M/s Creative Capital Services P. Ltd., New Delhi V. DCIT, Chandigarh

MA 24/CHANDI/2017

AI Insights

The case involves M/s Creative Capital Services Pvt. Ltd., the appellant, who filed a Miscellaneous Application under section 254(2) of the Income Tax Act, 1961, seeking the recall of an ex-parte order that was dismissed due to non-representation. The appellant argued that they did not receive notice for the hearing date, which led to their non-appearance. The respondent, The DCIT, Central Circle-I, Chandigarh, did not oppose the recall. The tribunal, referencing decisions from the Delhi and Calcutta High Courts, agreed to recall the order and reschedule the hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 133726 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 year(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-03-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 27-02-2023
• Assessment Year: 2009-2010
• Appeal Filed On: 09-03-2017
• Other Referred Cases: ACIT Vs Ansal Housing and Construction (2005) 274 ITR 131 (Del), Khaitan Paper and Industries Ltd. Vs CIT 273 ITR 234 (Calcutta)
• Laws Referred To: Income Tax Act, 1961, I.T. Rules, 1963
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 274; 254(2)

Judgement Text

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरणआयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,च瀃डीगढ़ 瀈यायपीठ च瀃डीगढ़ 瀈यायपीठच瀃डीगढ़ 瀈यायपीठ च瀃डीगढ़ 瀈यायपीठ , च瀃डीगढ़ च瀃डीगढ़च瀃डीगढ़ च瀃डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’ CHANDIGARH BEFORE: SMT. DIVA SINGH, JUDICIAL MEMBER & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER M.A. No. 24/CHD/2017 in आयकर अपील सं./ ITA Nos. 223/CHD/2016 नधा रण वष / A.Y. : 2009-10 M/s Creative Capital Services Pvt. Ltd., New Delhi. VS The DCIT, Central Circle-I, Chandigarh. थायी लेखा सं./PAN No: AAACL5540L अपीलाथ /Appellant यथ /Respondent नधा रती क ओर से/Assessee by: Shri Tej Mohan Singh, Advocate राज व क ओर से/ Revenue by : Shri Dharamvir, JCIT, Sr.DR स ु नवाई क तार$ख/Date of Hearing : 28.02.2023 उदघोषणा क तार$ख/Date of Pronouncement : 17.03.2023 आदेश/ORDER PER DIVA SINGH B y the present Miscellaneous Application filed by the assessee u/s 254(2) of the Income Tax Act, 1961 read with Rule 35A of the I.T. Rules, 1963 the assessee prays for recall of the ex-parte order dated 16.09.2016 in ITA No.223/CHD/2016 pertaining to 2009-10 assessment year which has been dismissed in limine for non-representation. 2. The ld. AR relying upon the revised Miscellaneous Application filed submitted that the assessee has not M.A. 24/CHD/2017 In ITA No.223/CHD/2016 Page 2 of 3 received any notice for the specific date of hearing namely 15.09.2016. Accordingly, it was his prayer that in order to afford the assessee an effective opportunity of being heard, the ex-parte order dated 16.09.2016 may be recalled. 3. The ld. Sr.DR considering the record did not oppose the said prayer. 4. We have heard the parties and perused the material available on record. In the light of the submissions of the parties before the Bench and on considering the record, we are satisfied that the non-appearance of the assessee on the date of hearing was not intentional or deliberate and was on account of lack of notice. Accordingly, the order is recalled. Support for recalling the order is drawn from the decision of the Hon’ble Delhi High Court in the case of ACIT Vs Ansal Housing and Construction (2005) 274 ITR 131 (Del) and Khaitan Paper and Industries Ltd. Vs CIT 273 ITR 234 (Calcutta). Said order was pronounced in the open court at the time of hearing itself in the presence of the parties. 3. After considering the convenience of the parties the appeal is directed to be fixed for hearing on 27.04.2023. Said date was announced in the presence of the parties, accordingly sending of separate notices for the hearing is dispensed with. M.A. 24/CHD/2017 In ITA No.223/CHD/2016 Page 3 of 3 4. In the result the Misc. Application of the assessee is allowed. Order pronounced on 17 th March,2023. Sd/- (DIVA SINGH) 瀈याियक 瀈याियक瀈याियक 瀈याियक सद瀡य सद瀡यसद瀡य सद瀡य/ Judicial Member “Poonam” आदेश क琉 灹ितिलिप अ灡ेिषत/ Copy of the order forwarded to : 1. अपीलाथ牸/ The Appellant 2. 灹瀄यथ牸/ The Respondent 3. आयकर आयु猴/ CIT 4. िवभागीय 灹ितिनिध, आयकर अपीलीय आिधकरण, च瀃डीगढ़/ DR, ITAT, CHANDIGARH 5. गाड榁 फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar