M/s State Bank of Patiala, Patiala V. ACIT, Patiala

MA 20/CHANDI/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6391 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-04-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 1999-2000
• Appeal Filed On: 08-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH DIVISION BENCHES,CHANDIGARH BEFORE MS. DIVA SINGH, JUDICIAL MEMBER AND DR. B.R.R.KUMAR, ACCUNTANT MEMBER MA NOS. 20 & 21/CHD/2018 IN ITA NOS. 384 & 385/CHD/2008 A.Y.: 1999-2000 & 20 00-2001 M/S STATE BANK OF INDIA, VS. THE ACIT, (SUCCESSOR TO STATE BANK OF PATIALA CIRCLE, PATI ALA. PATIALA. PAN NO. AACCS0143D (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI C.NARESH RESPONDENT BY : SHRI MANJIT SINGH, SR.DR DATE OF HEARING : 06.04.2018 DATE OF PRONOUNCEMENT : 20.04.2018 ORDER PER DIVA SINGH BY THE PRESENT MISCELLANEOUS APPLICATIONS, THE ASSESSEE PR AYS FOR RECALL OF EX-PARTE ORDER DATED 02.08.2017 IN ITA NOS. 384 & 385/CHD/2008. THE PRAYER FOR RECALL WAS MADE ON FACTS WH ERE THE LD. AR SUBMITTED THAT NO NOTICE HAD BEEN RECEIVED BY THE ASSESSEE FOR T HE SPECIFIC DATE OF HEARING I.E. 05.07.2017. RELIANCE WAS PLACED ON THE A PPLICATION AND THE AFFIDAVIT FILED. 2. THE LD. SR.DR CONSIDERING THE FACTS AND THE PRAYER STA TED THAT HE HAD NO OBJECTION IF THE EX-PARTE ORDER DATED 02.08.2017 IS RECALLED AND THE APPEAL IS LISTED FOR HEARING ON MERIT. 3. WE HAVE HEARD THE SUBMISSIONS AND PERUSED THE MATE RIAL AVAILABLE ON RECORD. IN THE LIGHT OF THE SUBMISSIONS OF THE PARTIES BEFORE THE BENCH CONSIDERING THE PECULIAR FACTS AND CIRCUMSTANCES OF THE CA SE, AS SET OUT HEREINABOVE, WE ARE OF THE VIEW THAT IN THE FACTS OF THE P RESENT CASE, THE ASSESSEE REMAINED UNREPRESENTED FOR NO FAULT OF ITS OWN. ACCEPTING THE EXPLANATION OFFERED BY THE ASSESSEE FOR REMAINING UNREPRES ENTED ON THE DATE OF HEARING AS BONAFIDE AND TRUE, THE IMPUGNED ORDER IS RECALLED EXERCISING THE POWERS VESTED BY PROVISO TO RULE 24 OF TH E ITAT RULES 1963, MA/20 & 21/CHD/2018 IN ITAS 384&385/CHD/2008 PAGE 2 OF 2 THE IMPUGNED EX-PARTE ORDER IS RECALLED. SUPPORT IS DRA WN FROM THE DECISION OF THE HON'BLE DELHI HIGH COURT IN THE CASE OF CIT VS ANSAL HOUSING CONSTRUCTION LTD. 274 ITR 131 (DEL). 3.1. ACCORDINGLY, THE APPEALS ARE RESTORED BACK TO ORIGIN AL POSITION AND THE REGISTRY IS DIRECTED TO FIX THE APPEALS ON 05.06.2018 FOR WHICH D ATE NO NOTICE OF HEARING IS TO BE ISSUED TO THE PARTIES AS TH E DATE WAS ANNOUNCED ON THE DATE OF HEARING ITSELF. 4. IN THE RESULT, MISCELLANEOUS APPLICATIONS OF THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 20.04. 2018. SD/- SD/- (DR.B.R.R.KUMAR) (DIVA SINGH) ACCOUNTNT MEMBER JUDICIAL MEMBER POONAM COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR ASSTT. REGISTRAR ITAT,CHANDIGARH.