M/s Desh Bhagat Memorial Educational Trust, Chandigarh V. DCIT, Chandigarh

MA 132/CHANDI/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 5993 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 year(s) 2 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-09-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 10-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARVIND SUDERSHAN J
• Assessee Lawyers: A K JINDAL
• Section: 274

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH A CHANDIGARH !, ' # , $ % & ' ( , )* # BEFORE: SMT. DIVA SINGH, JM & SMT.ANNAPURNA GUPTA, AM M.A. NO. 132&133/CHD/2018 IN ITA NO. 404&715/CHD/2017 / A.Y. : 2008-09 & 2013-14 DESH BHAGAT MEMORIAL EDUCATIONAL TRUST, # 1031, SECTOR 42-A, CHANDIGARH. VS THE DCIT, CIRCLE 1(E), CHANDIGARH. ./ PAN NO. :AAATD3127H / APPELLANT / RESPONDENT ASSESSEE BY : SHRI A.K.JINDAL, CA ! REVENUE BY : SHRI ARVIND SUDERSHAN, JCIT-DR ' #$ DATE OF HEARING : 23.09.2020 %&'($ D ATE OF PRONOUNCEMENT : 24.09.2020 VIRTUAL HEARING )+/ ORDER PER DIVA SINGH BY THE PRESENT MISCELLANEOUS APPLICATIONS THE ASSES SEE PRAYS FOR RESTORATION OF THE APPEALS IN ITA NOS. 40 4 AND 715/CHD/2017 PERTAINING TO ASSESSMENT YEARS 2008-09 AND 20113-14 WHICH WERE DISMISSED VIDE EX-PARTE ORDER D ATED 23.05.2018. 2. THE PRAYER FOR RECALL IS MADE ON THE GROUNDS THA T NOTICE FOR THE DATE OF HEARING HAD NOT BEEN RECEIVED BY TH E ASSESSEE. FOR READY REFERENCE ATTENTION WAS INVITE D TO PARA M.A. 132&133/CHD/2018 IN I TA NO. 404&715/CHD/2017 A.Y. 2008-09 & 2013-14 PAGE 2 OF 3 3.3 OF THE REVISED APPLICATION FILED DATED 18.12.20 19, WHICH READS AS UNDER: 3.3 IT IS ADMITTED THAT AN INADVERTENT MISTAKE H AS OCCURRED FROM THE OFFICE OF OUR COUNSEL WHILE FILING THE APPEAL FOR A. Y. 2008-09. IT IS ALSO A MATTER OF FACT THAT THE CORRECT ADDRESS WAS GIVEN WHILE FILING THE APPEAL F OR A. Y. 2013-14. 3. LD. AR RELYING UPON THE REVISED APPLICATION MADE A PRAYER FOR RECALL OF THE EX-PARTE ORDER DATED 23.05 .2018 STATING THAT ABSENCE ON THE SPECIFIC DATE WAS ON AC COUNT OF THE SPECIFIC FACTS OF INADVERTENT MISTAKE. 4. LD. SR.DR SHRI ARVIND SUDERSHAN ON PERUSING THE RECORD DID NOT OPPOSE THE REQUEST FOR RECALL. 5. IT IS SEEN FROM THE RECORD OF THE REGISTRY THAT THE ADDRESS PROVIDED BY THE ASSESSEE TO THE REGISTRY IS HOUSE NO. 1031, SECTOR 42-B, CHANDIGARH AND TAKING NOTE OF THE INADVERTENT MISTAKE IN PROVIDING THE ADDRESS TO THE REGISTRY, THE NOTICE SENT COULD NOT BE RECEIVED. HOWEVER, TH E CORRECT ADDRESS OF THE ASSESSEE WAS SCO 77, PHASE-II MOHALI WHICH HAD BEEN CORRECTLY PROVIDED IN THE APPEAL PERTAININ G TO 2013-14 ASSESSMENT YEAR. IT IS SEEN THAT NOTICES F OR BOTH THE APPEALS HAD BEEN SENT AS PER THE ADDRESS GIVEN IN ITA 404/CHD/2018 ( 2008-09 ASSESSMENT YEAR ) WHICH IS C LAIMED TO BE AN INADVERTENT CUTTING PASTING MISTAKE AND TH E CORRECT ADDRESS GIVEN IN ITA 715/CHD/2017 (2013-14 ASSESSME NT YEAR) REMAINS IGNORED. CONSIDERING THE FACTS AS PLE ADED ARE M.A. 132&133/CHD/2018 IN I TA NO. 404&715/CHD/2017 A.Y. 2008-09 & 2013-14 PAGE 3 OF 3 FOUND TO BE CORRECT. IN VIEW OF THE SAME, THE EXPLA NATION FOR REMAINING NON-REPRESENTED ON THE SPECIFIC DATE IS A CCEPTED. IN THE PECULIAR FACTS AND CIRCUMSTANCES, EXERCISING THE POWERS AS VESTED BY PROVISO TO RULE 24 OF THE ITAT RULES 1 963, THE EX- PARTE ORDER DATED 23.05.2018 IS RECALLED. SUPPORT I S 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 APPEALS ARE DIRECTED TO BE FIXED ON 28.10.2020. THE ASSESSE E IS DIRECTED TO ENSURE PARTICIPATION ON THE SAID DATE F ULLY AND FAIRLY. SAID ORDER WAS PRONOUNCED AT THE TIME OF H EARING ITSELF. 6. IN THE RESULT, MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED ON 24.09.2020. SD/- SD/- ( $ % & ' ( ) ( ! ) (ANNAPURNA GUPTA) (DIVA SINGH) )* #/ ACCOUNTANT MEMBER ' #/ JUDICIAL MEMBER % $ &* +, -, / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. . / THE RESPONDENT 3. ' . / CIT 4. ' . ( )/ THE CIT(A) 5. ,/0 1 , $ 1 , 23405 / DR, ITAT,CHANDIGARH 6. 04 6# / GUARD FILE &* ' / BY ORDER, 7 ! / ASSISTANT REGISTRAR