M/S Paramount Impex, Ludhiana V. Assistant Commissioner of Income Tax, Ludhiana

MA 161/CHANDI/2018

• Counselvise Citation: [2018] 111 COUNSELVISE.COM (IT) 1489 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 06-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHISH GUPTA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH , , BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER M.A. NO. 161/CHD/2018 (IN ITA NO. 1097/CHD/2016) ASSESSMENT YEAR: 2013-14 M/S PARAMOUNT IMPEX, VS. THE ACIT, CIRCLE-1 D-202-203, PHASE VI, LUDHIANA FOCAL POINT LUDHIANA PAN NO. AAEEP3160G (APPELLANT) (RESPONDENT) APPELLANT BY : SH. GAURAV SHARMA, CA RESPONDENT BY : SHRI ASHISH GUPTA, CIT DR DATE OF HEARING : 12.11.2018 DATE OF PRONOUNCEMENT : 12.11.2018 ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT MISC. APPLICATION DATED 10.7.2018 HAS B EEN MOVED BY THE APPLICANT PLEADING THEREIN FOR RECALLING THE OR DER DATED 20.06.2018 OF THE TRIBUNAL PASSED IN ABOVE CAPTIONED APPEAL WHICH WAS DISMISSED EX- PARTE FOR WANT OF PROSECUTION. 2. THE LEARNED AR FOR THE ASSESSEE SUBMITTED THAT H E COULD NOT APPEAR BEFORE THE ITAT ON THE DATE FIXED OF HEARING I.E. 2 9.5.2018, AS ON 28.5.2018, HE GOT INJURY ON HIS HANDS AND LEGS IN A N ACCIDENT, HE, THEREFORE, COULD NOT REPRESENT THE CASE BEFORE THE BENCH ON 29 .5.2018. IN SUPPORT THEREOF, THE LD. COUNSEL BESIDES THE DETAILED SUBM ISSIONS MADE IN THE 2 M.A. NO.161/CHD/2018 IN ITA 1097-C-2016 M/S PARAMOUNT IMPEX, LUDHIANA APPLICATION, HAS ALSO SUBMITTED AN AFFIDAVIT AFFIRM ING THESE AVERMENTS. HE FURTHER SUBMITTED THAT THERE WAS NO INTENTIONAL DEF AULT ON THE PART OF THE ASSESSEE FOR NON-APPEARANCE BEFORE THE BENCH ON THE APPOINTED DATE. HE, THEREFORE, PRAYED FOR RECALLING OF THE ORDER OF THE TRIBUNAL DATED 20.06.2018. 3. WE FIND FORCE AND FEEL CONVINCED WITH THE SUBMIS SIONS MADE BY THE ASSESSEE IN THE APPLICATION AND, THEREFORE, WE RECA LL THE ORDER OF THE TRIBUNAL DATED 20.06.2018 IN THE ABOVE CAPTIONED AP PEAL AND RESTORE THE APPEAL TO ITS ORIGINAL POSITION TO BE HEARD A FRESH IN REGULAR COURSE. IT IS PERTINENT TO MENTION HERE THAT ALONGWITH ASSESSEE A PPEAL, THE CORRESPONDING APPEAL OF THE REVENUE WAS ALSO DISMISSED BUT AFTER HEARING THE LD. DR ON THE GROUNDS TAKEN BY THE REVENUE. THEREFORE, THE OR DER DATED 20.6.2018 IS RECALLED IN RESPECT OF ASSESSEES APPEALS ONLY, WIT HOUT ANY BEARING ON THE DECISION ARRIVED AT IN REVENUES APPEAL. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 12/11/2018 SD/- SD/- ( / ANNAPURNA GUPTA) / ACCOUNTANT MEMBER ( '# / SANJAY GARG) $ / JUDICIAL MEMBER DATED : 12.11. 2018 .. ' # $ %& '&( / COPY OF THE ORDER FORWARDED TO : 1. )* / THE APPELLANT 2. $+)* / THE RESPONDENT 3. , / CIT 4. , ( )/ THE CIT(A) 5. &- $ ./ , 0 ./ , 1234 / DR, ITAT, CHANDIGARH 6. 3 5 6 / GUARD FILE 3 M.A. NO.161/CHD/2018 IN ITA 1097-C-2016 M/S PARAMOUNT IMPEX, LUDHIANA ' / BY ORDER, 7 / ASSISTANT REGISTRAR