M/s SAB Industries Limited, Chandigarh V. ACIT, Central Circle II, Chandigarh

MA 100/CHANDI/2019

AI Insights

The case involves M/s SAB Industries Ltd., which filed a Miscellaneous Application (M.A.No. 100/Chd/2019) arising from an earlier Income Tax Appeal (ITA No. 1168/CHD/2018). The Tribunal had initially dismissed the appeal due to the absence of the assessee's representation and a defect in the Tribunal fee. The assessee, in the Miscellaneous Application, claimed that the absence was unintentional and supported this with an affidavit and proof of rectifying the fee defect. The Departmental Representative opposed the recall, citing previous opportunities given to the assessee to appear. However, the Tribunal decided to recall the order and restore the appeal for a fresh hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 128356 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 year(s) 3 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-09-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 07-09-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 14-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: COMPANY SECY

Judgement Text

आयकर अपीलȣय अͬधकरण, चÖडीगढ़ Ûयायपीठ, चÖडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER M.A.No. 100/Chd/2019 (Arising out of आयकर अपील सं./ITA No. 1168/CHD/2018 Ǔनधा[रण वष[ / Assessment Year : 2014-15 M/s SAB Industries Ltd., SCO 49-50, Sector 26, Chandigarh बनाम The ACIT, Central Circle-II, Chandigarh èथायीलेखासं./PAN NO: AACCS5078H अपीलाथȸ/Appellant Ĥ×यथȸ/Respondent Ǔनधा[ǐरतीकȧओरसे/Assessee by : Smt. Gurpreet Kaur, Company Secy. राजèवकȧओरसे/ Revenue by : Sh. Dharam Vir, JCIT, Sr. DR स ु नवाईकȧतारȣख/Date of Hearing : 08.09.2023 उदघोषणाकȧतारȣख/Date of Pronouncement : 11.09.2023 आदेश/Order Per A.D. Jain, Vice President: The present Misc. Application arising out of ITA No. 1168/Chd/2018 has been moved by the Assessee pleading therein for recalling the order dated 29.01.2019 passed by the Tribunal. 2. It has been submitted by the applicant that the above appeal was listed before the Tribunal on 17.01.2019; that the Tribunal after recording the absence of any representation on the behalf of the MA. No.100/Chd/2019 in ITA 1168/Chd/2019 - M/s SAB Industries Ltd., Chandigarh 2 Assessee and by observing that there was a defect qua the Tribunal Fee, dismissed the appeal of the Assessee by passing the ex-parte order dated 29.01.2019. It has been submitted by the applicant that the Tribunal in the Order, had granted liberty to the Assessee, to recall the order, by making an appropriate prayer, if there was any reasonable cause for its non-representation on the date of hearing. The applicant further submitted that the absence of the Assessee or its representative on the date of hearing was absolutely unintentional and bona fide as the Assessee had not received any notice of hearing of the appeal listed for 17.1.2019. In support of this averment, the applicant has also submitted an affidavit; and submitted that the defect with regard to the Tribunal Fee has been cured by way of depositing a challan dated 14.5.2019 for Rs. 50/-, a copy of which is placed on record. It is prayed that the Miscellaneous application of the Assessee be allowed and the appeal be heard on merits. 3. Per contra, the ld. DR relied on the order passed by the Bench and stated that in spite of providing sufficient opportunity to the assessee, the assessee failed to appear before the Tribunal, hence, there is no need to recall the said order. 4. Heard. We find from the record that the appeal of the assessee was dismissed ex-parte. The Assessee has also removed the MA. No.100/Chd/2019 in ITA 1168/Chd/2019 - M/s SAB Industries Ltd., Chandigarh 3 defect by way of depositing a Tribunal fee through Challan. We feel convinced with the submissions made by the assessee in the application and, therefore, we recall the order of the Tribunal dated 29.01.2019 passed in the above captioned appeal and restore the appeal to its original position, to be heard afresh on 8.11.2023. 5. The Registry is directed to fix the appeal afresh for hearing on 8.11.2023, under notice to the parties. 6. In the result, the Miscellaneous Application filed by the assessee is allowed. Order pronounced in the Open Court on 11.09.2023. Sd/- Sd/- (VIKRAM SINGH YADAV) ( A.D. JAIN ) Accountant Member Vice President Dated : 11.09.2023 “आर.के.” आदेशकȧĤǓतͧलͪपअĒेͪषत / Copy of the order forwarded to : 1. अपीलाथȸ/ The Appellant 2. Ĥ×यथȸ/ The Respondent 3. आयकरआय ु Èत/ CIT 4. ͪवभागीयĤǓतǓनͬध, आयकरअपीलȣयआͬधकरण, चÖडीगढ़/ DR, ITAT, CHANDIGARH 5. गाड[फाईल/ Guard File आदेशान ु सार/ By order, सहायकपंजीकार/ Assistant Registrar