : 12.07.2019 '()*! & D ATE OF PRONOUNCEMENT : 19.07.2019 $%/ ORDER BY THE PRESENT APPLICATION FILED U/S 254(2) OF THE INCOME TAX ACT,1961 THE ASSESSEE PRAYS FOR A RECALL OF THE EX-PARTE ORDER D ATED 28.09.2017 WHEREIN THE ASSESSEE'S APPEAL WAS DISMISSED ON THE GROUNDS OF N ON-REPRESENTATION. 2. THE LD. AR INVITING ATTENTION TO THE REVISED APP LICATION FILED ALONGWITH THE ACCOMPANYING LETTER DATED 06.07.2018 SUBMITTED THAT SMT. SUDESH KUMARI GUPTA WAS THE LEGAL HEIR OF SMT. SUBHASH KUMARI GUP TA. IN SUPPORT OF THE STATEMENT THAT SMT. SUBHASH KUMARI GUPTA WAS NO LON GER ALIVE, DEATH CERTIFICATE OF MUNICIPAL CORPORATION, CHANDIGARH ( REGISTRATION NO. 10668 DATED 04.10.2010) WAS FILED TO SHOW THAT SMT. SUBHASH K.G UPTA DIED ON 01.10.2010. IT WAS STATED THAT SINCE SHE DIED WITHOUT ANY ISSUE S, SMT. SUDESH KUMARI GUPTA AS THE SISTER OF SMT. SUBHASH KUMARI GUPTA BE CAME HER LEGAL HEIR. IT WAS SUBMITTED THAT SMT. SUDESH KUMARI GUPTA WAS AL SO SUFFERING FROM VARIOUS M.A. 100/CHD/2018 IN ITA 954/CHD/2017 A.Y. 2008-09 PAGE 2 OF 3 DISEASES AND RELYING UPON SUPPORTING DOCUMENTS, IT WAS SUBMITTED THAT SHE WAS ALSO UNDERGOING TREATMENT FOR VARIOUS HEALTH RE LATED PROBLEMS ON ACCOUNT OF WHICH FACT SHE REMAINED UNREPRESENTED ON THE DAT E OF HEARING AS SHE HAD NOT APPOINTED ANY COUNSEL TO REPRESENT HER. ON QUERY, IT WAS STATED THAT THE SAID EXERCISE HAS NOW BEEN DONE. MEDICAL TREATMENT RELAT ED SUPPORTING DOCUMENTS AVAILABLE IN THE PAPER BOOK WERE RELIED UPON TO SHO W THAT ON ACCOUNT OF HEAD INJURY DUE TO A FALL SHE HAD BEEN UNDERGOING TREATM ENT ETC. 2.1. ACCORDINGLY, IT WAS HIS PRAYER THAT IN THE CIR CUMSTANCES, THE ORDER MAY BE RECALLED FIXING THE APPEAL FOR HEARING ON MERITS. 3. THE LD. CIT-DR ON GOING THROUGH THE RECORD POSED NO OBJECTION FOR RECALL OF THE ORDER AND A DECISION ON MERIT AFTER HEARING THE PARTIES. 4. I HAVE HEARD THE SUBMISSIONS AND PERUSED THE MAT ERIAL ON RECORD. THE RELEVANT EXTRACTS FROM THE REVISED MISCELLANEOUS AP PLICATION IS EXTRACTED HEREUNDER FOR READY REFERENCE : 5. THAT, IN FACT, SMT. SUBHASH KUMARI GUPTA (DECE ASED) WAS A SINGLE WOMAN AND REMAINED UNMARRIED THROUGH HER LIFE AND WAS STAYING WITH HER SISTER NAMELY SMT. SUDESH KUMARI GUPTA. SMT. SUDESH KUMARI GUPTA HAS BEEN SUF FERING FROM VARIOUS SERIOUS DISEASES AND DUE TO WHICH, MOST OF THE TIMES, SHE HAD BEEN C ONFINED TO BED OR ADMITTED IN VARIOUS HOSPITALS INCLUDING PGI, CHANDIGARH. 6. THAT SMT. SUDESH KUMARI GUPTA HAD BEEN OPERAT ED UPON FOR VERY SERIOUS DISEASE DURING THE TIME WHEN THE CASE WAS FIXED AND THERE BEING NO MALE MEMBER IN THE FAMILY, SHE WAS TOTALLY UNWELL AND, AS SUCH NOBODY COULD APPEAR ON THE APPOINTED DATE BEFORE THE HON'BLE BENCH. 7. THAT IN VIEW OF THE ABOVE SAID FACTS AND CIRCUMSTAN CES, IT IS PRAYED THAT THE APPEAL BEARING ITA NO. 954/CHD/2017 MAY, PLEASE , BE RECALLED AND BE HEARD, SINCE THE ASSESSEE HAS GOOD AND ARGUABLE CAS E BEFORE THE HON'BLE BENCH. 4.1. I FIND THAT WHEN THESE ARE READ ALONGWITH THE EVIDENCES FILED, IT IS SEEN THAT ADMITTEDLY THE 77 YEARS OLD LADY WAS UNDERGOIN G VARIOUS HEALTH RELATED PROBLEMS NECESSITATING HOSPITAL VISITS AND TREATMEN TS ON ACCOUNT OF HEAD INJURY DUE TO A FALL COMPOUNDED BY AGE RELATED ISSUES. AC CORDINGLY, ACCEPTING THE ORAL UNDERTAKING GIVEN BY THE LD. AR THAT THE ASSESSEE I S NOW REPRESENTED BY A COUNSEL AS BONAFIDE AND TRUE, THE IMPUGNED ORDER IS RECALLED EXERCISING THE POWERS AS VESTED BY PROVISO TO RULE 24 OF THE ITAT RULES 1963. SUPPORT IS DRAWN FROM THE DECISION OF THE HON'BLE DELHI HIGH C OURT IN THE CASE OF CIT VS ANSAL HOUSING CONSTRUCTION LTD. 274 ITR 131 (DEL). M.A. 100/CHD/2018 IN ITA 954/CHD/2017 A.Y. 2008-09 PAGE 3 OF 3 4.2 BEFORE PARTING IT IS NECESSARY TO REFER TO THE FACT THAT CERTAIN DEFECTS HAD BEEN POINTED OUT BY THE REGISTRY IN THE FILING OF T HE APPEAL WHICH REMAIN UNADDRESSED. IN THE MEANTIME, THE ASSESSEE IS DIRE CTED TO ADDRESS THESE BEFORE THE DATE OF HEARING. 5. ACCORDINGLY, ON ACCOUNT OF THE DETAILED REASONS SET OUT HEREINABOVE ON THE FACTS AVAILABLE ON RECORD CONSIDERING THE RELEV ANT PROVISIONS AND THE POSITION OF LAW APPLICABLE THEREON, THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 21.08.2019 FOR WHICH DATE NO NOTICE O F HEARING SHALL BE ISSUED TO THE PARTIES AS THE DATE WAS ANNOUNCED ON THE DATE O F HEARING ITSELF IN THE PRESENCE OF THE PARTIES. 6. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH JULY,2019. SD/- ( !' ) (DIVA SINGH) # / JUDICIAL MEMBER ' ( (+! ,-.- COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT - 2. THE RESPONDENT - 3. $ / CIT 4. $ / 01 THE CIT(A) 5. -2 45&456789 DR, ITAT, CHANDIGARH 6. 8:% GUARD FILE (+ $ BY ORDER, ; # ASSISTANT REGISTRAR