Sh. Gurdeep Singh, Ludhiana V. ITO, Ludhiana

MA 116/CHANDI/2012

• Counselvise Citation: [2013] 123 COUNSELVISE.COM (IT) 9810 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-01-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 11-01-2013
• Assessment Year: 2006-2007
• Appeal Filed On: 09-10-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A GUPTA
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES A CHANDIGARH BEFORE SHRI SHRI T.R.SOOD, ACCOUNTANT MEMBER AND MS SUSHMA CHOWLA, JUDICIAL MEMBER M.A. NO. 116/CHD/2012 (IN ITA NO. 341/CHD/2011) ASSESSMENT YEAR: 2006-07 SHRI GURDEEP SINGH, VS THE ITO, WARD III(2), SAHNEWAL LUDHIANA PAN NO. AZEPS3987K (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SARABJIT GARG RESPONDENT BY : SHRI A. GUPTA DATE OF HEARING : 11.01.2013 DATE OF PRONOUNCEMENT : 16.01.2013 ORDER PER T.R.SOOD, AM THROUGH THIS MISC. APPLICATION THE ASSESSEE HAS SO UGHT RECALLING OF THE ORDER OF THE TRIBUNAL IN ITA NO. 341/CHD/2012 THROU GH WHICH ASSESSEES APPEAL HAS BEEN DISMISSED IN LIMINE. 2. THE LD. COUNSEL OF THE ASSESSEE REFERRED TO THE MISC. APPLICATION AND POINTED OUT THAT ORIGINALLY THE DATE OF HEARING OF THE APPEAL WAS FIXED ON 14.5.2012. THE ASSESSEE HAD FILED A PAPER BOOK AS WELL AS WRITTEN 2 SUBMISSIONS WHICH WERE SENT THOUGH SPEED POST. A CO PY OF THE RECEIPT OF THE SPEED POST HAS ALSO BEEN FILED ON RECORD. IT WAS F URTHER POINTED OUT THAT THROUGH WRITTEN SUBMISSIONS, A PRAYER WAS MADE TO D ECIDE THE APPEAL ON THE BASIS OF SUCH SUBMISSIONS AND PAPER BOOK. HOWEVER, THE TRIBUNAL WITHOUT TAKING INTO COGNIZANCE OF THESE SUBMISSIONS HAD DEC IDED THE APPEAL IN LIMINE AND WITHOUT ADJUDICATING THE SAME ON MERITS. SINCE THE ASSESSEE HAS BEEN DERIVED OF AN OPPORTUNITY OF BEING HEARD OR CONSIDE RATION OF THE MATERIAL FILED, THE ORDER SHOULD BE RECALLED. ON THE OTHER HAND THE LD. DR SUPPORTED THE ORDER OF THE TRIBUNAL. 3. WE HAVE CONSIDERED THE SUBMISSIONS CAREFULLY AND FOUND THAT COPY OF THE WRITTEN SUBMISSIONS ALONG WITH PAPER BOOK HAD A LREADY BEEN RECEIVED BY THE TRIBUNAL AND HAS BEEN PLACED ON RECORD. HOWEVE R, INADVERTENTLY THE SAME WAS NOT TAKEN NOTE OF AND THE APPEAL WAS DECIDED IN LIMINE. SINCE THE ASSESSEE HAD BEEN DEPRIVED OF AN OPPORTUNITY OF BEI NG HEARD, THEREFORE, WE ARE OF THE VIEW THAT ORDER OF THE TRIBUNAL SHOULD B E RECALLED AND ACCORDINGLY WE RECALL OUR ORDER IN ITA NO. 341/CHD/2012. THE RGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 31.1.2013. THE ASSESSEE SHOULD TAKE NOTICE FROM THIS ORDER ITSELF AND NO SEPARATE NOTICE WOULD BE S ENT. 4. IN THE RESULT, THE MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 16.1.2013. SD/- SD/- (SUSHMA CHOWLA) (T.R. SOOD) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 16 TH JANUARY, 2013 RKK 3 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR