Ram Lal S/o Sh. Gobind Ram, Samana V. ITO, W-3, Patiala

MA 248/CHANDI/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8928 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 year(s) 4 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-03-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 15-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHOK KHANNA CIT
• Section: 274; 254(2)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH B CHANDIGARH , ! ' , ' # $ % & ' , () ! BEFORE: SMT. DIVA SINGH, JM & SMT.ANNAPURNA GUPTA, AM M .A. 248/CHD/2018 IN I.T.A. NO. 759/CHD/2018 (ASSESSMENT YEAR-2010-11) SHRI RAM LAL, S/O SHRI GOBIND RAM, R/O 987/11, ANAND COLONY, SAMANA/ # VS THE ITO, WARD SAMANA, PATIALA. !* () ./ PAN NO: AAZPL0976B *+ / APPELLANT ,-*+ / RESPONDENT # %. / 0 ( / ASSESSEE BY : SHRI RAKESH CAJLA, ADVOCATE 1! / 0 ( / REVENUE BY : SHRI ASHOK KHANNA, ADDL. CIT & #2 / ) / DATE OF HEARING : 11.03.2021 3456 / ) / DATE OF PRONOUNCEMENT : 19.03.2021 HEARING CONDUCTED VIA WEBEX / ORDER PER DIVA SINGH BY THE PRESENT MISCELLANEOUS APPLICATION U/S 254(2) OF THE INCOME TAX ACT,1962 IN ITA 759/CHD/2018 PERTAINING TO 2010-201 1 ASSESSMENT YEAR, THE ASSESSEE PRAYS FOR RECALL OF THE EX-PARTE ORDER DATED 27.09.2018. 2. THE LD. AR RELYING UPON THE MISCELLANEOUS APPLIC ATION FILED SUBMITTED THAT THE ASSESSEE, ON THE SPECIFIC DATE REMAINED U NREPRESENTED AS THE COUNSEL MIS-CONSTRUED THE REVISED CAUSE LIST OF A S PECIFIC DATE OF HEARING I.E. 25.09.2018 ISSUED FOR A BENCH ALSO APPLIED TO SMC BENCH. THE REGISTRYS REPORT HAS BEEN SOUGHT WHICH IS AVAILABLE IN THE FI LE. A PERUSAL OF THE SAME SHOWS THAT THE ORIGINAL CONSTITUTION OF THE BENCH W AS AS UNDER : MA-248/CHD/2018 IN ITA 759/CHD/2018 A.Y. 2010-11 PAGE 2 OF 4 3. THE CAUSE LIST FOR SMC BENCH ORIGINALLY SHOWN ON 12.09.2018 WAS AS UNDER WHERE THE PRESENT ASSESSEE'S NAME IS APPEARIN G AT SR.NO. 3 : MA-248/CHD/2018 IN ITA 759/CHD/2018 A.Y. 2010-11 PAGE 3 OF 4 4. SUBSEQUENTLY, ON THE DATE OF HEARING, THERE WAS SOME REVISION IN THE CAUSE LIST AND THERE WAS A REVISED CAUSE LIST AS UN DER: 5. LD. SR.DR POSED NO OBJECTION TO THE SAID REQUEST OF THE ASSESSEE. 6. WE HAVE HEARD THE SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. IT IS SEEN THAT A REVISED CAUSE LIST WAS ISSUED AS IN THE REGULAR BENCH OF THE DAY AND IN THE PART HEARD APPEALS AND APPEALS FIXED FOR CLARIFICATION BEFORE DIFFERENT CONSTITUTIONS THERE WERE SOME MISTAKES RE FLECTED IN THE ORIGINAL CAUSE LIST. HOWEVER, IT IS SEEN THAT IN THE ORIGIN AL SMC CAUSE LIST, THERE WERE NO CHANGES. THE COUNSEL HAS PLEADED THAT HE W AS UNDER THE MISTAKEN BELIEF THAT THE REVISED CAUSE LIST IS IN SUBSTITUTI ON TO THE ORIGINAL CAUSE LIST MA-248/CHD/2018 IN ITA 759/CHD/2018 A.Y. 2010-11 PAGE 4 OF 4 WHEREAS THE RECORD SHOWS THAT IT WAS IN SUPPLEMENT TO THE ORIGINAL CAUSE LIST DUE TO REGISTRYS MISTAKE IN NON INCLUSION OF APPEALS IN REGULAR BENCH AND IN THE PART HEARD CASES ETC. AS PER THE DAILY D IARY AND SITTING REGISTERS OF RESPECTIVE BENCHES. ACCEPTING THE EXPLANATION OF FERED BY THE ASSESSEE FOR REMAINING UNREPRESENTED ON THE DATE OF HEARING AS B ONAFIDE AND TRUE, THE IMPUGNED ORDER IS RECALLED EXERCISING THE POWERS AS VESTED BY PROVISO TO RULE 24 OF THE ITAT RULES 1963. SUPPORT IS DRAWN FROM T HE DECISION OF THE HON'BLE DELHI HIGH COURT IN THE CASE OF CIT VS ANSAL HOUSIN G CONSTRUCTION LTD. 274 ITR 131 (DEL). 7. ACCORDINGLY, THE APPEAL IS RESTORED BACK TO ORIG INAL POSITION AND THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 15.04.2021 FOR WHICH DATE NO NOTICE OF HEARING SHALL BE ISSUED TO THE P ARTIES AS THE DATE WAS ANNOUNCED IN THE PRESENCE OF THE PARTIES VIA WEBEX ON THE DATE OF HEARING ITSELF. 8. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH MARCH,2021. SD/- SD/- ( ) ( ) (ANNAPURNA GUPTA) (DIVA SINGH) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. / CIT4. ( )/ THE CIT(A) 5. , , / DR, ITAT, CHANDIGARH 6. / GUARD FILE