M/s Usha Yarns Ltd., Patiala V. ACIT, Circle, Patiala

MA 151/CHANDI/2018

AI Insights

The case revolves around a Miscellaneous Application (MA No. 151/Chd/2018) filed by M/s Usha Yarns Ltd., seeking to recall an earlier order of the Tribunal which had dismissed their appeal ex-parte due to procedural defects. The appeal was initially set for hearing on 21.05.2018, but due to the hospitalization of the assessee's counsel, a proxy counsel sought an adjournment which was denied. The assessee later rectified the defects by depositing the required Tribunal fee. 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 new hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 128358 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 year(s) 1 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-09-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 07-09-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 16-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलȣय अͬधकरण, चÖडीगढ़ Ûयायपीठ, चÖडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER M.A.No. 151/Chd/2018 (Arising out of आयकर अपील सं./ITA No. 1352/CHD/2017 Ǔनधा[रण वष[ / Assessment Year : 2014-15 M/s Usha Yarns Ltd., # 3, Ajit Nagar, Patiala बनाम The ACIT, Central, Patiala èथायीलेखासं./PAN NO: AAACU1917D अपीलाथȸ/Appellant Ĥ×यथȸ/Respondent Ǔनधा[ǐरतीकȧओरसे/Assessee by : Shri Vibhor Garg, CA राजèवकȧओरसे/ Revenue by : Sh. Dharam Vir, JCIT, Sr. DR स ु नवाईकȧतारȣख/Date of Hearing : 08.09.2023 उदघोषणाकȧतारȣख/Date of Pronouncement : 11.09.2023 आदेश/Order Per A.D. Jain, Vice President: The present Misc. Application arising out of ITA No. 1352/Chd/2017 has been moved by the Assessee pleading therein for recalling the order dated 12.06.2018 passed by the Tribunal. 2. It has been submitted by the applicant that the above appeal was fixed for hearing before the Tribunal on 21.05.2018; that on the date of hearing proxy counsel appeared and filed adjournment but the MA. No.151/Chd/2018 in ITA 1352/Chd/2017 - M/s Puja Yarns Ltd., Patiala 2 same was declined due to certain defects pending in the appeal which were not cured before the date of hearing. As regard to the non- submission of Power of Attorning by the Assessee in favour of the Counsel, it is submitted that the Assessee had executed the Power of Attorney in favour of one Shri Gurtej Singh, C.A. but due to hospitalization of Counsel’s younger brother due to paralysis attack, the Counsel could not appear and the proxy counsel was engaged to seek adjournment but the adjourned was denied by the Tribunal. 3. It has now been submitted by the Applicant that the defects have been removed and the Assessee is serious in pursing the appeal. The Assessee has submitted an affidavit in support of his above averment. The applicant further submitted that the absence of the Assessee or its representative on the date of hearing was absolutely unintentional and bona fide. It is prayed that the Miscellaneous application of the Assessee be allowed and the appeal be heard on merits by providing an opportunity to the Assessee. 4. The ld. DR though supported the order of the Tribunal dated 21.5.2018 but could not controvert the factual matrix. 5. We find from the record that the appeal of the assessee was dismissed ex-parte by pointing out certain defects and rejecting the adjournment application moved by the proxy counsel of the Assessee. We find that the Assessee has now removed the defect by way of MA. No.151/Chd/2018 in ITA 1352/Chd/2017 - M/s Puja Yarns Ltd., Patiala 3 depositing a Tribunal fee through Challan. We feel convinced with the submissions made by the assessee in the application which is backed by the Affidavit submitted by the Assessee and, therefore, we recall the order of the Tribunal dated 12.06.2016 passed by the Tribunal in the above captioned appeal and restore the appeal to its original position, to be heard afresh on 8.11.2023. 6. The Registry is directed to fix the appeal afresh for hearing on 8.11.2023, under notice to the parties. In the result, the Miscellaneous Application filed by the assessee is allowed. Order pronounced in the Open Court on 11.09.2023. Sd/- Sd/- (VIKRAM SINGH YADAV) ( A.D. JAIN ) Accountant Member Vice President Dated : 11.09.2023 “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