World Leaders Organisation, Gurgaon V. Commissiner of income Tax (Exemption), Chandigarh

MA 107/CHANDI/2017

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 5678 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-01-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 13-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH
• Keywords: Opportunity of being heard; Principle of natural justice; Reasonable cause
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH B, CHANDIGARH BEFORE MS. DIVA SINGH, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER M.A.NO.107/CHD/2017 IN ITA NO.1398/CHD/2016 (UNDER SECTION 12AA OF THE ACT) WORLD LEADERS ORGANISATION, VS. THE C.I.T.(EXEMPTIONS), PLOT NO.70, SECTOR-53, C.R. BUILDING, 5 TH FLOOR, DLF GOLF COURSE ROAD, SECTOR-17E, GURGAON-122002. CHANDIGARH-160017. PAN: AABCW5385L (APPELLANT) (RESPONDENT) APPLICANT BY : SHRI ROHIT GARG, CA RESPONDENT BY : SHRI MANJIT SINGH, SR. DR DATE OF HEARING : 05.01.2018 DATE OF PRONOUNCEMENT : 23.01.2018 ORDER PER ANNAPURNA GUPTA, A.M . : THIS MISCELLANEOUS APPLICATION IS FILED BY THE APPLICANT FOR RECALLING OF THE ORDER OF THE TRIBUNA L DATED 10.8.2017, WHICH WAS DISMISSED EX-PARTE FOR WANT OF PROSECUTION. 2. THE APPLICANT SUBMITTED THAT THE CONCERNED EXECU TIVE OF THE APPLICANT INADVERTENTLY RECORDED THE DATE OF HEARING IN HIS DIARY AS 22.8.2017 INSTEAD OF 2.8.20 17. THE APPLICANT FURTHER SUBMITTED THAT HE WAS UNDER A BON AFIDE BELIEF THAT THE HEARING IN THE APPEAL WAS SCHEDULED TO 22.8.2017 BUT ON ENQUIRY THE APPLICANT CAME TO KNOW THAT THE ORDER HAD ALREADY BEEN PASSED BY THE HON'BLE BE NCH EX-PARTE ON 10.8.2017. THEREAFTER THE APPLICANT REC EIVED A CERTIFIED COPY OF THE ORDER FROM THE REGISTRY, FROM WHICH THE APPLICANT CAME TO KNOW THAT THE DATE OF HEARING WAS 2.8.2017 AND NOT 22.8.2017, WHICH WAS INCORRECTLY N OTED. IN THIS REGARD, AN AFFIDAVIT OF THE DIRECTOR OF ASS ESSEE 2 COMPANY SHRI DEVENDER PANDEY ASSESSEE STATING THE A BOVE FACTS ON OATH WAS FILED BEFORE US. 3. THE LD. DR DID NOT CONTROVERT THE SAME. 4. WE HAVE GONE THROUGH THE ENTIRE FACTS OF THE CAS E. WE ARE CONVINCED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT REASON FOR NOT APPEARING BEFORE THE TRIB UNAL ON THE APPOINTED DATE OF HEARING TO PROSECUTE THE APPE AL. WE ARE THEREFORE OF THE OPINION THAT TO MEET THE ENDS 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 AND 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 DIRE CTED TO FIX THE HEARING OF THE APPEAL ON 29.1.2018, WHICH W AS PRONOUNCED IN OPEN COURT. NO SEPARATE NOTICE BE ISS UED TO THE PARTIES. 6. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FILED BY THE APPLICANT IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (DIVA SINGH) (ANNAPURNA GUPTA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 23 RD JANUARY, 2018 *RATI* COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. THE CIT ASSISTANT REGISTRAR, 5. THE DR ITAT, CHANDIGARH 3 4