M/s GCS Computer Technology Private Limited, Chandigarh V. JCIT, Patiala

MA 22/CHANDI/2017

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 5606 (ITAT-CHANDIGARH)
• Duration Of Justice: 9 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2008-2009
• Appeal Filed On: 27-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH
• Keywords: Opportunity of being heard; Principle of natural justice; Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH A, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER M.A.NO.22/CHD/2017 IN ITA NO.621/CHD/2016 (ASSESSMENT YEAR : 2008-09) M/S GCS COMPUTER TECHNOLOGY VS. THE J.C.I.T., PRIVATE LTD., PATIALA RANGE, CHANDIGARH. PAN: AABCG3185G (APPELLANT) (RESPONDENT) APPLICANT BY : SHRI RAKESH CAJLA RESPONDENT BY : SHRI MANJIT SINGH, SR.DR DATE OF HEARING : 03.11.2017 DATE OF PRONOUNCEMENT : 21.12.2017 ORDER PER ANNAPURNA GUPTA, A.M . : THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY TH E APPLICANT FOR RECALLING OF THE ORDER OF THE TRIBUNA L DATED 7.12.2016 FOR ASSESSMENT YEAR 2008-09, WHICH WAS DISMISSED EX-PARTE FOR WANT OF PROSECUTION. 2. THE APPLICANT IN THE MISCELLANEOUS APPLICATION SUBMITTED THAT THE ASSESSEE HAD SHIFTED ITS BUSINES S PREMISES TO SCO-19, SECTOR 26, MADHYA MARG, CHANDIG ARH AND PRIOR TO THIS, THE HEAD OFFICE OF THE ASSESSEE COMPANY WAS GURUDWARA DUKHNIWARAN SAHIB MARKET, PATIALA. TH E FIXATION OF THE APPEAL WAS NOT IN THE KNOWLEDGE OF THE ASSESSEE AND DUE TO THIS REASON, THE ASSESSEE COULD NOT ATTEND THE COURT ON THE APPOINTED DATE OF HEARING I .E. 7.12.2016. AN AFFIDAVIT OF SHRI GURMEET SINGH ARORA , 2 MANAGING DIRECTOR OF THE ASSESSEE COMPANY AVERTING THE SAID FACTS WAS PLACED BEFORE US. 3. THE LD. DR DID NOT CONTROVERT THE SAME. 4. WE HAVE GONE THROUGH THE ENTIRE FACTS OF THE CASE. WE ARE CONVINCED THAT THE ASSESSEE WAS PREVE NTED BY SUFFICIENT REASON FOR NOT APPEARING BEFORE THE T RIBUNAL ON THE APPOINTED DATE OF HEARING TO PROSECUTE THE A PPEAL. WE ARE THEREFORE OF THE OPINION THAT TO MEET THE EN DS 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. THE REGISTRY IS DIRE CTED TO FIX THE HEARING OF THE APPEAL IN DUE COURSE AND ISS UE FORMAL NOTICE OF THE SAME TO BOTH THE PARTIES. 5. IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATIONS FILED BY THE APPLICANT ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (SANJAY GARG) (ANNAPURNA GUPTA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 21 ST DECEMBER, 2017 *RATI* COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. THE CIT 5. THE DR 3 ASSISTANT REGISTRAR, ITAT, CHANDIGARH