M/s Ethos Ltd., Chandigarh V. ITO, Chandigarh

MA 16/CHANDI/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 6603 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 3 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 23-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH SR DR
• Assessee Lawyers: AMRINDER SINGH
• Section: 274

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH SMC CHANDIGARH !', # BEFORE: SMT. DIVA SINGH, JM M.A. NO. 16/CHD/2018 IN ./ ITA NO. 722/CHD/2017 / ASSESSMENT YEAR : 2012-13 M/S ETHOS LTD., (FORMERLY-KAMLA RETAIL LTD.),SCO 88-89, SECTOR 8-C CHANDIGARH. VS THE ITO, WARD 1(2), CHANDIGARH. ./ PAN NO. : AADCK2345N / APPELLANT / RESPONDENT ! ' / ASSESSEE BY : SHRI AMRINDER SINGH # ! ' / REVENUE BY : SHRI MANJIT SINGH, SR.DR $ % ! & / DATE OF HEARING : 18.01.2019 '()* ! & / DATE OF PRONOUNCEMENT : 27.02. 2019 $%/ ORDER BY THE PRESENT MISCELLANEOUS APPLICATION, THE ASSESSEE PR AYS FOR RECALL OF EX-PARTE ORDER DATED 13.10.2017 IN ITA 722/CHD/ 2017 WHEREIN THE APPEAL OF THE ASSESSEE WAS DISMISSED IN LIMINE ON THE G ROUNDS OF NON- PROSECUTION. 2. RELYING UPON THE APPLICATION FILED THE LD. AR SU BMITTED THAT ON THE DATE OF HEARING I.E. 26.09.2017, THE ASSESSEE C OULD NOT BE REPRESENTED AS HE HAD TO APPEAR BEFORE THE HON'BLE PUNJAB & HARYANA HIGH COURT AND MRS. KRATI SOMANI, ADVOCATE WAS REQUESTED TO SEEK AN ADJOURNMENT, HOWEVER, SHE COULD NOT REAC H ON TIME. RELYING UPON AFFIDAVITS FILED BY THE LD. AR AND MRS . KRATI SOMANI, A PRAYER WAS MADE THAT THE ORDER MAY BE RECALLED. EV IDENCE OF THE COUNSELS PRESENCE BEFORE THE HON'BLE HIGH COURT WA S RELIED UPON. 3. THE LD. SR.DR DID NOT OPPOSE THE REQUEST CONSIDE RING THE FACTUM THAT THE IMPUGNED ORDER IS AN EX-PARTE ORDER DISMISSING THE ASSESSEE'S APPEAL IN LIMINE. 4. HAVING HEARD THE SUBMISSIONS AND PERUSED THE MAT ERIAL AVAILABLE ON RECORD, IN THE LIGHT OF THE APPLICATIO N ON RECORD, M.A. 16/CHD/2018 IN ITA722/CHD/2017 PAGE 2 OF 2 SUBMISSIONS, AFFIDAVITS AND EVIDENCES SUPPORTING TH E SAME, THE EX- PARTE IMPUGNED ORDER IS RECALLED SUPPORT IS DRAWN F ROM THE DECISION OF THE HONBLE DELHI HIGH COURT IN THE CASE OF CIT VS. ANSAL HOUSING CONSTRUCTION LTD. 274 ITR 131 (DEL). THE APPEAL IS DIRECTED TO BE FIXED FOR HEARING ON 20.03.2019 NOTING THE FACT THA T THE DEPARTMENT HAS NO OBJECTION TO RECALL OF THE ORDER. SENDING O F NOTICES HAS BEEN DISPENSED WITH AS THE NEXT DATE OF HEARING HAS BEEN COMMUNICATED IN THE OPEN COURT TAKING THE CONVENIENCE OF THE PAR TIES INTO CONSIDERATION. SAID ORDER WAS PRONOUNCED IN THE OPE N COURT AT THE TIME OF HEARING ITSELF. 5. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 27.02.2019. SD/- ( !' ) (DIVA SINGH) # / JUDICIAL MEMBER ' ( / RAVI KUMAR, PS (HYDERABAD) (+ ! ,- .- / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT - 2. / THE RESPONDENT - 3. $ / / CIT 4. $ / ( )/ THE CIT(A) 5. -01 2 , & 2 , 34516 / DR, ITAT, CHANDIGARH 6. 15 7% / GUARD FILE (+ $ / BY ORDER, 8 # / ASSISTANT REGISTRAR