M/s M.K. Aggarwal Hosiery Pvt. Ltd., Ludhiana V. JCIT, Ludhiana

MA 102/CHANDI/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 4714 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 10 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 18-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH
• Assessee Lawyers: PANKAJ BHALLA

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH B CHANDIGARH !, ' # $ , $ % & ' ( ) , *+ # BEFORE: SMT. DIVA SINGH, JM & SMT.ANNAPURNA GUPTA, AM M.A. NO. 102/CHD/2017 IN ITA NO. 252/CHD/2017 ASSESSMENT YEAR : 2009-10 M/S M.K. AGGARWAL HOSIERY P.LTD., B-VI-1209, GULCHAMAN GALI, IQBAL GANJ ROAD, LUDHIANA. VS THE PR. CIT-I, CHANDIGARH. PAN NO: AACCM0788Q APPELLANT RESPONDENT !' ASSESSEE BY : SHRI PANKAJ BHALLA, CA #!' REVENUE BY : SHRI MANJIT SINGH, CIT-DR $ %! & DATE OF HEARING : 26.07.2019 '()*! & D ATE OF PRONOUNCEMENT : 05.08.2019 *,/ ORDER PER DIVA SINGH 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 DATED 27.04.2017 IN ITA 252/CHD/2017 WHEREIN THE ASSESSEE'S APPEAL WAS DISMISSED IN-LIMINE FOR NON REPRESENTATION. 2. THE LD. AR INVITING ATTENTION TO THE APPLICATION ON RECORD SUPPORTED BY AN AFFIDAVIT FILED BY THE ASSESSEE AS WELL AS THE COUNSEL DREW ATTENTION TO PARA 5 AND 12 OF THE APPL ICATION SO AS TO SUBMIT THAT THE DEFECTS POINTED OUT BY THE REGIS TRY HAVE BEEN M.A. 102/CHD/2017 IN ITA 252/CHD/2017 A.Y. 2009-10 PAGE 2 OF 3 CURED. INVITING ATTENTION TO THE COPY OF THE REVIS ED FORM NO. 10 IT WAS SUBMITTED THAT THE CORRECT ADDRESS WHICH IS; M/S M.K. AGGARWAL HOSIERY P.LTD., B-VI-1209, GULCHAMAN GALI, IQBAL GANJ ROAD, LUDHIANA HAS BEEN BROUGHT ON RECORD. T HIS FACT, IT WAS SUBMITTED, IS SUPPORTED BY AN AFFIDAVIT FILED B Y THE COUNSEL APPEARING IN PERSON. REFERRING TO THE SAME IT WAS SUBMITTED THAT SINCE THE APPEAL WAS FILED BY A COURIER, THE D EFECT NOTICE ON ACCOUNT OF THE WRONG ADDRESS MENTIONED INADVERTE NTLY BY THE ASSESSEE WAS NOT RECEIVED AND THUS, THE DEFECT COUL D NOT BE CURED. ACCORDINGLY, IT WAS HIS SUBMISSION THAT INAD VERTENT MISTAKE IN MENTIONING THE WRONG ADDRESS BY THE ASSE SSEE WAS THE REASON FOR THE ASSESSEE REMAINING NON-REPRESENT ED. IN THESE PECULIAR CIRCUMSTANCES, IT WAS HIS PRAYER THAT THE EX-PARTE ORDER DATED 27.04.2017 MAY BE RECALLED. 3. THE LD. CIT-DR MR. MANJIT SINGH ON CONSIDERATION OF THE FACTS SUPPORTED BY AFFIDAVIT POSED NO OBJECTION TO THE RECALL OF THE EX-PARTE ORDER DATED 27.04.2017. 4. CONSIDERING THE ARGUMENTS ADVANCED AND THE SUPPO RTING EVIDENCES, WE ARE OF THE VIEW THAT IT WOULD BE IN T HE FITNESS OF THINGS TO RECALL THE EX-PARTE ORDER DATED 27.04.201 7 AS THE ASSESSEE HAS OFFERED A VALID EXPLANATION FOR NON RE PRESENTATION ON THE SAID DATE WITH SUPPORTING DOCUMENTS AND THE DEFECTS ARE ALSO STATED TO HAVE BEEN CURED. EXERCISING THE POW ERS AS VESTED IN US BY PROVISO TO RULE 24 OF THE ITAT RULES 1963, THE ORDER IS M.A. 102/CHD/2017 IN ITA 252/CHD/2017 A.Y. 2009-10 PAGE 3 OF 3 RECALLED. SUPPORT IS DRAWN FROM THE DECISION OF TH E HON'BLE DELHI HIGH COURT IN THE CASE OF CIT VS ANSAL HOUSIN G CONSTRUCTION LTD. 274 ITR 131 (DEL). 5. REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARI NG ON 09.09.2019 FOR WHICH DATE NO SEPARATE NOTICE OF HEARING SHALL BE ISSUED TO THE PARTIES AS THE DATE WAS ANNOUNCED ON THE DATE OF 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 5 TH AUGUST, 2019. SD/- SD/- ( % & ' ( ) ) ( ! ) (ANNAPURNA GUPTA) (DIVA SINGH) *+ #/ ACCOUNTANT MEMBER ' #/ 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