Sh. Devinder Singh Gill, Mohali V. DCIT, Chandigarh

MA 127/CHANDI/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 7055 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 20-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SH SANJAY GARG CAS
• Assessee Lawyers: MANJIT SINGH; DR GULSHAN RAJ

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER M.A. NOS. 127 & 128/CHD/2018 (IN ITA NOS. 498 & 499/CHD/2015) (ASSESSMENT YEARS: 2007-08 & 2008-09) SH. DEVINDER SINGH GILL, VS. THE DCIT, CIRCLE 5(1) , H.NO. 81, SECTOR 70, CHANDIGARH MOHALI PAN NO. ANXPG9419K (APPELLANT) (RESPONDENT) APPELLANT BY : DR. GULSHAN RAJ, CIT DR & SH. MANJIT SINGH, SR DR RESPONDENT BY : SH. PARIKSHIT AGARWAL & SH. SH. SANJAY GARG, CAS DATE OF HEARING : 24.08.2018 DATE OF PRONOUNCEMENT : 24.08.2018 ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT ARE MISC. APPLICATIONS PREFERRED BY THE ASSESSEE FOR RECALLING OF THE EX-PARTE ORDER DATED 19.4.2016 PAS SED BY THE TRIBUNAL IN ITA NOS. 498 & 499/CHD/2015. SINCE THE FACTS AND IS SUES INVOLVED ARE SIMILAR, THESE HAVE BEEN HEARD TOGETHER AND ARE BEI NG DISPOSED OF BY THIS COMMON ORDER. FOR THE SAKE OF NARRATION OF FACTS, M.A. NO. 127/CHD/2018 IS TAKEN AS A LEAD APPLICATION. 2 M.A.NOS 127 & 128-CHD-2018 IN ITA NOS. 498 & 499-CHD/2015- DEVINDER SINGH GILL, C HANDIGARH 2. IT HAS BEEN PLEADED IN THE APPLICATION THAT, IN FACT, DURING THE PENDENCY OF THE APPEAL, THE ASSESSEE WAS BEHIND THE BARS BEING INVOLVED IN SOME CRIMINAL CASES AND WAS RELEASED ON BAIL ONLY O N APRIL 11, 2016, WHEREAS, THE APPEAL IN QUESTION WAS HEARD AND DECI DED ON 19.4.2016. IT HAS BEEN PLEADED THAT THE ASSESSEE WAS NEITHER AWAR E OR UPDATED ABOUT THE DATE OF HEARING ON 19.4.2016 BEFORE THIS TRIBUNAL N OR HIS MENTAL POSITION WAS AS SUCH TO ATTEND THE HEARING OR TO ENGAGE SOME COUNSEL OR TO FILE THE PAPER BOOK AND ADDRESS ARGUMENTS. THAT IN VIEW OF T HESE EXTRAORDINARY CIRCUMSTANCES, THE ASSESSEE COULD NOT APPEAR ON THE DATE OF HEARING I.E 19.4.2016 AND THE TRIBUNAL PASSED EX-PARTE ORDER AG AINST THE ASSESSEE. THAT THE ASSESSEE WAS ALWAYS INTERESTED IN PROSECUTING T HE APPEAL AND THAT NON- APPEARANCE OF THE ASSESSEE ON THE SAID DATE WAS NOT INTENTIONAL. IT HAS, THEREFORE, BEEN PRAYED THAT EX-PARTE ORDER DATED 19 .4.2016 OF THIS TRIBUNAL PASSED IN ITA NOS. 498 & 499/CHD/2015 BE SET ASIDE. 3. THE LD. DR, ON THE OTHER HAND, HAS OPPOSED THE A PPLICATION. 4. WE HAVE HEARD THE RIVAL CONTENTIONS. A PERUSAL O F THE RECORD SHOWS THAT THE ASSESSE, AN ACCUSED, INVOLVED IN A VERY SE RIOUS CRIMINAL CASE WAS IN JAIL FOR A LONG TIME . THE ASSESSEE WAS GRANTED BAIL BY THE HON'BLE PUNJAB & HARYANA HIGH COURT VIDE ORDER DATED 11.4.2 016, A COPY OF WHICH HAS BEEN PLACED ON THE FILE. KEEPING IN VIEW THE P ROBLEM AND DIFFICULTIES FACED BY THE ASSESSEE, HIS MENTAL POSITION AND OTHE R RELATED PROBLEMS AT THAT TIME, IT CANNOT BE SAID THAT THE ASSESSEE UNNE CESSARILY AVOIDED THE APPEARANCE ON 19.4.2016 BEFORE THIS TRIBUNAL. WE F IND THAT THE ASSESSEE WAS PREVENTED BY THE SUFFICIENT CAUSE FOR NON-APPEA RANCE. IN VIEW OF THE ABOVE, THE EX-PARTE ORDER DATED 19.4.2016 OF THE TR IBUNAL IS SET ASIDE AND 3 M.A.NOS 127 & 128-CHD-2018 IN ITA NOS. 498 & 499-CHD/2015- DEVINDER SINGH GILL, C HANDIGARH THE APPEAL OF THE ASSESSEE IS RESTORED TO ITS ORIGI NAL POSITION AND NUMBER. IN THE RESULT, THIS M.A. FILED BY THE ASSESSEE IS H EREBY ALLOWED. 5. SINCE THE FACTS AND ISSUE INVOLVED IN M.A. NO. 128/CHD/2018 ARE IDENTICAL, THEREFORE, IN VIEW OF OUR FINDINGS GIVE N ABOVE, THIS MISC. APPLICATION OF THE ASSESSEE ALSO STANDS ALLOWED. IN THE RESULT THE PRESENT MISC. APPLICATIONS OF THE ASSESSEE ARE HEREBY ALLOWED. COPY OF THIS ORDER BE PLACED IN THE APPEAL FILES A LSO. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (ANNAPURNA GUPTA) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 24.08.2018 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR