M/s Usaka Electricals, Solan V. ITO, Parwanoo

MA 105/CHANDI/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 7057 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 04-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHANDER KANTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGRH BENCHES, SMC, CHANDIGARH BEFORE MS. DIVA SINGH, JUDICIAL MEMBER MA NO. 105/CHD/2018 IN ITA NO. 767/CHD/2017 ASSESSMENT YEAR : 2008-09 M/S USAKA ELECTRICALS, VS. THE ITO, PLOT NO. 30, SECTOR-1, PARWANOO. PARWANOO (HP). PAN NO. AABFU6800B (APPELLANT) (RESPONDENT APPELLANT BY : SHRI SURINDER BABBAR RESPONDENT BY : SMT. CHANDERKANTA, SR.DR DATE OF HEARING : 20.07.2018 DATE OF PRONOUNCEMENT : 09.08.2018 ORDER BY THE PRESENT MISCELLANEOUS APPLICATIONS FILED BY THE ASSES SEE IN ITA 767/CHD/2017, PRAYER FOR RECALL OF THE EX-PARTE ORDE R DATED 02.08.2017 WHEREIN THE APPEAL OF THE ASSESSEE WAS DISMISS ED IN LIMINE FOR NON-PROSECUTION. 2. THE LD. AR MADE A PRAYER FOR RECALL OF THE EX-PARTE OR DER ON THE GROUND THAT THE ASSESSEE WAS NOT REPRESENTED ON 24.0 7.2017 ON THE SPECIFIC DATE BECAUSE HIS COUNSEL GOT DELAYED IN A TRAFFIC J AM. SHRI SURINDER BABBAR PRESENT IN THE PROCEEDINGS BEFORE THE I TAT STATED THAT HE HAD BEEN APPOINTED BY THE ASSESSEE TO REPRESENT H IM AND HE HAD STARTED FROM HIS PARWANOO OFFICE FOR ATTENDING THE HEARING BUT WAS HELD UP IN TRAFFIC JAM NEAR KALKA-SHIMLA HIGHWAY TOLL PLAZA AND BY THE TIME HE REACHED THE ITAT, HEARINGS WERE OVER AND ON ENQUIRY , HE CAME TO KNOW THAT THE ABOVESAID CASE WAS DISMISSED EX-PARTE FOR NON- REPRESENTATION. AFFIDAVIT OF THE C.A. CONFIRMING THESE FACTS D ATED 03.04.2018 IS RELIED UPON IN SUPPORT OF THE ASSERTIONS. 3. THE SAID PRAYER CONSIDERING THE FACTS WAS NOT OPPOSED BY THE LD. SR.DR. 4. I HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE M ATERIAL ON RECORD. CONSIDERING THE CONTENTS OF THE APPLICATION FILED SU PPORTED BY THE AFFIDAVIT OF THE COUNSEL. I FIND IN THE PECULIAR FACTS AND CIRCUMSTANCES MA /105/CHD/2018 IN ITA 767/CHD/2017 PAGE 2 OF 2 OF THE PRESENT CASE, THE LACK OF REPRESENTATION BEFORE T HE ITAT ON THE SCHEDULED DATE HAS OCCURRED ON ACCOUNT OF REASONS BEY OND THE CONTROL OF THE ASSESSEE. HOLDING THAT THERE WAS SUFFICIENT CAUSE FOR THE ASSESSEE TO REMAIN UNREPRESENTED ON THE SPECIFIC DATE, THE EX-PARTE ORDER DATED 02.08.2017 IS RECALLED. SUPPORT IS DRAWN FROM THE DECISION O F THE HON'BLE DELHI HIGH COURT IN THE CASE OF CIT VS ANSAL HOUSING CONST RUCTION LTD. 274 ITR 131 (DEL). 5. AFTER CONSIDERING THE CONVENIENCE OF THE PARTIES, THE RE GISTRY IS DIRECTED TO FIX THE APPEAL FOR A HEARING ON MERIT ON 28.08 .2018 FOR WHICH DATE NO NOTICE SHALL BE ISSUED. SAID ORDER WAS PRONOUNC ED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF. 6. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSES SEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 09.08. 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.