Jagjiwan Lal, Dhuri V. ITO, Malerkotla

MA 126/CHANDI/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 5778 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2003-2004
• Appeal Filed On: 28-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARVIND SUDERSHAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES, CHANDIGARH . . , , BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRI SANJAY GARG, JUDICIAL MEMBER M.A. NO. 126/CHD/2019 ( ARISING OUT OF ITA NO. 850/CHD/2008_ / ASSESSMENT YEAR : 2003-04 & M.A. NO. 127/CHD/2019 ( ARISING OUT OF ITA NO. 1177/CHD/2011) / ASSESSMENT YEAR : 2004-05 ( DECIDED VIDE COMMON ORDER 13.05.2019) SH. JAGJIWAN LAL, PROP., M/S SHIVA PLASTIC INDUSTRIES, DHURI VS. ! THE ITO, WARD IV(3), MALERKOTLA ' #$ ./ PAN NO: ABWPL5266A % #'&/ APPELLANT ()'& / RESPONDENT APPELLANT BY : SHRI VIBHOR GARG, ADVOCATE RESPONDENT BY : SHRI ARVIND SUDERSHAN, JCIT DATE OF HEARING : 17.01.2020 DATE OF PRONOUNCEMENT : 17.01. 2020 ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE CAPTIONED MISC. APPLICATIONS (RECEIVED ON 28.8 .2019) ARISING OUT OF ITA NOS. 850/CHD/2008 & 1177/CHD/2011 HAVE BEEN MOVED BY THE APPLICANT PLEADING THEREIN FOR RECALLING THE COMMON ORDER DATED 13.05.2019 OF THE TRIBUNAL DISMISSING THE CAPTIONED APPEALS EX -PARTE FOR WANT OF PROSECUTION. M.A. NOS. 126 & 127/CHD/2019 IN ITA NO.850-C-08 & 1 177-C-2011- SJ JAGJIWAN LAL, PROP. DHURI 2 2. THE LEARNED AR FOR THE ASSESSEE SUBMITTED THAT T HERE WAS NO INTENTIONAL DEFAULT ON THE PART OF THE ASSESSEE OR HIS COUNSEL FOR NON- APPEARANCE BEFORE THE BENCH ON THE APPOINTED DATE, RATHER, THE NON- APPEARANCE BEFORE THE BENCH WAS ON THE PRESUMPTION THAT THE CASE WILL BE HEARD ON THE BASIS OF THE WRITTEN SUBMISSIONS, WHIC H THE ASSESSEE HAS ALREADY FILED BEFORE THE TRIBUNAL, AND, THUS, ASSUM ED THAT HE WAS NOT REQUIRED TO APPEAR BEFORE THE COURT. THE ASSESSEE HAS PRAYED TO RECALL THE ORDER DATED 13.5.2019 PASSED BY THE TRIBUNAL. IN SU PPORT OF HIS AVERMENTS, THE ASSESSEE HAS FURNISHED AN AFFIDAVIT DATED 7.8.2 019 . 3. WE FIND FROM THE RECORD THAT THE APPEALS OF THE ASSESSEE WERE DISMISSED EX-PARTE, WITHOUT CONSIDERING THE WRITTEN SUBMISSIONS CLAIMED TO HAVE BEEN FILED BY THE ASSESSEE. WE FEEL CONVINCED WITH THE SUBMISSIONS MADE BY THE ASSESSEE IN THE APPLICATIONS AND, THERE FORE, WE RECALL THE ORDERS OF THE TRIBUNAL DATED 13.5.2019 IN THE ABOVE CAPTIO NED APPEALS AND RESTORE THE APPEALS TO ITS ORIGINAL POSITION TO BE HEARD A FRESH ON 03.03.2019, SINCE THE DATE OF HEARING HAS BEEN PRONOUNCED IN THE OPEN COURT, HENCE, NO SEPARATE NOTICE IS REQUIRED TO BE ISSUED BY THE REG ISTRY. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FI LED BY THE ASSESSEE ARE ALLOWED. COPY OF THIS ORDER BE PLACED IN THE MAIN F ILE ALSO. ORDER PRONOUNCED IN THE OPEN COURT ON 17.01.2020. SD/- SD/- ( . . / N.K. SAINI) ( / SANJAY GARG) / VICE PRESIDENT / JUDICIAL MEMBER M.A. NOS. 126 & 127/CHD/2019 IN ITA NO.850-C-08 & 1 177-C-2011- SJ JAGJIWAN LAL, PROP. DHURI 3 DATED : 17. 1.2020 *.. COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR