Sanjay Kumar, Ahmedgarh. V. ITO, Malerkotla

MA 24/CHANDI/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6847 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 29-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH
• Assessee Lawyers: KULDEEP SINGH ITP

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH SMC BENCH,CHANDIGARH BEFORE MS. DIVA SINGH, JUDICIAL MEMBER MA NO.24/CHD/2018 IN ITA NO. 93/CHD/2017 ASSESSMENT YEAR: 200 7-08 SHRI SANJAY KUMAR, VS. THE ITO, PROP. YAMUNA FERTILIZERS, WARD-2, C/O WALAITI RAM JAGAN NATH, MALERKOTLA. GRAIN MARKET, AHMEDGARH. PAN NO. ACJPK7136Q (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI KULDEEP SINGH, ITP RESPONDENT BY : SHRI MANJIT SINGH, SR.DR DATE OF HEARING : 29.06.2018 DATE OF PRONOUNCEMENT : 16.07.2018 ORDER BY THE PRESENT MISCELLANEOUS APPLICATION, THE ASSESSEE, PRA YS FOR RECALL OF EX-PARTE ORDER DATED 07.06.2017 IN ITA 93/CHD/ 2017. IN SUPPORT OF THE PRAYER, THE LD. AR RELYING ON THE APPLICATIO N AND EVIDENCES DEMONSTRATING THE CLAIMS SUBMITTED THAT ON THE SPECIFIC DA TE OF HEARING I.E. 08.05.2017 THE COUNSEL WHO WAS HANDLING THE CASE HAD T O GO OUT OF STATION AND HAD INFORMED THE ASSESSEE OF THIS FACT. IT WA S STATED THAT THE ASSESSEE AGREED TO SEEK TIME ON THE DATE OF HEARING. H OWEVER, THE NIGHT BEFORE THE HEARING, THE ASSESSEE HAD VIRAL FEVER AND WAS NOT IN A POSITION TO TRAVEL AND APPEAR. IN VIEW OF THESE FACTS, THE ASSESS EE REMAINED UNREPRESENTED. AFFIDAVIT OF SHRI SANJAY KUMAR, PROPRIETOR O F THE COMPANY AFFIRMING THE FACTS HAS BEEN FILED. IN THE CIRCUMSTANCES, IT WAS HIS PRAYER THAT SINCE THE ORDER HAS BEEN PASSED WITHOUT HEARING T HE ASSESSEE, THE SAID ORDER MAY BE RECALLED PROVIDING THE ASSESSEE AN OPP ORTUNITY OF BEING HEARD SO AS TO ENABLE THE ASSESSEE TO PARTICIPATE IN THE PROCEEDING S. 2. THE LD. SR.DR CONSIDERING THE FACTS AND THE PRAYER HAD NO OBJECTION IF THE EX-PARTE ORDER DATED 07.06.2017 IS RECALLED AND THE APPEAL IS LISTED FOR HEARING ON MERITS. 3. I HAVE HEARD THE SUBMISSIONS AND PERUSED THE MATER IAL AVAILABLE ON RECORD. IN THE LIGHT OF THE SUBMISSIONS OF THE PARTIES BE FORE THE BENCH MA /24/CHD/2018 IN ITA 93/CHD/2017 PAGE 2 OF 2 CONSIDERING THE PECULIAR FACTS AND CIRCUMSTANCES OF THE CA SE, AS SET OUT HEREINABOVE, I AM OF THE VIEW THAT IN THE FACTS OF THE PRE SENT CASE, THE ASSESSEE REMAINED UNREPRESENTED FOR REASONS BEYOND ITS CONTROL. ACCEPTING THE EXPLANATION OFFERED BY THE ASSESSEE FOR REM AINING UNREPRESENTED ON THE DATE OF HEARING AS BONAFIDE AND TR UE, THE IMPUGNED ORDER IS RECALLED EXERCISING THE POWERS AS VESTED BY PR OVISO TO RULE 24 OF THE ITAT RULES 1963. SUPPORT IS DRAWN FROM THE DECISION OF THE HON'BLE DELHI HIGH COURT IN THE CASE OF CIT VS ANSAL HOUSING CONS TRUCTION LTD. 274 ITR 131 (DEL). 3.1. ACCORDINGLY, THE APPEAL IS RESTORED BACK TO ORIGINAL PO SITION AND THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 27.08 .2018 FOR WHICH DATE NO NOTICE OF HEARING SHALL BE ISSUED TO THE PARTIES AS THE DATE WAS ANNOUNCED ON THE DATE OF HEARING ITSELF IN THE PRESENCE OF THE PARTIE S. 4. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 16.07. 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.