M/s Malhotra Rice & Genl. Mills, Gurdaspur V. The Joint Commissioner of Income Tax, Amritsar.

MA 11/ASR/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5293 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 2 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-03-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 03-03-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 08-12-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAHUL DHAWANLD
• Assessee Lawyers: VANEET KAD LD
• Keywords: Opportunity of being heard; Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR BEFORE SH.T.S. KAPOOR, ACCOUNTANT MEMBE R AND SH.N.K.CHOUDHRY, JUDICIAL MEMBER M. A. NO. 11 (ASR)/2016 (ARISING OUT OF I.T.A NO. 484(ASR)/2014 ASSESSMENT YEAR: 2010-11 PAN: AACFM0715E M/S. MALHOTRA RICE & GENL. MILLS VILL-KHATIB, DERA BABA NANAK ROAD, BATALA, DISTT. GURDASPUR. VS. JOINT COMMISSIONER INCOME TAX, RANGE-II, AMRITSAR. (APPELLANT) (RESPONDENT) APPELLANT BY: SH. VANEET KAD (LD. C.A.) RESPONDENT BY: SH. RAHUL DHAWAN (LD.D.R.) DATE OF HEARING: 03.03.2017 DATE OF PRONOUNCE MENT: 03.03 .2017 ORDER PER N. K. CHOUDHRY (JM): THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE ASSESSEE FOR RECALLING THE EX-PARTE ORDER OF THE TRIBUNAL, DATED 16.11.2015, PASSED IN ITA NO.484(ASR)/2014 FOR A SST. YEAR: 2010-11. 2. AT THE OUTSET, THE ASSESSEE CONTENDED THAT HE COULD NOT ATTEND THE HEARING ON 16.11.2015 BECAUSE THE NOTICE W AS RECEIVED BY DELAY OF ONE DAY ON DATED 17.11.2015. TH US IT WAS NOT POSSIBLE TO APPEAR ON DATE OF HEARING ON SAID DATE . THE ASSESSEE HAS ALSO FILED THE WRITTEN SUBMISSIONS MENTIONING MA NO. 11 (ASR)/2016 ARISING OUT OF ITA NO. 484 (ASR)/2014 ASS T. YEAR: 2010-11 2 THEREIN THE REASONS FOR NON ATTENDANCE, WHICH ARE REPRO DUCED AS UNDER: (I) THE NOTICE OF HEARING OF SAID APPEAL DISPATC HED BY YOURSELF ON 09.11.2015 WAS RECEIVED BY US ON 17.11.2015. THUS I T WAS NOT POSSIBLE APPEAR ON DATE OF HEARING 16.11.2015. THUS WE HAVE NO OPPORTUNITY OF BEING HEARD AT THE APPEAL. ON REC EIVING SUCH NOTICE THE APPELLANT HAS EMAILED AND SENT LETTER FO R ADJOURNMENT OF CASE ON 18.11.2015. COPY OF SUCH LET TER IS ENCLOSED. (II) IN CASE OF SHAMALSHA GIRDHARI CO. V. ASSTT. CIT (20 00) 72 ITD 469 (MUM-TRIB) IT WAS OBSERVED THAT THE ASSESSEE HA D BEEN PREVENTED BY SUFFICIENT AND REASONABLE CAUSE AND HA D NO OPPORTUNITY OF BEING HEARD, THEREFORE EX-PARTE ORDE R OF TRIBUNAL WAS RECALLED AND RESTORED FOR FRESH MEETING. (III) AS PER FACTS OF CIT V. FOCUS ESTATES (P) LTD. (200 6) 286 ITR 410 (DEL) WHERE ASSESSEE COULD NOT APPEAR ON THE DA TE FIXED FOR HEARING BECAUSE NO SUMMONS WAS SERVED TO THE AS SESSEE, IT CONSTITUTED SUFFICIENT CAUSE FOR THE PURPOSE OF SET TING ASIDE THE EX-PARTE ORDER. THUS KEEPING IN MIND THE PROVISIONS OF 1 ST PROVISO TO RULE 24 OF INCOME TAX (APPELLATE TRIBUNAL) RULES 1963 THERE WAS A SUF FICIENT CAUSE FOR NON APPEARANCE AT THE APPEAL. THEREFORE WE REQUEST YOU TO SET ASIDE THE EX-PARTE ORDER AND RESTORE THE APPEAL. IN SUPPO RT OF THIS WE ARE ENCLOSING HEREWITH COPY OF ENVELOP IN WHICH NOTICE FOR DATE OF HEARING WAS ENCLOSED. IT IS EVIDENT FROM STAMP OF ALIWAL PO ST OFFICE AT ENVELOP THAT DATE OF RECEIVING OF SUCH NOTICE AT ALIWAL POS T OFFICE IS ON 16.11.2015 WHICH CLEARLY INDICATE SUCH NOTICE IS DE LIVERED AFTER 16.11.2015 AND RECEIVED BY US AFTER THE DATE OF HEA RING. IN VIEW OF THE ABOVE SUBMISSIONS, THE ASSESSEE PRAYED THAT THE ORDER OF THE TRIBUNAL DATED 16.11.2016 MAY BE RECALLED FOR FRESH ADJUDICATION ON MERITS, TO WHICH THE LEARNE D DR DID NOT OPPOSE. 3. WE HAVE HEARD THE BOTH PARTIES AND HAVE PERUSED TH E MATERIAL AVAILABLE ON RECORD. WE ARE SATISFIED WITH THE EXPLANATION OFFERED BY THE ASSESSEE FOR NON-ATTENDANCE O N THE MA NO. 11 (ASR)/2016 ARISING OUT OF ITA NO. 484 (ASR)/2014 ASS T. YEAR: 2010-11 3 SCHEDULED DATE OF HEARING. THEREFORE, IN THE INTEREST OF JUSTICE, WE RECALL THE AFORESAID ORDER OF THE TRIBUNAL DATED 1 6.11.2016, AND DIRECT THE REGISTRY TO FIX THE MAIN APPEAL FOR HE ARING IN DUE COURSE. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 03. 03.2017. SD/- SD/- (T. S. KAPOOR) (N. K. CHOUDHRY) ACCOUNTANT MEMBER JU DICIAL MEMBER /GP/SR.PS . COPY OF THE ORDER FORWARDED TO: (1) THE ASSESSEE: (2) THE (3) THE CIT(A), (4) THE CIT, (5) THE SR DR, I.T.A.T., TRUE COPY BY ORDER