Shri Manu Jain, Ludhiana V. DCIT, C-VII, Ludhiana

MA 143/CHANDI/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7805 (ITAT-CHANDIGARH)
• Duration Of Justice: 9 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 25-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice; Reasonable cause; Set aside

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH B , CHANDIGARH , ! ' . ... , ' BEFORE: MS. DIVA SINGH, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER / MA NO.143/CHD/2018 IN . / ITA NO.1096/CHD/2017 / ASSESSMENT YEAR : 2009-10 ) SHRI MANU JAIN, (PROP.M/S B.R. ENTERPRISES), LUDHIANA. THE D.C.I.T., CIRCLE-VII, LUDHIANA. ./ PAN: ADOPJ6470C /APPELLANT /RESPONDENT /ASSESSEE BY : SHRI GAURAV SHARMA ! / REVENUE BY : SHRI MANJIT SINGH ' # $% /DATE OF HEARING : 22.04.2019 &'() $% /DATE OF PRONOUNCEMENT: 24.04.2019 /ORDER PER DR.B.R.R. KUMAR, ACCOUNTANT MEMBER : THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN FILE D BY THE APPLICANT FOR RECALLING OF THE ORDER OF THE TRIBUNAL DATED 27.3.2018 IN ITA NO.1096/CHD/2017, RELATING T O ASSESSMENT YEAR 2009-10, WHICH WAS DISMISSED EX-PAR TE FOR WANT OF PROSECUTION. 2. THE APPLICANT SUBMITTED THAT ON THE DATE OF HEAR ING IN THIS CASE, ANOTHER APPEAL IN THE CASE OF SHRI DA VINDER KUMAR VS. ITO (ITA NO.1270/CHD/2017) WAS FIXED BEFO RE THE TRIBUNAL (BENCH-A) IN WHICH SHRI GAURAV SHARMA WAS 2 THE COUNSEL AND THAT SHRI GAURAV SHARMA, CA WAS ALS O LOCATED IN LUDHIANA. THE APPLICANT FURTHER STATED T HAT SHRI GAURAV SHARMA, CA ATTENDED THE HON'BLE TRIBUNA L (BENCH-A) IN THE CASE OF MR.DAVINDER KUMAR VS. ITO (ITA NO.1270/CHD/2017) AND FAILED TO REQUEST FOR AN ADJOURNMENT IN THIS CASE DUE THE REASON BOTH THE BE NCHES HAD ALREADY BEEN STARTED AND SHRI GAURAV SHARMA, CA GOT CONFUSED. IN THIS REGARD, AN AFFIDAVIT OF THE COUNSEL SHRI GAURAV SHARMA, CA STATING THE ABOVE FACTS ON OATH W AS FILED BEFORE US. 3. THE LD. DR DID NOT CONTROVERT THE SAME. 4. WE HAVE GONE THROUGH THE ENTIRE FACTS OF THE CAS E. WE ARE CONVINCED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT REASON FOR NOT APPEARING BEFORE THE TRIB UNAL ON THE APPOINTED DATE OF HEARING TO PROSECUTE THE APPE AL. WE ARE THEREFORE OF THE OPINION THAT TO MEET THE ENDS OF NATURAL JUSTICE, THE ASSESSEE SHOULD BE GIVEN A REA SONABLE OPPORTUNITY OF BEING HEARD. EXERCISING THE POWER OF THE TRIBUNAL PROVIDED IN THE PROVISO TO RULES 24 AND 25 OF THE ITAT RULES 1963, TO SET ASIDE AN EX-PARTE ORDER AND RESTORE THE APPEAL IN CASE WHERE AN ASSESSEE DEMONS TRATES REASONABLE CAUSE FOR NON-APPEARANCE, AND CONSIDERIN G THE ENTIRETY OF FACTS IN THE PRESENT CASE, WE ARE OF TH E VIEW THAT THIS IS A FIT CASE FOR RECALLING THE ORDER FOR FRESH HEARING, WHICH WE HEREBY DO. 3 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE APPLICANT IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- . ... (DIVA SINGH) (DR.B.R.R.KUMAR) ! ' /JUDICIAL MEMBER '( ' /ACCOUNTANT MEMBER * /DATED: 24/4/2019 * * ' *+,- , / 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. 046# / GUARD FILE ' * ' / BY ORDER, / ASSISTANT REGISTRAR