The Punjab State Cooperative Supply and Marketing Federation Ltd., Ropar V. ACIT (TDS), Chandigarh

MA 121/CHANDI/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 2353 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 25-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH
• Section: 2

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES, CHANDIGARH , ! ' # . %.. . & , '( ' BEFORE: SMT. DIVA SINGH, JM & DR. B.R.R.KUMAR, AM M.A. 121/CHD/2018 IN I.T.A. NO.-850/CHANDI/2017 (ASSESSMENT YEAR-2014-15) M.A. 108 & 109/CHD/2018 IN I.T.A. NO.-571, 572/CHANDI/2017 (ASSESSMENT YEAR- 2012-13, 2013-14) / ASSESSEE BY : SHRI ATUL GOYAL / REVENUE BY : SHRI MANJIT SINGH, SR.DR / DATE OF HEARING : 05.10.2018 / D ATE OF PRONOUNCEMENT : 29.10.2018 ')/ ORDER PER DIVA SINGH THE PRESENT MISCELLANEOUS APPLICATIONS HAVE BEEN FILED BY THE ASSESSEE PRAYING FOR RECALL OF THE CONSOLIDATED EX-PARTE O RDER DATED 08.02.2018. RELYING ON THE APPLICATION FILED, IT WAS STATED THAT THE ASSESSEE HAS REMOVED THE DEFECTS AND HAS FILED COPIES OF REVISED GROUNDS OF APPEAL. AFFIDAVIT OF THE ASSESSEE AFFIRMING THESE FACTS WAS R ELIED UPON FOR THE PRAYER THAT THE ISSUES MAY BE DECIDED ON MERITS . IT WAS HIS SUBMISSION THAT ON THE DATE OF HEARING, THERE WAS SOME C ONFUSION WHEREIN IT HAD BEEN PLEADED THAT THE COPY OF REVISED GROUNDS OF APPEAL HAD BEEN FILED AND ONCE IT WAS NOTICED THAT THEY HAVE NOT BEEN FILE D, A MISTAKEN PRAYER WAS MADE THAT THE ORIGINAL GROUNDS MAY BE CONSID ERED. IT WAS HIS SUBMISSION THAT SINCE THE ORIGINAL GROUNDS HAD BEEN FOUND TO BE CONTRARY THE PUNJAB STATE COOPERATIVE SUPPLY AND MARKETING FEDERATION LTD., ROPAR. PAN-PTLMI0476E ( APPELLANT) VS ACIT (TDS), C.R.BUILDING, 2 ND FLOOR, SECTOR-17-E, CHANDIGARH (RESPONDENT) PUNJAB STATE GRAIN PROCUREMENT CORPORATION LTD., ROPAR. PAN-AADC2892B ( APPELLANT) VS ACIT (TDS), C.R.BUILDING, 2 ND FLOOR, SECTOR-17-E, CHANDIGARH (RESPONDENT) M.A. 121,108 & 109/CHD/2018 PAGE 2 OF 2 TO THE ITAT RULES, THE ASSESSEE COMPLYING WITH THE RULE S HAS REVISED THE GROUNDS AND PRAYS FOR RECALL OF THE EX-PARTE ORDER DATED 08.02.2018 . 2. THE SAID REQUEST WAS NOT OPPOSED BY THE SR.DR. 3. IN THE PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE, T HE ASSESSEE HAVING ADDRESSED THE DEFECTS, EXERCISING THE POWERS AS V ESTED IN US BY PROVISO TO RULE 24 OF THE ITAT RULES 1963, THE IMPUGNED E X-PARTE ORDER IS RECALLED. SUPPORT IS DRAWN FROM THE DECISION OF THE HON' BLE DELHI HIGH COURT IN THE CASE OF CIT VS ANSAL HOUSING CONSTRUCTION L TD. 274 ITR 131 (DEL). THE APPEALS ARE DIRECTED TO BE FIXED FOR HEARING O N 10.12.2018 A DATE SPECIFICALLY REQUESTED BY THE PARTIES. FOR THE SAID DATE NO SPECIFIC NOTICE OF HEARING SHALL BE ISSUED TO THE PARTIES AS THE S AID DATE WAS ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF THE PARTIES. 4. IN THE RESULT, MISCELLANEOUS APPLICATIONS OF THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 29.10. 2018. SD/- SD/- ( . %.. . & ) ( ) (DR. B.R.R. KUMAR) (DIVA SINGH) '( '/ ACCOUNTANT MEMBER ! '/ JUDICIAL MEMBER + , !'#$ %&#/ COPY OF THE ORDER FORWARDED TO : 1. %$''(/ THE APPELLANT - 2. )*'(/ THE RESPONDENT - 3. * * +/ CIT 4. * * + (%$')/ THE CIT(A) 5. #./* 0, * %$'* 0 , 234/5/ DR, ITAT, CHANDIGARH 6. /4 6'/ GUARD FILE / BY ORDER, 7* $8 / ASSISTANT REGISTRAR