TDS Management Consultants P. Ltd., Mohali V. Addl. CIT, Mohali

MA 104/CHANDI/2015

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5569 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 6 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-05-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 09-09-2016
• Assessment Year: 2011-2012
• Appeal Filed On: 17-11-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH
• Assessee Lawyers: ARVIND BADONI
• Keywords: Opportunity of being heard; Principle of natural justice; Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER M.A.NO.104/CHD/2015 IN ITA NO.1146/CHD/2014 (ASSESSMENT YEAR : 2011-12) TDS MANAGEMENT CONSULTANTS P. LTD., VS. THE ADDL.CIT, SCF 81, PHASE 6, RANGE VI, MOHALI. MOHALI. PAN: AACCT5653K (APPELLANT) (RESPONDENT) APPLICANT BY : SHRI ARVIND BADONI RESPONDENT BY : SHRI MANJIT SINGH, DR DATE OF HEARING : 28.04.2017 DATE OF PRONOUNCEMENT : 23.05.2017 O R D E R PER ANNAPURNA GUPTA, A.M . : THIS MISCELLANEOUS APPLICATION IS FILED BY THE APPLICANT FOR RECALLING OF THE ORDER OF THE TRIBUNA L DATED 28.9.2015 FOR ASSESSMENT YEAR 2011-12, WHICH WAS DISMISSED EX-PARTE FOR WANT OF PROSECUTION. 2. THE REASON FOR NON-APPEARANCE ON THE LAST DATE OF HEARING GIVEN IN THE APPLICATION IS THAT THE ASS ESSEE HAD NOT RECEIVED ANY INTIMATION OF HEARING ON 28.9. 2017. AN AFFIDAVIT OF SHRI ARVIND BALONI, DIRECTOR OF THE FIRM TO THIS EFFECT WAS ALSO FILED ALONGWITH THE APPLICATIO N. 3. THE LD. DR DID NOT CONTROVERT THE SAME. 4. WE HAVE GONE THROUGH THE ENTIRE FACTS OF THE CASE. WE ARE CONVINCED THAT THE ASSESSEE WAS PREVE NTED 2 BY SUFFICIENT REASON FOR NOT APPEARING BEFORE THE T RIBUNAL ON THE APPOINTED DATE OF HEARING TO PROSECUTE THE A PPEAL. WE ARE THEREFORE OF THE OPINION THAT TO MEET THE EN DS OF NATURAL JUSTICE, THE ASSESSEE SHOULD BE GIVEN A REA SONABLE OPPORTUNITY OF BEING HEARD. EXERCISING THE POWER OF THE TRIBUNAL PROVIDED IN THE PROVISO TO RULES 24 AND 25 OF THE ITAT RULES 1963, TO SET ASIDE AN EX-PARTE ORDER AN D RESTORE THE APPEAL IN CASE WHERE AN ASSESSEE DEMONS TRATES REASONABLE CAUSE FOR NON-APPEARANCE, AND CONSIDERIN G THE ENTIRETY OF FACTS IN THE PRESENT CASE, WE ARE OF TH E VIEW THAT THIS IS A FIT CASE FOR RECALLING THE ORDER FOR FRESH HEARING, WHICH WE HEREBY DO. THE REGISTRY IS DIREC TED TO FIX THE CASE FOR FRESH HEARING IN DUE COURSE AND IS SUE FORMAL NOTICE OF THE SAME TO BOTH THE PARTIES. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FI LED BY THE APPLICANT IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (SANJAY GARG) (ANNAPURNA GUPTA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 23 RD MAY, 2017 *RATI* COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. THE CIT 5. THE DR ASSISTANT REGISTRAR, ITAT, CHANDIGARH