M/s Cosmos Pharmacls, Ludhiana V. Addl. CIT, R-VII, Ludhiana

MA 194/CHANDI/2018

AI Insights

The case involves M/s Cosmas Pharmacls, which filed a Miscellaneous Application against an ex-parte order in their appeal for the Assessment Year 2010-11. The ex-parte order was issued due to the Assessee's non-appearance, attributed to a change in legal counsel and a failure to communicate the hearing date. The Tribunal considered the circumstances presented, including an affidavit from the company's director, and decided to recall the ex-parte order, allowing the case to be heard on its merits.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 135470 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 year(s) 11 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-09-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 07-09-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 25-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: GAURVAV SHARMA

Judgement Text

आयकर अपीलीय अिधकरण,च᭛डीगढ़ ᭠यायपीठ “ए” , च᭛डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH ᮰ी आकाश दीप जैन, उपा᭟यᭃ एवं ᮰ी िवᮓम ᳲसह यादव, लेखा सद᭭य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM Miscellaneous Application No. 194/Chd/2018 In आयकर अपील सं./ ITA NO. 279/Chd/2018 िनधाᭅरण वषᭅ / Assessment Year : 2010-11 M/s Cosmas Pharmacls 56-C, Udham Singh Nagar, Civil Lines, Ludhiana बनाम The Addl. CIT Range-VII Ludhiana ̾थायी लेखा सं./PAN NO: AACFC5095R अपीलाथᱮ/Appellant ᮧ᭜यथᱮ/Respondent िनधाᭅᳯरती कᳱ ओर से/Assessee by : Shri Gaurvav Sharma, CA राज᭭व कᳱ ओर से/ Revenue by : Smt. Amanpreet Kaur, Sr. DR सुनवाई कᳱ तारीख/Date of Hearing : 08/09/2023 उदघोषणा कᳱ तारीख/Date of Pronouncement : 12/09/2023 आदेश/Order PER VIKRAM SINGH YADAV, A.M. : The present miscellaneous application has been filed by the Assessee against the order passed by the Coordinate Bench dt. 23/07/2018 in ITA No. 279/Chd/2018 for Assessment Year 2010-11. 2. In the Miscellaneous Application, it has been submitted as under: 1. That the Appellant Company filed an Appeal before the Hon'ble Bench bearing ITA No. 279/Chd/2018, for the Assessment Year 2010-2011, in the above said case. 2. That the above said Appeal was filed by the Appellant Company before the Hon'ble Bench through its Counsel named Mr. Ranjit Vij (Old Counsel), on 05.03.2018. 3. That the Case was fixed for hearing on 23.07.2018 and this was the first date of hearing. 4. That the Appellant Company received a Notice of hearing from the Hon'ble Bench in the month of June, 2018, fixing the date of hearing on 23.07.2018 and that the above said Notice was sent to the Old Counsel to note the Appointed Date of Hearing in his Diary and no Copy of the above said Notice was kept by the Appellant Company. 5. That the Appellant Company shifted its Counsel from the Old one to Mr. Gaurav Sharma (Chartered Accountant) for the above said case and the 2 related Income Tax Cases of Group Concerns in the mid of July due to some dispute with the Old Counsel. 6. That the Appellant Company asked the Old Counsel to provide all the Files and Documents related to its case and the Cases of Group Concerns to be handed to the New Counsel and that the Old Counsel provided all the Documents and Files to the Appellant Company in the month of August, 2018. 7. That the Appellant Company was unaware of the Appointed Date of Hearing due to the fact that the Notice of hearing was sent to Mr. Ranjit Vij (Old Counsel) without keeping a Copy as it was unknown at that time that any dispute would be going the arise and due to this, the Appellant Company failed to intimate the date of hearing to the New Counsel. 8. That the Affidavit of Mr. Puneet Jain, Director of the Appellant Company, containing the above stated facts, is being enclosed herewith for your kind Honour's ready reference. 9. That the Hon'ble Bench passed an ex-parte Order dated 23.07.2018 in ITA No. 279/CHD/2018. 10. That the Order of the Hon'ble Bench was received only few days back and the Appellant Company is moving a Miscellaneous Petition for recalling the Order bearing ITA No. 279/CHD/2018, since the above default happened only on account of bonafide reason due to which no Adjournment Application could be sent and also due to the fact that it was the first date of hearing. 11. That the Appellant Company is very much interested in early disposal of Appeal and it is not that the Appellant Company is not interested in prosecuting the matter. 12. That the Appellant Company has good and arguable case before the Hon'ble bench and it was only on account of the above said reason, that this lapse has occurred, which is highly regretted and there was no deliberate attempt as not to appear before the Hon'ble Bench on the appointed date and accordingly, it is requested that the Order as passed in dismissing the Appeal of the Appellant Company in ITA No. 279/CHD/2018 for non-prosecution, may, please be recalled and the Appellant Company assures the fullest co-operation to the Hon'ble Bench in this regard 3. The ld AR is heard who has referred to the misc. application and has prayed for recall of the order to be heard on merits. Ld. DR is heard who has relied on the order passed by the Coordinate Bench. 4. After hearing both the parties and considering the material available on the record, we find that the matter has been decided ex-parte qua the assessee on account of non-prosecution. Further no findings has been recorded on merits of the 3 case. Therefore taking into consideration the plea raised by the assessee and considering the Affidavit filed by the Director of the assessee company, the order passed by the Coordinate Bench is hereby recalled and hearing in the matter is fixed for 08/11/2023. Since pronouncement in the open Court, separate notice is dispensed with. 5. In the result, Misc. Application filed by the Assessee is allowed. Order pronounced in the open Court on 12/09/2023 Sd/- Sd/- आकाश दीप जैन िवᮓम ᳲसह यादव (AAKASH DEEP JAIN) ( VIKRAM SINGH YADAV) उपा᭟यᭃ / VICE PRESIDENT लेखा सद᭭य/ ACCOUNTANT MEMBER AG Date: 12/09/2023 आदेश कᳱ ᮧितिलिप अᮕेिषत/ Copy of the order forwarded to : 1. अपीलाथᱮ/ The Appellant / 2. ᮧ᭜यथᱮ/ The Respondent 3. आयकर आयुᲦ/ CIT 4. आयकर आयुᲦ (अपील)/ The CIT(A) 5. िवभागीय ᮧितिनिध, आयकर अपीलीय आिधकरण, च᭛डीगढ़/ DR, ITAT, CHANDIGARH 6. गाडᭅ फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar