Sh. Aman Seth, Ludhiana V. ITO, W-1(1), Ludhiana

MA 131/CHANDI/2018

AI Insights

The case revolves around a Miscellaneous Application (M.A.No. 131/Chd/2018) filed by Shri Aman Seth, the assessee, against an ex-parte order dismissing his appeal (ITA No. 1318/CHD/2017) by the Income Tax Appellate Tribunal. The assessee contended that he was not represented during the hearing due to non-receipt of the notice, leading to an ex-parte decision. The Tribunal, upon reviewing the circumstances and the affidavit provided by the assessee, decided to recall the earlier order and restore the appeal for a comprehensive re-examination.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 128352 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 year(s) 2 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-09-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 14-09-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 21-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

आयकर अपीलȣय अͬधकरण, चÖडीगढ़ Ûयायपीठ, चÖडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER M.A.No. 131/Chd/2018 (Arising out of आयकर अपील सं./ITA No. 1318/CHD/2017 Ǔनधा[रण वष[ / Assessment Year : 2013-14 Shri Aman Seth, S/o Shri Mohinder Lal Seth, E-78, Focal Point, Phase-IV, Ludhiana बनाम The ITO, Ward 1(1), Ludhiana èथायीलेखासं./PAN NO: ACFPS3662P अपीलाथȸ/Appellant Ĥ×यथȸ/Respondent Ǔनधा[ǐरतीकȧओरसे/Assessee by : Shri Parikshit Aggarwal, CA राजèवकȧओरसे/ Revenue by : Smt. Amanpreet Kaur, Sr. DR स ु नवाईकȧतारȣख/Date of Hearing : 15.09.2023 उदघोषणाकȧतारȣख/Date of Pronouncement : 20.09.2023 आदेश/Order Per A.D. Jain, Vice President: The present Misc. Application arising out of ITA No. 1318/Chd/2017 has been moved by the Assessee pleading therein for recalling the order dated 19.04.2018 passed by the Tribunal. 2. It has been submitted by the applicant that the above appeal was listed before the Tribunal on 03.04.2018; that the Tribunal after MA. No. 131/Chd/2018 in ITA 1318/Chd/2017 - Shri Aman Seth, Ludhiana 2 recording the absence of any representation on the behalf of the Assessee, dismissed the appeal of the Assessee by passing the ex-parte order dated 19.04.2018; and that the Tribunal had granted liberty to the Assessee, to recall the order, by making an appropriate prayer, if there was any reasonable cause for its non-representation on the date of hearing. The applicant further submitted that the absence of the Assessee or its representative on the date of hearing, i.e., 03.04.2018 was on account of non-service of the notice for hearing and that the Assessee was not aware about the fixation of the date of hearing and there was no reason or intention of the Assessee to ignore the proceeding before the Tribunal. It is prayed that the order passed by the Tribunal dated 19.04.2018 be recalled and the appeal be heard on merits. In support of the above averment, the Assessee has also submitted on record an affidavit dated 6.3.3019 which is placed on record. 3. Per contra, the ld. DR relied on the order passed by the Bench and stated that in spite of providing sufficient opportunity to the assessee, the assessee failed to appear before the Tribunal, hence, there is no need to recall the said order. 4. Heard. We find from the record that the appeal of the assessee was dismissed ex-parte. We feel convinced with the submissions made by the assessee in the application and, therefore, MA. No. 131/Chd/2018 in ITA 1318/Chd/2017 - Shri Aman Seth, Ludhiana 3 we recall the order of the Tribunal dated 19.04.2018 passed in the above captioned appeal and restore the appeal to its original position, to be heard afresh in regular course. 5. The Registry is directed to fix the appeal afresh for hearing, under notice to the parties. 6. In the result, the Miscellaneous Application filed by the assessee is allowed. Order pronounced in the Open Court on 20.09.2023. Sd/- Sd/- (VIKRAM SINGH YADAV) ( A.D. JAIN ) Accountant Member Vice President Dated : 20.09.2023 “आर.के.” आदेशकȧĤǓतͧलͪपअĒेͪषत / Copy of the order forwarded to : 1. अपीलाथȸ/ The Appellant 2. Ĥ×यथȸ/ The Respondent 3. आयकरआय ु Èत/ CIT 4. ͪवभागीयĤǓतǓनͬध, आयकरअपीलȣयआͬधकरण, चÖडीगढ़/ DR, ITAT, CHANDIGARH 5. गाड[फाईल/ Guard File आदेशान ु सार/ By order, सहायकपंजीकार/ Assistant Registrar