M/s Punjab State Cooperative Fed. of, Chandigarh V. DCIT, Chandigarh

MA 2/CHANDI/2018

AI Insights

The case involves the Punjab State Cooperative Federation of Housing Building Societies Ltd., the appellant, who filed a miscellaneous application against an ex-parte order dismissing their appeal for non-prosecution. The appeal was initially dismissed because the appellant's advocate failed to appear due to a scheduling oversight. The appellant argued that the dismissal was unjust as it was not at fault, and the advocate's failure to appear was under a bona fide belief. The Tribunal found that there was a reasonable cause for the non-appearance of the counsel and decided to recall the ex-parte order and restore the appeal for a fresh hearing on its merits.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300484 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 year(s) 9 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 17-08-2023
• Assessment Year: 2002-2003
• Appeal Filed On: 26-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Bonafide belief; Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM Miscellaneous Application No. 2/Chd/2018 (In ITA No. 429/Chd/2009) Assessment Year : 2002-03 The Punjab State Cooperative Federation of Housing Building Societies Ltd. SCO 150-152, Sector-34, Chandigarh Vs. The DCIT Circle 4(1), Chandigarh PAN NO:AAAAT0759L Appellant Respondent Assessee by : Shri Atul Goyal, CA Revenue by : Shri Dharamvir, JCIT, Sr. D.R Date of Hearing : 18/08/2023 Date of Pronouncement : 24/08/2023 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. 30/08/2017 in ITA No. 429/Chd/2009 for Assessment Year 2002-03. 2. In the said Miscellaneous Application, it has been stated as under; Subject:- Application for restoration of appeal. Respectfully Showeth 1. That the perusal of the record would reveal that the above noted appeal was earlier fixed for hearing on 25.04.2017 along with ITA No. 430/Chd/2009 and ITA No. 749/Chd/2009 as some of the grounds of appeal were common in all these appeal. Since the Bench did not function on the last date of hearing 25.04.2017 as such fresh notices were issued in all these appeals and above noted appeal was fixed for 03.07.2017 and other two appeals were fixed for 18.07.2017. 2. That Shri M.R. Sharma Advocate was informed by this office about the adjourned date. However he could not attend the hearing on the said date. 3. That the order dated 03.07.2017 pronounced on 30.08.2017 has been received by the appellant on 10.10.2017 and has been sent to the Advocate on 15.10.2017. 5. That the appellant under bonafide belief sent the notice to the advocate for attending the case who could not attend the case under bonafide belief and the 2 appeal has been dismissed in default for non-prosecution. Thus there was no fault on the part of the appellant and the same is attributable to the advocate only. Thus the appellant should not suffer for the fault on the part of the advocate. The appellant has on merits some of the issue covered in its favour and thus likely to succeed on such issues. It is also submitted that other appeals having common grounds of appeal are fixed for hearing on 16.11.2017. It is therefore, humbly prayed that the order passed in this appeal ex-parte may kindly be recalled and the appeal may kindly be restored for hearing fresh in the facts and circumstances as explained above. 3. Both the parties were heard and the material available on record examined. 4. We find that there was reasonable cause for non-appearance on part of the ld Counsel on behalf of the assessee on the scheduled date of hearing resulting in passing of ex-parte order by the Coordinate Bench on account of non-prosecution without going into merits of the case. The order so passed by the Coordinate Bench is accordingly recalled and the matter is restored at the original number to hear both the parties on merits of the case. The next date of hearing is fixed for 11/10/2023 as informed to both the parties in the Open Court. Separate notice is dispensed with. 5. In the result, the misc. application is allowed in light of aforesaid directions. Order pronounced in the open Court on 24/08/2023 Sd/- Sd/- (AAKASH DEEP JAIN) ( VIKRAM SINGH YADAV) VICE PRESIDENT ACCOUNTANTMEMBER AG Date: 24/08/2023 Copy of the order forwarded to : 1. The Appellant 2. The Respondent 3. CIT 4. The CIT(A) 5. DR, ITAT, CHANDIGARH 6. Guard File By order, Assistant Registrar