M/s Avtar Exports Pvt Ltd, Ludhiana V. Income Tax Officer, Ludhiana

MA 122/CHANDI/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 4781 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 2 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 15-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BE NCH A CHANDIGARH !, ' # . %.. . & , '( # BEFORE: SMT. DIVA SINGH, JM & DR. B.R.R.KUMAR, AM M.A. NOS. 122 & 123/CHD/2018 IN ./ ITA NOS. 1095, 1096/CHD/2016 / A.Y.: 2008-09 & 2009-10 M/S AVTAR EXPORTS P.LTD., KANGANWAL ROAD, V&PO JUGIANA, LUDHIANA. VS THE ITO, WARD- III(2), LUDHIANA. ./ PAN NO: AABCA4125G / APPELLANT / RESPONDENT ! ' / ASSESSEE BY : SHRI ASHOK GOYAL, CA # ! ' / REVENUE BY : SHRI MANJIT SINGH, CIT-DR $ % ! &/ DATE OF HEARING : 07.08.2019 '()* ! &/ DATE OF PRONOUNCEMENT : 09.08.2019 ')/ ORDER PER BENCH THE ASSESSEE BY WAY OF THE PRESENT MISCELLANEOUS A PPLICATIONS FILED U/S 254(2) OF THE INCOME TAX ACT,1961 SEEKS A RECALL OF THE EX-PARTE ORDER DATED 04.04.2018 IN ITA 1095 & 1096/CHD/2016 PERTAINING T O 2008-09 AND 2009-10 ASSESSMENT YEARS. 2. THE LD. AR INVITING ATTENTION TO THE REVISED MIS CELLANEOUS APPLICATION FILED BY THE DIRECTOR SHRI DAKSH GARG SUBMITTED THA T ON THE STATED DATE I.E. 07.03.2019, THE ADJOURNMENT HAD BEEN SOUGHT ON THE GROUNDS THAT THE DISCUSSION PLANNED BY THE DIRECTOR SHRI DAKSH GARG WITH THE AR GUING COUNSEL IN ORDER TO DRAW ATTENTION TO RELEVANT FACTS COULD NOT TAKE PLA CE DUE TO NEWS OF DEATH OF HIS M.A. 122&123/CHD/2018 IN ITA 1095&1096/CHD/2016 PAGE 2 OF 3 RELATIVE. FOR THE SAID PURPOSES, ATTENTION WAS INV ITED TO PARA 6 OF THE REVISED M.A. FOR READY REFERENCE, THESE ARE EXTRACTED HEREU NDER : 6. IT IS SUBMITTED THAT, IN FACT, THE ADJOURNMENT APPL ICATION WAS MADE ON ACCOUNT OF THE FACT THAT THE DIRECTOR OF THE COMPANY WANTED TO DISCUSS CERTAIN IMPORTANT FACTS WITH REGARD TO THE ABOVE CASE WITH THE COUNSEL CONC ERNED, BUT ON ACCOUNT OF DEATH OF RELATIVE ABROAD COULD NOT VISIT THE OFFICE OF THE C OUNSEL AND, ACCORDINGLY, ADVISED HIS COUNSEL TO MOVE AN ADJOURNMENT APPLICATION BEFORE T HE HON'BLE BENCH. 3. THE LD. CIT-DR ON GOING THROUGH THE RECORD SUBMI TTED THAT IN THE PECULIAR FACTS, HE WOULD HAVE NO OBJECTION TO THE R ECALL OF THE EX-PARTE ORDER AND DECISION ON THE ISSUE RAISED ON MERITS AFTER HE ARING THE PARTIES. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IT IS SEEN THAT THE APPEAL OF THE ASSES SEE WAS DISMISSED TAKING NOTE OF THE FACT THAT ON EACH OF THE DATES, THE BENCH WA S FUNCTIONAL AFTER THE FILING OF THE APPEALS BY THE ASSESSEE ON 24.10.2016 THESE WER E ADJOURNED ALWAYS ON THE REQUEST OF THE ASSESSEE. IN THESE CIRCUMSTANCES, I T WAS CONCLUDED THAT THE ADJOURNMENT REQUEST MOVED ON BEHALF OF THE ASSESSEE ON 07.03.2018 WAS FRIVOLOUS AS GRANT OF TIME ON VARIOUS DATES DID NOT CONCLUDE IN THE ASSESSEE ACTUALLY EXERCISING ITS RIGHT TO BE HEARD ON THE GR IEVANCES POSED AGAINST THE ORDER OF THE LD. CIT(A). HOWEVER, CONSIDERING THE M ISCELLANEOUS APPLICATION FILED AND ON A PERUSAL OF SPECIFIC PARA 6 OF THE SA ME WHICH HAS BEEN REPRODUCED IN THE EARLIER PART OF THIS ORDER, WE ARE OF THE VI EW THAT THE ASSESSEE HAS SUFFICIENTLY ESTABLISHED ITS SERIOUSNESS IN PURSUIN G THE APPEALS FILED. CONSIDERING THE EXPLANATION OFFERED BY THE ASSESSEE FILED IN SUPPORT OF THE ADJOURNMENT REQUEST MOVED BY THE COUNSEL IN THE ABS ENCE OF ANY REBUTTING FACT WE ACCEPT THE EXPLANATION FILED AS BONAFIDE AND TRU E. IN VIEW THEREOF, WE DEEM IT APPROPRIATE TO RECALL THE ORDER EXERCISING THE P OWERS AS VESTED IN US BY PROVISO TO RULE 24 OF THE ITAT RULES 1963. SUPPORT IS DRAWN FROM THE DECISION M.A. 122&123/CHD/2018 IN ITA 1095&1096/CHD/2016 PAGE 3 OF 3 OF THE HON'BLE DELHI HIGH COURT IN THE CASE OF CIT VS ANSAL HOUSING CONSTRUCTION LTD. 274 ITR 131 (DEL). 5. AFTER HEARING THE CONVENIENCE OF THE PARTIES ON THE DATE OF HEARING THE REGISTRY IS DIRECTED TO FIX THE HEARING OF THE APPE ALS ON MERITS ON 25.09.2019. THE SAID DATE WAS PRONOUNCED IN THE OPEN COURT AT T HE TIME OF HEARING ITSELF, ACCORDINGLY, NO SEPARATE NOTICES FOR THE SAID DATE WOULD BE ISSUED TO THE PARTIES. 6. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FI LED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 09.08.2019. 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. -23 4, & 4, 67839/ DR, ITAT, CHANDIGARH 6. 38 :%/ GUARD FILE (+ $ / BY ORDER ; #/ ASSISTANT REGISTRAR ITAT,CHANDIGARH.