Sh. Gurcharan Singh, Ludhiana V. ITO, W-5(1), Ludhiana

MA 101/CHANDI/2018

• Counselvise Citation: [2018] 122 COUNSELVISE.COM (IT) 3943 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 25-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SATISH KUMAR GUPTA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES SMC,CHANDIGARH BEFORE MS. DIVA SINGH, JUDICIAL MEMBER MA NO.101/CHD/2018 IN ITA NO. 118/CHD/2016 ASSESSMENT YEAR: 2008-09 SHRI GURCHARAN SINGH, VS. THE ITO, PROP. OF M/S LUCKY IRON TRADERS, WARD V(1), SHOP NO. 16-17, RISHI NAGAR, NIRANKARI STREET NO. 2, LUDHIANA. OVERLOCK ROAD, LUDHIANA. PAN NO. ADVPS5811P (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SATISH KUMAR GUPTA RESPONDENT BY : SMT. CHANDERKANTA, SR.DR DATE OF HEARING : 31.08.2018 DATE OF PRONOUNCEMENT : 04.10. 2018 ORDER PER DIVA SINGH BY THE PRESENT MISCELLANEOUS APPLICATION, THE ASSESSEE PRA YS FOR RECALL OF THE EX-PARTE ORDER DATED 11.12.2017 IN ITA 118 /CHD/2016 PERTAINING TO 2008-09 ASSESSMENT YEAR WHEREIN THE APPE AL OF THE ASSESSEE WAS DISMISSED EX-PARTE FOR WANT OF PROSECUTION. 2. THE LD. AR INVITING ATTENTION TO THE COPY OF THE MISCELLAN EOUS APPLICATION FILED SUBMITTED THAT THE ASSESSEE HAD INTIMATED TO THE REGISTRY CHANGE OF ADDRESS THROUGH SPEED POST AND HAD ALSO FILED COPY OF THE AMENDED FORM NO.36. ATTENTION WAS INVITED TO ACCOMPANYING DOCUMENTS AT PAGE 10 WHEREIN FOLLOWING ADDRESS WAS SOUGHT TO BE PLACED ON RECOR D : PROP. OF M/S LUCKY IRON TRADERS, SHOP NO. 16-17, NIRANKARI STREET NO. 2, BACKSIDE SAMPURAN DHARAM KANDA, OVERLOOK ROAD, LUDHIANA. 2.1 IT WAS ARGUED THAT NO NOTICE FOR THE SPECIFIC DATE WA S RECEIVED BY THE ASSESSEE. ACCORDINGLY, IT WAS HIS PRAYER THAT THE EX-PAR TE ORDER MAY BE RECALLED AND THE APPEAL MAY BE FIXED FOR HEARING ON MERIT AS THE ASSESSEE HAS TAKEN ALL NECESSARY STEPS TO ENSURE HIS PARTICIPATION . SAID SUBMISSIONS ARE FOUND TO BE ACCOMPANIED BY AN AFFIDAVIT FILED BY THE MA /101/CHD/2018 IN ITA 118/CHD/2016 PAGE 2 OF 2 ASSESSEE. THE LD. SR.DR STATES SHE HAS NO OBJECTION IF TH E ORDER IS RECALLED AS ADMITTEDLY THE ASSESSEE REMAINED UN-REPRESENTED FOR NO FAULT O F ITS OWN. 3. I HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE M ATERIAL ON RECORD. I FIND THAT THOUGH THE DOCUMENTS HAVE NOT BEE N PLACED ON RECORD BY THE REGISTRY, HOWEVER, THE POSITION WAS NOT DISPUTED BY T HE LD. SR.DR. CONSIDERING THE EXPLANATION WHEREIN COPY OF THE AMENDED FO RM NO. 36 HAS BEEN PLACED BY THE ASSESSEE ON RECORD, THE REGISTRY IS DIRECTED TO CARRY OUT NECESSARY CORRECTIONS. THE IMPUGNED ORDER, ACCORDINGLY IS RECALLED CONSIDERING THE EXPLANATION EXERCISING THE POWER OF THE T RIBUNAL PROVIDED IN PROVISO TO RULE 24 AND 25 OF THE ITAT RULES, 1963 TO S ET ASIDE AN EX- PARTE ORDER AND RESTORE THE APPEAL IN CASE WHERE ASS ESSEE DEMONSTRATES REASONABLE CAUSE FOR NON-APPEARANCE. SAID ORDER WAS PR ONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF AND THE PARTIES WERE DIRECTED TO INDICATE THEIR CONVENIENCE AS TO WHICH DATE THEY WOULD WA NT TO ARGUE THE APPEAL. THE LD. AR REQUESTED FOR A DATE IN NOVEMBER,2018. AFTER CONSIDERING CONVENIENCE OF THE PARTIES BEFORE THE BENCH, THE APPEAL IS DIRECTED TO BE LISTED FOR HEARING ON MERITS ON 06.11.2018. SINCE THE SAID DATE WAS PRONOUNCED IN THE PRESENCE OF THE PARTIES, SE NDING OF NOTICE IS DISPENSED WITH. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY THE ASSESS EE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 04.10. 2018. SD/- (DIVA SINGH) JUDICIAL MEMBER POONAM COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR ASSTT. REGISTRAR ITAT,CHANDIGARH.