M/S GRAND LILLY LIMITED , JALANDHAR V. ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

MA 15/ASR/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7565 (ITAT-AMRITSAR)
• Duration Of Justice: 5 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 14-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: R K BAJAJ LD
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. VIKRAM SINGH YADAV , ACCOUNTANT MEMBER AND SH. N.K.CHOUDHRY, JUDICIAL MEMBER M.A NOS.15,16 & 17(ASR)/2019 (ARISING OUT OF I.T.A NOS.667, 668 & 669(ASR)/2017 ) ASSESSMENT YEARS:2010-11, 2011-12 & 2012-13 M/S. GRAND LILLY MOTELS LTD. 4, MODEL TOWN, JALANDHAR. [PAN:AABCG 4527E] VS. ASST. CIT, RANGE-3, JALANDHAR. (APPELLANT) (RESPONDENT) APPELLANT BY: SH. R.K. BAJAJ (LD. ADV .) RESPONDENT BY: SH.CHARAN DASS (LD. DR) DATE OF HEARING: 14.06.2019 DATE OF PRONOUNCEMENT: 22.07.2019 ORDER PER N.K.CHOUDHRY, JM: THE ASSESSEE, BY WAY OF THE CAPTIONED MISCELLANEOUS APPLICATIONS, SOUGHT RECTIFICATION OF THE COMPOSITE ORDER DATED 15.01.2019 PASSED BY THE CO-ORDINATE BENCH IN ITA NO.6 67, 668 & 669/ASR/2017 RELEVANT TO THE ASST. YEARS 2010-11, 201 1-12 & 2012-13 RESPECTIVELY, BY MENTIONING THE FOLLOWING FA CTS AS MENTIONED IN THE APPLICATION. 1. THAT THE ABOVE NOTED APPEAL WAS PENDING BEFORE THIS HONBLE COURT AND THE SAME WAX FIXED FOR HEARING ON 15/01/2019. 2. THAT ON THE DATE OF HEARING NONE HAS APPEARED BEFORE THIS HONBLE BENCH AS THE COUNSEL FOR THE APPELLANT/APPL ICANT WAS SUDDENLY INDISPOSED DUE TO PROBLEM IN BOTH THE EYES AND COULD NOT APPEARED ON THAT DATE. EVIDENCE REGARDING MEDICAL TREATMENT OF THE COUNSEL FOR THE APPELLANT/APPLICAN T IS ANNEXED HEREWITH. M.A.NOS.15 TO 17/ASR/2019 (A.Y.2010-11 TO 2012-13) (ARISING OUT OF ITA NOS.667 TO 669(ASR)/2017) M/S GRAND LILLY MOTELS VS. ACIT 2 3. THAT THE NON-APPEARANCE OF THE APPLICANT/APPEL LANT IS NEITHER INTENTIONAL NOR DELIBERATE BUT DUE TO REASO N MENTIONED ABOVE. 4. THAT THE APPELLANT HAS SOUND PRIMA-FACIE CASE AND BALANCE OF CONNIVANCE IN ITS FAVOUR. 5. THAT IN CASE THE APPEAL HAS NOT BEEN RESTORED AT ITS ORIGINAL NUMBER IN THAT EVENT THE APPELLANT/APPLICA NT WILL SUFFER IRREPARABLE LOSS WHICH CANNOT BE MEASURED WI TH TERMS OF MONEY. 6. THAT THE APPELLANT/APPLICANT UNDERTAKES THAT HE WILL NEVER ABSENT IN FUTURE AND WILL APPEAR ON EACH AND EVERY DATE SO FIXED BY THIS HONBLE COURT. IT IS, THEREFORE, PRAYED THAT THE APPEAL MAY FOR K INDLY BE SET ASIDE THE ORDER DATED 15/01/2019 MAY KINDLY BE RESTORED AT ITS ORIGINAL NUMBER. ITA NO.667/ASR/2017, IN THE INTEREST OF JUSTICE, EQUITY AND FAIR PLAY. THE ASSESSEE/APPLICANT ALSO SUBMITTED THE MEDICAL DOCUMENTS QUA SH. RAJENDER KUMAR BAJAJ, THE LD. AR OF THE ASSESSEE, ON WHICH THE LD. DR DID NOT RAISE ANY OBJECTION . 2. HAVING HEARD THE PARTIES AND PERUSED THE ORDER DATED 15/01/2019 PASSED BY THE BENCH OF ITAT, CAMP AT JALAND HAR AND THE RELEVANT MATERIAL AVAILABLE ON RECORD. THE HO NBLE BENCH IN ITS ORDER HELD THAT NOTICE FOR HEARING WAS SENT TO THE ASSESSEE THROUGH REGISTERED POST ON 20/12/2018 FOR THE DATE OF HEARING ON 15/01/2019. DURING THE COURSE OF HEARING, NOBODY W AS PRESENT ON BEHALF OF THE ASSESSEE, NEITHER ANY ADJOURNME NT WAS SOUGHT. EARLIER ALSO, WHENEVER THE CASE WAS FIXED FOR HE ARING, THERE WAS NO COMPLIANCE FROM THE ASSESSEE. IT THEREFORE, APPEARS THAT THE ASSESSEE IS NOT INTERESTED TO PROSECUTE THE MATTER. ON THE AFORESAID CONSIDERATION THE APPEALS OF T HE ASSESSEE HAVE BEEN DISMISSED BY THE CO-ORDINATE BENCH, HOWEVER, LIBERTY WAS GRANTED TO REQUEST FOR SETTING A SIDE OF THE M.A.NOS.15 TO 17/ASR/2019 (A.Y.2010-11 TO 2012-13) (ARISING OUT OF ITA NOS.667 TO 669(ASR)/2017) M/S GRAND LILLY MOTELS VS. ACIT 3 ORDER BY MOVING AN APPLICATION AS PER THE PROVISO TO R ULE-24 OF THE INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963 AND E XPLAINING THE REASONS FOR ITS NON-APPEARANCE. AS THE ASSESSEE HAS SUBSTANTIATED ITS NON-APPEARANCE THROUGH COUNSEL BECAUSE OF THE ILLNESS OF HIS A.R. SH. RAJENDER KUMAR BAJAJ, WHI CH IN OUR CONSIDERED VIEW SEEMS TO BE BONAFIDE AND REASONABLE, THU S WE DO NOT HAVE ANY HESITATION TO ALLOW THE MISC. APPLICAT IONS FILED BY THE ASSESSEE AND RESULTANTLY THE ORDER DATED 15/01/2019 STANDS RECALLED. HOWEVER, WE ALSO FEEL IT APPROPRIATE TO CLARIFY THAT T HE ASSESSEE SHALL APPEAR AS WHEN REQUIRED BY THE BENCH AND CO- OPERATE WITH THE APPELLATE PROCEEDINGS AND IN CASE OF F URTHER DEFAULT IN FUTURE THEN THE BENCH SHALL BE AT LIBERTY TO DRAW THE ADVERSE IF ANY, AGAINST THE ASSESSEE 3. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 22.07.2019 . SD/- SD/- ( VIKRAM SINGH YADAV ) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED:22.07.2019 /PK/ PS. COPY OF THE ORDER FORWARDED TO: (1) M/S. GRAND LILLY MOTELS LTD, 4, MODEL TWON, JA LANDHAR. (2) THE ACIT, RANGE-3, JALANDHAR (3) THE CIT(A)-2, JALANDHAR (4) THE CIT CONCERNED (5) THE SR DR, I.T.A.T., AMRITSAR TRUE COPY BY ORDER