M/s Jagannath Alloys Limited, Ludhiana V. ACIT, Ludhiana

MA 19/CHANDI/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4236 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-04-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2011-2012
• Appeal Filed On: 09-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS. RANO JAIN, ACCOUNTANT MEMBER MA NO.19/CHD/2016 IN ITA NO. 1144/CHD/2014 ( ASSESSMENT YEAR 2011-12) M/S JAGANNATH ALLOYS LTD., VS THE ACIT, VILLAGE KANECH, CIRCLE V, OPP. GURDWARA ATTARSAR SAHIB, LUDHIANA. G.T. ROAD, SAHNEWAL, LUDHIANA. PAN: AABCJ2960Q APPELLANT BY : SHRI SUDHIR SEHGAL RESPONDENT BY : SHRI S.K.MITTAL DATE OF HEARING : 29.04.2016 DATE OF PRONOUNCEMENT : 29.04.2016 O R D E R PER BHAVNESH SAINI,JM THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR DEFAUL T VIDE ORDER DATED 15.06.2015. 2. THE ASSESSEE IN THE MISCELLANEOUS APPLICATION CONTENDED THAT DUE TO FINANCIAL CONSTRAINT AND OTHE R FACTORS, THE FACTORY OF THE ASSESSEE HAD CLOSED DOW N AND NOBODY IS AVAILABLE AT THE GIVEN ADDRESS. THE BANK ACCOUNT OF THE ASSESSEE COMPANY HAVE BEEN DECLARED NPA AND ASSESSEE WAS IN DISTURBED STATE OF MIND. THE POSSESSION IS BEING TAKEN OVER BY THE BANK. THE AS SESSEE 2 COULD NOT INTIMATE THE OTHER CORRECT ADDRESS FOR TH E PURPOSE OF SERVICE. 4. AFTER HEARING BOTH THE PARTIES AND CONSIDERING T HE EXPLANATION OF THE ASSESSEE, WE ARE SATISFIED THAT ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING ON THE DATE OF HEARING. FURTHER, APPEAL OF THE ASSESSEE H AS NOT BEEN DECIDED ON MERIT THEREFORE, ONE MORE CHANCE CO ULD BE GIVEN TO THE ASSESSEE TO ARGUE THE APPEAL ON MER IT. WE, ACCORDINGLY, RECALL OUR EARLIER ORDER DATED 15. 06.2015 AND RESTORE THE APPEAL OF THE ASSESSEE. THE ASSESS EE IS DIRECTED TO FILE AMENDED FORM NO. 36 INTIMATING THE CORRECT ADDRESS OF THE ASSESSEE FOR THE PURPOSE OF SERVICE. THE APPEAL SHALL BE TAKEN UP FOR HEARING ON MERITS ON 26.05.2016, FOR WHICH DATE, NO SEPARATE NOTICE WILL BE ISSUED. 5. THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (RANO JAIN) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 29 TH APRIL,2016. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT CHANDIGARH