M/s Award Agro Traders Pvt. Ltd., Ludhiana V. ITO, W-6(1), Ludhiana

MA 181/CHANDI/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6412 (ITAT-CHANDIGARH)
• Duration Of Justice: 8 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 11-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice; Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH A , CHANDIGARH , !' #! $ % , &' BEFORE: SHRI SANJAY GARG, JUDICIAL MEMBER AND SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER MA NO.180/CHD/2018 IN ./ ITA NO.1643/CHD/2017 / ASSESSMENT YEAR : 2014-15 M/S ACCESS AGRO SEEDS PVT. LTD., 39, DEFENCE COLONY, BRS NAGAR, LUDHIANA. THE ITO, WARD 6(1), LUDHIANA. ./PAN NO: AAFCA9663B /APPELLANT /RESPONDENT MA NO.181/CHD/2018 IN ./ ITA NO.1644/CHD/2017 / ASSESSMENT YEAR : 2014-15 M/S AWARD AGRO TRADERS PVT. LTD.,39, DEFENCE COLONY, BRS NAGAR, LUDHIANA. THE ITO, WARD 6(1), LUDHIANA. ./PAN NO: AAHCA5553A /APPELLANT /RESPONDENT & MA NO.182/CHD/2018 IN ./ ITA NO.1645/CHD/2017 / ASSESSMENT YEAR : 2014-15 M/S AUSTER AGRO TRADERS PVT. LTD.,39, DEFENCE COLONY, BRS NAGAR, LUDHIANA. THE ITO, WARD 6(1), LUDHIANA. ./PAN NO: AAHCA5552B /APPELLANT /RESPONDENT /ASSESSEE BY : SHRI PARIKSHIT AGGARWAL ! / REVENUE BY : SMT.CHANDERKANTA, SR.DR '# $ /DATE OF HEARING : 15.01.2019 %&'(# /DATE OF PRONOUNCEMENT: 15.01.2019 2 &( /ORDER PER SANJAY GARG, JUDICIAL MEMBER : THE ABOVE PRESENT MISCELLANEOUS APPLICATIONS HAVE BEEN MOVED BY THE APPELLANTS/ASSESSEES FOR RECALLIN G OF SEPARATE ORDERS DATED 17.4.2018 PASSED IN ITA NOS.1 643, 1644 & 1645/CHD/2017 RELATING TO ASSESSMENT YEAR 20 14- 15., WHICH WAS DISMISSED EX-PARTE FOR WANT OF PROSECUTION. 2. FOR NON APPEARANCE ON DATE OF HEARING IN ALL THE MISCELLANEOUS APPLICATIONS, THE APPLICANTS/ASSESSEE S SUBMITTED THAT THE NOTICE SENT FOR FIXATION OF DATE WAS NOT RECEIVED BY THE APPLICANTS/ASSESSEES SINCE THE HUSB AND OF THE DIRECTOR OF THE APPELLANT COMPANY, WHO WAS HAND LING THESE MATTERS WAS BEHIND THE BARS AT THAT TIME AND DUE TO SUCH A SITUATION, THE APPLICANTS/ASSESSEES COULD NO T APPEAR BEFORE THE HON'BLE BENCH. IN THIS REGARD, AN AFFIDAVIT OF THE DIRECTOR OF ASSESSEE COMPANY SMT.M ANDEEP KAUR W/O SHRI SURINDERPAL SINGH, STATING THE ABOVE FACTS ON OATH WAS 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 3 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. THE REGISTRY IS DIRE CTED TO FIX THE HEARING OF THE APPEAL ON 29.1.2018, WHICH W AS PRONOUNCED IN OPEN COURT. NO SEPARATE NOTICE BE ISS UED TO THE PARTIES. 5. IN THE RESULT, ALL THE THREE MISCELLANEOUS APPLICATIONS FILED BY THE APPLICANTS/ASSESSEES ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- ' #! $ % (ANNAPURNA GUPTA) (SANJAY GARG ) &' / ACCOUNTANT MEMBER / JUDICIAL MEMBER )' /DATED: 15 TH JANUARY, 2019 * ! * &) *+,+ / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. - $ / CIT 4. - $ ( )/ THE CIT(A) 5. +./ 0 , #0 , 123/4 / DR, ITAT, CHANDIGARH 6. /35' / GUARD FILE &) $ / BY ORDER, 6 ! / ASSISTANT REGISTRAR 4