District Information Technology Society, Kurukshetra V. CIT(E), Chandigarh

MA 119/CHANDI/2019

• Counselvise Citation: [2023] 102 COUNSELVISE.COM (IT) 0581 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 year(s) 3 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 19-10-2023
• Assessment Year: misc
• Appeal Filed On: 30-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

आयकर अपील य अ धकरण , च डीगढ़ यायपीठ, च डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER M.A.No. 119/CHD/2019 in (आयकर अपील सं./ITA No. 1203/CHD/2018) District Information Technology Society, Kurukshetra. बनाम The CIT (E), Chandigarh. थायी लेखा सं./PAN NO: AABAD0001A अपीलाथ /Appellant यथ /Respondent नधा रती क ओर से/Assessee by : Shri Parikshit Aggarwal, CA राज व क ओर से/ Revenue by : Smt. Amanpreet Kaur, Sr. DR स ु नवाईक तार#ख/Date of Hearing : 20.10.2023 उदघोषणाक तार#ख/Date of Pronouncement : 25.10.2023 आदेश/Order Per A.D. Jain, Vice President: The present Misc. Application arising out of ITA No. 1202/Chd/2018 has been moved by the Assessee pleading therein for recalling the order dated 09.05.2019 passed by the Tribunal. 2. It has been submitted by the applicant that regarding first notice of hearing fixing the appeal on 31.01.2019, the assessee had submitted the request for adjournment on 29.01.2019 and further, the assessee had not received the second notice of hearing fixing the MA. No. 119/Chd/2019 in ITA 1203/Chd/2018 2 appeal for hearing or if at all it had been delivered, it was not received in responsible hands which caused the non-appearance on the date of hearing. It has been further submitted that the Tribunal had granted liberty to the Assessee, to request recall of the order, by making an appropriate prayer, if there was any reasonable cause for its non-representation on the date of hearing. The applicant further submitted that the absence of the Assessee or its representative on the date of hearing, i.e., 09.05.2019 was on account of non-service of the notice for hearing and that the Assessee was not aware about the fixation of the date of hearing and there was no reason or intention of the Assessee to ignore the proceeding before the Tribunal. It is prayed that the order passed by the Tribunal dated 09.05.2019 be recalled and the appeal be heard on merits. 3. Per contra, the ld. DR relied on the order passed by the Bench and stated that in spite of providing sufficient opportunity to the assessee, the assessee failed to appear before the Tribunal, hence, there is no need to recall the said order. 4. Heard. We find from the record that the appeal of the assessee was dismissed ex-parte. We feel convinced with the submissions made by the assessee in the application and, therefore, we recall the order of the Tribunal dated 09.05.2019 passed in the MA. No. 119/Chd/2019 in ITA 1203/Chd/2018 3 above captioned appeal and restore the appeal to its original position, to be heard afresh on merits. 5. The Registry is directed to fix the appeal on 13.12.2023. Since the date of hearing was pronounced in the Open Court, therefore, no separate notice is required to be issued. 6. In the result, the Miscellaneous Application filed by the assessee is allowed. Order pronounced in the Open Court on 25.10.2023. Sd/- Sd/- (VIKRAM SINGH YADAV) ( A.D. JAIN ) Accountant Member Vice President Dated : 25.10.2023 “Poonam” आदेश क त+ल,प अ-े,षत / Copy of the order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent 3.आयकर आय ु 0त/ CIT 4. ,वभागीय त न3ध, आयकर अपील#य आ3धकरण, च5डीगढ़/ DR, ITAT, CHANDIGARH 5.गाड फाईल/ Guard File आदेशान ु सार/ By order, सहायकपंजीकार/ Assistant Registrar