M/s Micro Turners, Chandigarh V. ACIT, Chandigarh

MA 192/CHANDI/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 6460 (ITAT-CHANDIGARH)
• Duration Of Justice: 11 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 07-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K S BAINS
• Keywords: Opportunity of being heard

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH B CHANDIGARH !, ' # $ , $ % & ' ( ) , *+ # BEFORE: SMT. DIVA SINGH, JM & SMT.ANNAPURNA GUPTA, AM M.A. NO. 192/CHD/2018 IN ITA NO. 1380/CHD/2016 / ASSESSMENT YEAR : 2012-13 M/S MICRO TURNERS, SCO 80-81, SECTOR 17-C, CHANDIGARH. VS THE ACIT, CIRCLE 2(1), CHANDIGARH. ./ PAN NO. :AABFM5301M / APPELLANT / RESPONDENT ASSESSEE BY : SHRI T.N.SINGLA, CA ! REVENUE BY : SHRI K.S.BAINS, SR.DR ' #$ DATE OF HEARING : 12.04.2019 %&'($ D ATE OF PRONOUNCEMENT : 30.04.2019 *,/ ORDER PER DIVA SINGH BY THE PRESENT MISCELLANEOUS APPLICATION THE ASSESSEE PRA YS FOR RECALL OF THE EX-PARTE ORDER DATED 13.10.2017 IN ITA 1380/CHD/ 2016 WHEREIN THE ASSESSEE'S APPEAL WAS DISMISSED RELYING UPON THE DECISION OF THE ITAT DATED 08.10.2005 IN THE CASE OF M/S HYCRON ELECTRONICS IN ITA NO . 798/CHD/2012. 2. THE LD. AR MR. SINGLA INVITING ATTENTION TO THE IMPUGNED ORDER SUBMITTED THAT ON THE SPECIFIC DATE, AN ADJOURNMENT APPLI CATION HAD BEEN MOVED ON BEHALF OF THE ASSESSEE. HOWEVER, RELYING UPON THE ORDER OF THE ITAT, THE ADJOURNMENT APPLICATION WAS DISMISSED. IT WAS H IS SUBMISSION THAT APART FROM THE FACT THAT IT IS AN EX-PARTE ORDER W HEREIN THE ASSESSEE COULD NOT EXERCISE HIS RIGHT TO BE HEARD, EVEN OTHERWISE THE MISCELLANEOUS APPLICATION IS ALLOWABLE. REFERRING TO THE FACTS, IT WAS SUBMITT ED THAT THE ASSESSEES APPEAL STOOD DISMISSED FOLLOWING THE ORDER OF TH E ITAT IN THE CASE OF HYCRON ELECTRONICS V ITO IN ITA 798/CHD/2012 DATED 27.05.2015. SUBSEQUENTLY THE VIEW TAKEN BY THE ITAT WAS UPSET BY THE JURISDICTIONAL HIGH COURT IN THE CASE OF M/S STOVE CRAFT INDIA VERSUS CIT-V AND OTHERS IN ITA 20 TO 24/2015. ON THE BASIS OF THE POSITION OF LAW AS LAID DOWN IN THE SAID CASE, THE MISCELLANEOUS APPLICATION HAD BEEN FILED. IT WA S HIS SUBMISSION THAT NO DOUBT THE SAID VIEW TAKEN BY THE HIGH COURT WAS UPSET M.A. 192/CHD/2018 IN I TA NO. 1380/CHD/2016 A.Y. 2012-13 PAGE 2 OF 2 BY THE APEX COURT IN THE CASE OF CIT VS M/S CLASSIC BINDING INDUSTRIES & ORS. IN CIVIL APPEAL NO. 7208 AND OTHERS OF 2018 DA TED 20.08.2018. HOWEVER, EVEN THIS DECISION WAS OVER-RULED BY THE A PEX COURT ITSELF IN THE CASE OF CIT VS M/S AARHAM SOFTRONICS VIDE DECISION D ATED 20.02.2019 ACCORDINGLY, IT WAS HIS PRAYER THAT SINCE THE ISSUE IS COV ERED IN FAVOUR OF THE ASSESSEE, IN VIEW THEREOF, THE EX-PARTE ORDER MAY BE R ECALLED GRANTING THE ASSESSEE AN OPPORTUNITY OF BEING HEARD. 3. CONSIDERING RECORD AND THE JUDICIAL POSITION ON THE ALLOW ABILITY OF DEDUCTION U/S 80IC, THE LD. SR.DR DID NOT OPPOSE THE PRAY ER FOR RECALL OF THE ORDER. 4. WE HAVE HEARD THE SUBMISSIONS AND PERUSED THE MATER IAL AVAILABLE ON RECORD. ON A PERUSAL OF THE SAME, WE NOTE THAT THE APPE AL WAS HEARD EX- PARTE REJECTING THE ASSESSEE'S ADJOURNMENT REQUEST R ELYING ON THE PREVALENT JUDICIAL VIEW WHICH WARRANTED THE DISMISSAL OF ASSESSEE'S AP PEAL ON MERIT. IN THE LIGHT OF THE SUBMISSIONS OF THE PARTIES AND THE JUD ICIAL POSITION AS AVAILABLE IN THE CASE OF CIT VS M/S AARHAM SOFTRONICS (SUPR A) THERE IS NO DEBATE THAT THERE IS A MISTAKE IN THE EX-PARTE ORDER D ATED 13.10.2017. ACCORDINGLY, ALLOWING THE PRAYER OF THE ASSESSEE EXERCIS ING THE POWERS VESTED BY PROVISO TO RULE 24 OF THE ITAT RULES 1963 AND NOTING THAT IT HAS NO DEPARTMENTAL OBJECTION, THE IMPUGNED ORDER IS RECALLED AND IN TERMS OF THE PRAYER OF THE PARTIES, THE APPEAL WAS DIRECTED TO BE LISTE D FOR HEARING ON THE SPECIFIC DATE ITSELF AS BOTH THE PARTIES WERE CLEAR THAT TH E ARGUMENTS FOR RECALL OF THE ORDER AND ALLOWABILITY OF ASSESSEE'S APPEAL ARE PURELY LEGAL AND IDENTICAL. 5. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY THE ASSESS EE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 30.04. 2019. SD/- SD/- ( % & ' ( ) ) ( ! ) (ANNAPURNA GUPTA) (DIVA SINGH) *+ #/ ACCOUNTANT MEMBER ' #/ JUDICIAL MEMBER & % &* +, -, / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. ' . / CIT 4. ' . ( )/ THE CIT(A) 5. ,/0 1 , $ 1 , 23405 / DR, ITAT,CHANDIGARH 6. 04 6# / GUARD FILE &* ' / BY ORDER, 7 ! / ASSISTANT REGISTRAR