M/s Iskon Remedies, Kala Amb V. DCIT, Shimla

MA 111/CHANDI/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5685 (ITAT-CHANDIGARH)
• Duration Of Justice: 7 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-07-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2012-2013
• Appeal Filed On: 19-11-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER M.A. NO.111/CHD/2016 (IN ITA NO. 563/CHD/2016) ASSESSMENT YEAR: 2012-13 M/S ISKON REMEDIES, VS. THE DCIT, CIRCLE, SHIMLA KALA AMB (H.P.) PAN NO. AABFI9476R (APPELLANT) (RESPONDENT) APPELLANT BY : SH. ATUL GOYAL, RESPONDENT BY : SH. S.K. MITTAL DATE OF HEARING : 23.06.2017 DATE OF PRONOUNCEMENT : 04.07.2017 ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT MISC. APPLICATION HAS BEEN MOVED BY THE APPLICANT PLEADING FOR RECALLING OF ORDER DATED 3.10.2016 PAS SED BY THE TRIBUNAL IN ITA NO. 563/CHD/2016 RELATING TO ASSESSMENT YEAR 20 12-13. 2. THE LD. AUTHORISED REPRESENTATIVE OF THE APPLICA NT HAS STATED THAT THE APPEAL WAS DECIDED EX PARTE OF THE ASSESSEE ON THE VERY FIRST DAY OF 2 HEARING. IT IS ALSO EXPLAINED THAT THE ABSENCE OF T HE ASSESSEE ON THE SAID DATE OF HEARING WAS NOT INTENTIONAL BUT DUE TO CERT AIN UNAVOIDABLE CIRCUMSTANCES AS NARRATED IN THE APPLICATION. THE C ONTENTIONS OF THE APPLICANT HAVE BEEN SUPPORTED WITH THE AFFIDAVIT OF SHRI RAGHUWIR CHAND GOYAL, PARTNER OF THE ASSESSEE FIRM, WHEREIN IT HAS BEEN DEPOSED THAT THE ABSENCE OF THE ASSESSEE WAS NOT INTENTIONAL ON THE FIRST DAY OF HEARING AND FURTHER THAT THE ASSESSEE WAS IN THE PROCESS OF EN GAGING THE COUNSEL AND, HENCE, NO REPRESENTATIVE APPEARED ON BEHALF OF THE ASSESSEE. CONSIDERING THE ABOVE SUBMISSIONS, IN OUR VIEW, INT EREST OF JUSTICE WILL BE WELL SERVED IF THE ASSESSEE IS GIVEN OPPORT UNITY OF HEARING ON MERITS OF THE CASE. THE ORDER DATED 3.10.2016 PASSE D IN ITA NO. 563/CHD/2016 IS, THEREFORE, RECALLED AND THE APPEAL IS DIRECTED TO BE RESTORED TO ITS ORIGINAL POSITION AND NUMBER AND BE FIXED FOR ARGUMENTS IN REGULAR COURSE. 3. IN THE RESULT, THE MISC. APPLICATION OF THE APPL ICANT IS HEREBY ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 04.07.2017 SD/- SD/- ( ANNAPURNA GUPTA) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : JULY, 2017 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR 3