M/s Galley Financiers & Property Consultants Pvt. Ltd., Patiala V. ITO, Patiala

MA 213/CHANDI/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7806 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 1 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 22-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: RISHAB KAPOOR
• Keywords: Opportunity of being heard; Principle of natural justice; Reasonable cause; Set aside

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH A , CHANDIGARH !'# , $ !% ' . ... , !% BEFORE: MS. DIVA SINGH, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER / MA NO.213/2018 IN . / ITA NO.51/CHD/2016 / ASSESSMENT YEAR : 2010-11 ) M/S GALLERY FINANCIERS & PROPERTY CONSULTANTS PVT. LTD., 4154/1, INSIDE SIRHINDI GATE, PATIALA THE INCOME TAX OFFICER, WARD-1, PATIALA ./ PAN: AABCG3381J /APPELLANT /RESPONDENT /ASSESSEE BY : SHRI RISHAB KAPOOR ! / REVENUE BY : SHRI MANJIT SINGH ' # $% /DATE OF HEARING : 23.04.2019 &'() $% /DATE OF PRONOUNCEMENT: 24.04.2019 /ORDER PER DR.B.R.R. KUMAR, ACCOUNTANT MEMBER : THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN FILE D BY THE APPLICANT FOR RECALLING OF THE ORDER OF THE TRIBUNAL DATED 1.3.2018 IN ITA NO.51/CHD/2016, RELATING TO ASSESSMENT YEAR 2010-11, WHICH WAS DISMISSED EX-PAR TE FOR WANT OF PROSECUTION. 2. DURING THE COURSE OF HEARING BEFORE US, THE LD. AR SUBMITTED THAT HE HAS WRONGLY NOTED THE DATE IN HIS DAIRY. HE SUBMITTED AFFIDAVIT AND COPY OF THE DAIRY NOTING TO PROVE HIS BONAFIDE. 2 3. THE LD. DR DID NOT CONTROVERT THE SAME. 4. WE HAVE GONE THROUGH THE ENTIRE FACTS OF THE CAS E. WE ARE CONVINCED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT REASON FOR NOT APPEARING BEFORE THE TRIB UNAL ON THE APPOINTED DATE OF HEARING TO PROSECUTE THE APPE AL. WE ARE THEREFORE OF THE OPINION THAT TO MEET THE ENDS OF NATURAL JUSTICE, THE ASSESSEE SHOULD BE GIVEN A REA SONABLE OPPORTUNITY OF BEING HEARD. EXERCISING THE POWER OF THE TRIBUNAL PROVIDED IN THE PROVISO TO RULES 24 AND 25 OF THE ITAT RULES 1963, TO SET ASIDE AN EX-PARTE ORDER AND RESTORE THE APPEAL IN CASE WHERE AN ASSESSEE DEMONS TRATES REASONABLE CAUSE FOR NON-APPEARANCE, AND CONSIDERIN G THE ENTIRETY OF FACTS IN THE PRESENT CASE, WE ARE OF TH E VIEW THAT THIS IS A FIT CASE FOR RECALLING THE ORDER FOR FRESH HEARING, WHICH WE HEREBY DO. HENCE, KEEPING IN VIEW THE FACTS, THE CASE IS HERE BY RESTORED AND DIRECTED TO BE FIXED ON 2.7.2019. NO S EPARATE NOTICE WOULD BE ISSUED. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE APPLICANT IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- !'# . ... (DIVA SINGH) (DR.B.R.R.KUMAR) $ !% /JUDICIAL MEMBER )* !% /ACCOUNTANT MEMBER ,' /DATED: 24/4/2019 * * 3 ' *+,- , / 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. 046# / GUARD FILE ' * ' / BY ORDER, / ASSISTANT REGISTRAR