M/s Y.D. Solutions, Chandigarh V. ITO, W-4(5), Chandigarh

MA 129/CHANDI/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 5070 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 year(s) 6 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-03-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 18-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 274; 254(2)

Judgement Text

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरणआयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,च瀃डीगढ़ 瀈यायपीठ च瀃डीगढ़ 瀈यायपीठच瀃डीगढ़ 瀈यायपीठ च瀃डीगढ़ 瀈यायपीठ ‘‘बी बीबी बी.’’, च瀃डीगढ़ च瀃डीगढ़च瀃डीगढ़ च瀃डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’ CHANDIGARH BEFORE: SMT. DIVA SINGH, JUDICIAL MEMBER & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER M.A. 129/CHD/2019 in आयकर अपील सं./ ITA No. 1513/CHD/2018 नधा रण वष / Assessment Year : 2012-13 Y.D. Solutions, 2133, Sector 38-C, Chandigarh. बनाम Vs The ITO, Ward 4(5), Chandigarh. थायी लेखा सं./PAN No: AABFY0386N अपीलाथ /Appellant यथ /Respondent नधा रती क! ओर से/Assessee by : None (adjournment application ) राज व क! ओर से/ Revenue by : Dr. Ranjeet Kaur, Sr.DR स ु नवाई क! तार&ख/Date of Hearing : 25.01.2022 उदघोषणा क! तार&ख/Date of Pronouncement : 04.03.2022 Hearing conducted via Webex आदेश/ORDER PER DIVA SINGH The present Miscellaneous Application u/s 254(2) of the Income Tax Act has been filed by the assessee praying for recall of the ex-parte order dated 07.05.2019 in ITA 1513/CHD/2018 on the ground that on the date of hearing i.e. 02.05.2019, the counsel of the assessee who had to file the reply explaining delay of one day was coming from Delhi to Chandigarh and due to congestion enroute reached ITAT Chandigarh by which time the Court proceedings had already concluded. MA 129 /CHD/2019 In ITA 1513/CHD/2018 A.Y. 2012-13 Page 2 of 3 2. The assessee further states that the delay in attending the hearing on 02.05.2019 was beyond the control of the counsel and was not deliberate or intentional on his part. 3. The present Miscellaneous Application has come up for hearing on various dates i.e. on 10.03.2021, 08.06.2021, 16.11.2021 on which dates it was adjourned on the written/oral request of the assessee pleading inability to argue. However, today, the assessee has moved adjournment application stating as under : “The hearing in the above M.A. is fixed on25.01.2022. This is to apprise your Honour that a Writ has been admitted in the Hon'ble Punjab & Haryana High Court, copy attached for the above appellant for the same matter for Assessment Year 2013-14. We have requested our lawyer to apply for the early hearing in that case. Your Honour is very kindly requested to adjourn the hearing ‘sine die’ till the disposal of said writ and oblige.” 4. On a perusal of the above, it is seen that the assessee is praying for adjournment ‘sine die’ on the ground that possibly on similar issues on merits of the appeal in some other year, the assessee is before the Hon'ble High Court. We do not find the said reason to be sufficient and relevant for adjourning the present M.A. ‘sine die’. We further note on a perusal of the reasons on record and pending litigation before the Court, it cannot be concluded that the assessee may not be serious in pursuing the appeal filed. Thus, the adjournment application was rejected. 5. The ld. Sr.DR Dr. Ranjeet Kaur on a perusal of record had no objection to the prayer of recall of the ex-parte order dated 07.05.2019 and a decision on merits after hearing the assessee. MA 129 /CHD/2019 In ITA 1513/CHD/2018 A.Y. 2012-13 Page 3 of 3 6. Accordingly, on a consideration of the entirety of the facts, circumstances and position of law, ex-parte order dated 07.05.2019 is recalled exercising the powers as vested by proviso to Rule 24 of the ITAT Rules 1963 in order to afford an opportunity of being heard to the assessee who, we find was deprived of the same on account of reasons beyond its control. Support is drawn from the decision of the Hon'ble Delhi High Court in the case of CIT Vs Ansal Housing Construction Ltd. 274 ITR 131 (Del). The appeal is directed to be fixed for hearing on 18.05.2022. Registry to issue notice to the assessee. Said order was pronounced at the time of virtual hearing. 7. In the result, the Miscellaneous Application filed by the assessee is allowed. Order pronounced on 4 th March, 2022. Sd/- Sd/- (VIKRAM SINGH YADAV) (DIVA SINGH) लेखा लेखालेखा लेखा सद瀡य सद瀡यसद瀡य सद瀡य/ Accountant Member 瀈याियक 瀈याियक瀈याियक 瀈याियक सद瀡य सद瀡यसद瀡य सद瀡य/ Judicial Member “Poonam” आदेश क琉 灹ितिलिप अ灡ेिषत/ Copy of the order forwarded to : 1. अपीलाथ牸/ The Appellant 2..灹瀄यथ牸/ The Respondent 3.आयकर आयु猴/ CIT4.आयकर आयु猴 (अपील)/ The CIT(A) 5.िवभागीय 灹ितिनिध, आयकर अपीलीय आिधकरण, च瀃डीगढ़/ DR, ITAT, CHANDIGARH6. गाड榁 फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar