Rajeev Aggarwal, Baddi V. DCIT, Parwanoo

MA 23/CHANDI/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 7054 (ITAT-CHANDIGARH)
• Duration Of Justice: 7 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 21-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHANDER KANTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGRH BENCHES, SMC, CHANDIGARH BEFORE MS. DIVA SINGH, JUDICIAL MEMBER MA NO. 23/CHD/2018 IN ITA NO. 229/CHD/2017 ASSESSMENT YEAR: 2012-13 SHRI RAJEEV AGGARWAL, VS. THE DCIT, PLOT N O. 191-B, HPSIDC, CIRCLE, INDUSTRIAL AREA, BADDI. PARWANOO. PAN NO. AARPA0814H (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI ARUN KUMAR, C.A. RESPONDENT BY : SMT. CHANDERKANTA, SR.DR DATE OF HEARING : 20.07.2018 DATE OF PRONOUNCEMENT : 09.08. 2018 ORDER BY THE PRESENT MISCELLANEOUS APPLICATION U/S 254(2) OF THE I NCOME TAX ACT,1961, THE ASSESSEE PRAYS FOR RECALL OF EX-PARTE ORDER DATED 02.08.2017 IN ITA 229/CHD/2017 WHEREIN THE APPEAL OF THE ASSESSEE WAS DISMISSED IN LIMINE ON THE GROUNDS OF NON-PROSECUTION. 2. LD. AR RELYING ON THE APPLICATION FILED SUPPORTED BY WRIT TEN SUBMISSIONS STATED THAT THE COUNSEL COULD NOT APPEAR ON THE SPECIFIC DATE AS HE WAS SUFFERING FROM GIANT CELL GRANULOLA FOR WHICH H E IS BEING TREATED FROM PGI CHANDIGARH. THE COUNSEL STATED THAT H E HAD BEEN APPOINTED BY THE ASSESSEE TO REPRESENT AND HAVING SUFFE RED AN UNEXPECTED HEADACHE ON THE SCHEDULED DATE I.E. 24.07.2017 , HE WAS UNABLE TO INTIMATE THE ITAT AND THUS WAS UNABLE TO REPR ESENT THE ASSESSEE FOR REASONS BEYOND HIS CONTROL. MEDICAL CERTIFICATE FOR THE TREATMENT UNDERGONE WAS RELIED UPON. ACCORDINGLY, IT WAS HIS PRAYER THAT THE EX-PARTE ORDER MAY BE RECALLED AND THE APPEA L BE DIRECTED TO BE LISTED FOR A DISPOSAL ON MERITS. 3. THE SAID REQUEST ON FACTS WAS NOT OBJECTED TO BY THE SR.DR. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. ON A CONSIDERATION OF THE FACTS ON RECORD, WE FIND THAT THERE WERE SUFFICIENT CAUSES FOR THE ASSESSEE TO REMAIN UNREPRESENTE D ON THE DATE OF MA /23/CHD/2018 IN ITA 229/CHD/2017 PAGE 2 OF 2 HEARING. EXERCISING THE POWERS AS VESTED IN THE ITAT BY PROVISO TO RULE 24 OF THE ITAT RULES 1963, THE ORDER DATED 02.08.2017 IS RECALLED. SUPPORT IS DRAWN FROM THE DECISION OF THE HON'BLE DELHI HIG H COURT IN THE CASE OF CIT VS ANSAL HOUSING CONSTRUCTION LTD. 274 I TR 131 (DEL). THE APPEAL, ACCORDINGLY, IS RESTORED BACK TO ORIGINAL POSIT ION AND THE REGISTRY IS DIRECTED TO FIX THE SAME ON 28.08.2018 FOR WHICH DATE NO NOTICE OF HEARING IS TO BE ISSUED TO THE PARTIES AS THE SAID DATE WAS ANNOUNCED IN THE OPEN COURT ITSELF AFTER TAKING INTO CONS IDERATION THE CONVENIENCE OF THE PARTIES. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESS EE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 09.08. 2018. SD/- (DIVA SINGH) 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.