The Income Tax Officer, UDHAMPUR V. Sh. Arjun Singh Prop., UDHAMPUR

MA 13/ASR/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2230 (ITAT-AMRITSAR)
• Duration Of Justice: 8 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-08-2014
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 08-08-2014
• Assessment Year: 2005-2006
• Appeal Filed On: 12-12-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SAAD KIDWAI
• Assessee Lawyers: P N ARORA
• Keywords: Principle of natural justice
• Section: 260A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. A.D. JAIN, JUDICIAL MEMBER AND SH. B.P.JAIN, ACCOUNTANT MEMBER M.A.NO.13(ASR)/2014 (ARISING OUT OF I.T.A. NO.227(ASR)/2012) ASSESSMENT YEAR:2005-06 PAN :AZEPS1753M SH. ARJUN SINGH, PROP. VS. INCOME TAX OFFICER, M/S. SANSAR PALACE, UDHAMPUR. UDHAMPUR. (APPELLANT) (RESPONDENT) APPELLANT BY:SH. SAAD KIDWAI, DR RESPONDENT BY:SH. P.N.ARORA, ADV. DATE OF HEARING: 08/08/2014 DATE OF PRONOUNCEMENT:08/08/2014 ORDER PER B.P.JAIN, AM ; THIS MISCELLANEOUS APPLICATION OF THE ASSESSEE ARI SES OUT OF THE ORDER OF THE TRIBUNAL DATED 09.10.2012 PASSED IN ITA NO.2 27(ASR)/2012 FOR THE ASSESSMENT YEAR 2005-06. 2. THE LD. COUNSEL FOR THE ASSESSEE ARGUED THAT AN EX-PARTE ORDER HAS BEEN PASSED BY ITAT AMRITSAR BENCH DATED 09.10.2012 . THE ASSESSEE COULD NOT APPEAR ON THE DATE OF HEARING BEFORE THE B ENCH DUE TO SERIOUS ILLNESS OF THE BROTHER OF THE ASSESSEE FROM 3.10.20 12 TO 6.10.2012 AND THAT THE ASSESSEE FORGOT THE DATE FIXED BEFORE THE ITAT ON 04.10.2012. IT IS A MA NO.13(ASR)/2014 2 MATTER OF CHANCE THAT THE ELDER BROTHER THE ASSESSE E FELL SERIOUSLY ILL ON 02.10.2012 AND THE DATE OF HEARING WAS 04.10.2012 W HICH WAS DURING THE PERIOD OF HIS SERIOUS ILLNESS. THUS, THE ABSENCE OF THE ASSESSEE WAS NOT INTENTIONAL BUT DUE TO THE ABOVE STATE FACTS AND CI RCUMSTANCES. THE ASSESSEE FILED AN APPLICATION FOR RESTORATION BUT AS IN THE SAID APPLICATION IN THE PREAMBLE, IT WAS MENTIONED PETITION U/S 254(2) OF THE INCOME TAX ACT, THE TRIBUNAL WAS PLEASED TO REJECT THE APPLICATION VIDE ORDER DATED 20.02.2013 IN M.A. NO.47(ASR)/2012. THE ASSESSEE FILED AN APPEAL AGAINST THE ORDER U/S 260A BEFORE THE HIGH COURT OF J & K . THE HONBLE H IGH COURT VIDE ORDER DATED 29.10.2013 HAS GIVEN THE LIBERTY TO THE ASSES SEE TO AGAIN APPROACH THE TRIBUNAL WITH AN APPLICATION UNDER RULE 25 OF THE I NCOME TAX (APPELLATE TRIBUNAL) RULES, 1963 FOR SETTING ASIDE THE ORDER D ATED 9.10.2012 IN ITA NO.227(ASR)/2012 AND RESTORATION OF THE APPEAL. HEN CE, THIS APPLICATION IS BEING FILED AS DIRECTED BY THE HONBLE J & K HIGH C OURT. THE NECESSARY ORDER IS PLACED AT PAGES 21 TO 26 OF THE PB). IN VI EW OF THE CIRCUMSTANCES, THERE WAS REASONABLE AND SUFFICIENT CAUSE BY WHICH THE ASSESSEE WAS PREVENTED THAT THE EX-PARTE ORDER MAY KINDLY BE REC ALLED IN THE INTEREST OF MATTER. ACCORDINGLY, THE LD. COUNSEL FOR THE ASSESS EE PRAYED TO RECALL THE EX- PARTE ORDER IN THE INTEREST OF NATURAL JUSTICE. 3. THE LD. DR, ON THE OTHER HAND, OPPOSED THE REQUE ST OF ASSESSEES COUNSEL. MA NO.13(ASR)/2014 3 4. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE FACTS OF THE CASE. NON-APPEARANCE OF THE ASSESSEE OR HIS AUTHORISED RE PRESENTATIVE ON THE FIXED DATE OF HEARING ON 04.10.2012 APPEARS TO BE N ON-INTENTIONAL AND WE FIND A SUFFICIENT CAUSE FOR NOT APPEARING BEFORE TH E BENCH ON THE DATE OF HEARING AND THEREFORE, UNDER RULE 25 OF THE INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963, WE SET ASIDE THE EX-PARTE ORDER PASSED BY US ON 09.10.2012 AND RESTORE THE SAME TO ITS ORIGINAL NUMBER. THE PARTI ES ARE DIRECTED TO APPEAR ON 15.09.2012 AND THE DATE HAS BEEN NOTED BY BOTH THE PARTIES AND THERE IS NO NEED TO ISSUE SEPARATE NOTICE TO THE PARTIES. 5. IN THE RESULT, M.A.NO.13(ASR)/2014 OF THE ASSES SEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 8TH AUGUST, 2014. SD/- SD/- (A.D.JAIN) (B.P. JAIN) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 25TH AUGUST, 2014 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:SH.ARJUN SINGH, UDHAMPUR 2. THE ITO UDHAMPUR 3. THE CIT(A) 4. THE CIT 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR