M/s Shanti Sales India Pvt. Ltd., Ludhiana V. DCIT, C-III, Ludhiana

MA 108/CHANDI/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5947 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 9 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-02-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 30-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHOK KHANNA CIT
• Assessee Lawyers: B M MONGA; ROHIT KAURA S
• Section: 274; 254(2)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH B CHANDIGARH !, ' # $ , $ % & ' ( ) , *+ # BEFORE: SMT. DIVA SINGH, JM & SMT.ANNAPURNA GUPTA, AM M.A. 108/CHD/2019 IN ./ ITA NO. 1584/CHD/2017 / ASSESSMENT YEAR : 2011-12 M/S SHANTI SALES INDIA P.LTD., SCO 413, IVTH FLOOR, K-10 TOWER, FEROZE GANDHI MARKET, LUDHIANA. VS THE DCIT, CIRCLE-III, LUDHIANA. ./ PAN NO: AACCS3196E / APPELLANT / RESPONDENT ! ' / ASSESSEE BY : S/SHRI B.M.MONGA & ROHIT KAURA, ADVO CATES # ! ' / REVENUE BY : SHRI ASHOK KHANNA, ADDL. CIT $ % ! &/ DATE OF HEARING : 02.02.2021 '()* ! &/ D ATE OF PRONOUNCEMENT : 03.02.2021 HEARING CONDUCTED VIA WEBEX *,/ ORDER PER DIVA SINGH BY THE PRESENT MISCELLANEOUS APPLICATION FILED U /S 254(2) OF THE INCOME TAX ACT BY THE ASSESSEE PRAYER FOR RECALL OF THE EX-PARTE ORDER DATED 31.10.2018 IN ITA 1584/ CHD/2017 IS MADE. 2. THE LD. AR RELYING UPON THE APPLICATION FILED SU BMITTED THAT THE ASSESSEE FAILED TO PARTICIPATE IN THE PROC EEDINGS ON THE GROUND THAT NOTICE FOR THE SPECIFIC DATE HAD NO T BEEN RECEIVED. IT WAS CONCEDED THAT THE MISTAKE WAS OF THE ASSESSEE ITSELF AS THE ASSESSEE REMAINED UNDER A MISTAKEN BE LIEF THAT AFTER FILING OF THE APPEAL, THE ADDRESS COULD NOT B E CHANGED. MA 108 /CHD/2019 IN ITA 1584/CHD/2017 A.Y. 2011-12 PAGE 2 OF 3 THUS, THE CHANGE OF ADDRESS WAS NOT COMMUNICATED TO THE ITAT. ACCORDINGLY, NOTICE, IT WAS HIS SUBMISSION TH AT EVEN IF THE NOTICE WAS SENT TO THE ADDRESS ON THE RECORD OF THE ITAT, THE ASSESSEE DID NOT HAVE ANY INFORMATION AND HENCE REMAINED UNREPRESENTED. THE ADDRESS OF THE ASSESSEE AS COMMU NICATED TO THE ITAT WAS M/S SHANTI SALES INDIA P.LTD., 738/7A/2, BHAI MANN A SINGH NAGAR, LUDHIANA INSTEAD OF M/S SHANTI SALES INDIA P.LTD., 413, IVTH FLOOR, K-10 TOWER, FEROZE GANDHI MARKET, LUDHI ANA, PUNJAB, PIN- 141001 WHICH WAS STATED TO BE THE NEW CHANGED ADDRESS. IT WAS SUBMITTED THAT THE ASSESSEE HAS ALSO FILED REVI SED FORM NO. 36 IN COMPLIANCE TO THE DIRECTIONS GIVEN ON 05. 08.2019. ACCORDINGLY, IT WAS HIS PRAYER THAT THE EX-PARTE OR DER MAY KINDLY BE RECALLED AND THE ASSESSEE BE GIVEN AN OPP ORTUNITY TO ARGUE THE APPEAL ON MERIT. 3. THE LD. SR.DR DID NOT OPPOSE THE AFORESAID REQUE ST. 4. ON CONSIDERING THE MATERIAL AVAILABLE ON RECORD AND EXERCISING THE POWERS AS VESTED IN US BY PROVISO TO RULE 24 OF THE ITAT RULES 1963, EX-PARTE ORDER DATED 31.10.201 8 FOR ASSESSMENT YEAR 2011-12 IN THE CASE OF THE ASSESSEE IS RECALLED. SUPPORT IS DRAWN FROM THE DECISION OF THE HON'BLE DELHI HIGH COURT IN THE CASE OF CIT VS ANSAL HOUSIN G CONSTRUCTION LTD. 274 ITR 131 (DEL). IN TERMS OF T HE ABOVE DIRECTION, THE APPEAL IS LISTED FOR HEARING ON 27.0 4.2021. MA 108 /CHD/2019 IN ITA 1584/CHD/2017 A.Y. 2011-12 PAGE 3 OF 3 ISSUANCE OF NOTICE FOR THE SPECIFIC DATE IS DISPENS ED WITH IN VIEW OF THE FACT THAT THE DATE WAS ANNOUNCED IN THE VIRTUAL COURT VIA WEBEX IN THE PRESENCE OF THE PARTIES AT T HE TIME OF HEARING ITSELF. SAID ORDER WAS PRONOUNCED AT THE TI ME OF HEARING ITSELF. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEES IS ALLOWED. ORDER PRONOUNCED ON 3 RD FEBRUARY, 2021. SD/- SD/- ( % & ' ( ) ) ( ! ) (ANNAPURNA GUPTA) (DIVA SINGH) *+ #/ ACCOUNTANT MEMBER ' #/ JUDICIAL MEMBER + (, ! -. /. / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT -3. $ 0 / CIT $ 0 ()/ THE CIT(A) 4. .34 5, & 5. 5, 7894:/ DR, ITAT, CHANDIGARH 6. 49 ;%/ GUARD FILE (, $ / BY ORDER, < #/ ASSISTANT REGISTRAR