M/s Gymkhana Club, Panchkula V. ITO, Ward-3, Panchkula

MA 20/CHANDI/2022

• Counselvise Citation: [2023] 102 COUNSELVISE.COM (IT) 0972 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 05-10-2023
• Assessment Year: 2009-2010
• Appeal Filed On: 22-09-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

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. 20/Chd/2022 In आयकर अपील सं./ ITA NO. 1305/Chd/2018 िनधाᭅरण वषᭅ / Assessment Year : 2009-10 M/s Gymkhana Club Sector-6, Panchkula Haryana बनाम The ITO W-3, Panchkula Haryana ̾थायी लेखा सं./PAN NO: AAAAG0115B अपीलाथᱮ/Appellant ᮧ᭜यथᱮ/Respondent िनधाᭅᳯरती कᳱ ओर से/Assessee by : Shri S.K. Mukhi, Advocate राज᭭व कᳱ ओर से/ Revenue by : Smt. Amanpreet Kaur, Sr. DR सुनवाई कᳱ तारीख/Date of Hearing : 06/10/2023 उदघोषणा कᳱ तारीख/Date of Pronouncement : 06/10/2023 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. 04/07/2022 in ITA No. 1305/Chd/2018 for Assessment Year 2009-10. 2. In the Miscellaneous Application, it has been submitted as under: SUBJECT: MISCELLANEOUS APPLICATION IN ITA NO. 1305/CHD/2018 FOR THE A.Y. 2009-10, IN APPEAL DECIDED EX-PARTE VIDE ORDER DATED 04.07.2022. 1. That the above said appeal was filed against the order of Id. CIT (A), Panchkula dated 16.02.2016 pertaining to A.Y.2009-10. 2. That the above said appeal was fixed from time to time and was finally fixed for 16 th of JUNE, 2022 when it was disposed of Ex-parte due to non- appearance by the Counsel of the appellant/applicant club. 3. That the reason for non-appearance by the Counsel of the appellant/ applicant club was due to mis-understanding of the Counsel wherein he had noted the date of hearing for 16 th of August, 2022 instead of 16 th of June, 2022 due to which he could not attend the hearing before this Hon'ble Bench on the said date i.e. 16 th June, 2022 and the appeal was disposed-off Ex-parte vide order dated 04.07.2022, Copy of which is hereby annexed as ANNEXURE-A for the ready reference of this Hon'ble Bench. 2 4. This is further to apprise this Hon'ble Bench that the appellant club at through his counsel MR. Sunil Kumar Mukhi Advocate had been representing the said appeal as and when so fixed on earlier dates of hearings and have complied with the directions of this Hon'ble Bench from time to time and have always co-operated. 5. That it is further pertinent to mention here that the present appeal was filed by the appellant club seeking relief against the erroneous findings in the orders of Id. CIT (A), Panchkula dated 16.02.2016 pertaining to A.Y.2009-10 and had no intentions not to represent the appeal as by doing so it would not have got any relief or benefited in any way. 6. Hence, non-appearance on the last date of hearing i.e., 16 th of June, 2022 by the counsel of the appellant/applicant club was not intentional but was due to a reasonable cause as explained hereinabove which needs to be waived off and the impugned appeal as mentioned hereinabove needs to be RECALLLED in the interest of justice for which the present applicant/appellant club humbly prayeth vide this present miscellaneous application. 3. The Ld AR is heard who has referred to the misc. application and has prayed for recall of the order in the interest of justice. 4. Ld. DR is heard who has relied on the order passed by the Coordinate Bench. It was submitted that the appeal of the assessee was dismissed not just for non- prosecution but on account of the fact that delay in filing the appeal by 902 days was not explained by the assessee. It was further submitted that the matter has been decided even on merits of the case by the Coordinate Bench, therefore, the present misc. application deserves to be dismissed. 5. 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. During the course of hearing, the ld AR has submitted that due to certain mis-understanding, the date of hearing was wrongly noted and it was submitted that the assessee is serious in pursuing the subject appeal. Further, considering the fact that the Coordinate Bench while disposing off the assessee’s appeal had given a liberty to seek a recall where the assessee was serious in prosecuting the present appeal, the order passed by the Coordinate Bench is hereby recalled and hearing in the matter is fixed for 14/12/2023 to hear arguments on the 3 delay in filing the present appeal as well as on merits of the case. Since pronouncement in the open Court, separate notice is dispensed with. 6. In the result, Misc. Application filed by the Assessee is allowed. Order pronounced in the open Court on 06/10/2023 Sd/- Sd/- आकाश दीप जैन िवᮓम ᳲसह यादव (AAKASH DEEP JAIN) ( VIKRAM SINGH YADAV) उपा᭟यᭃ / VICE PRESIDENT लेखा सद᭭य/ ACCOUNTANT MEMBER AG Date: 06/10/2023 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