M/s Maurya Spinning MIlls (P) Ltd., Ludhiana V. DCIT, Ludhiana

MA 25/CHANDI/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5528 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 1 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-04-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 09-09-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 02-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH
• Assessee Lawyers: RAJEEV SHARMA
• Keywords: Opportunity of being heard; Additional evidence

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER M.A.NO.25/CHD/2016 IN ITA NO.504/CHD/2014 (ASSESSMENT YEAR : 2006-07) M/S MAURYA SPINNING MILLS (P) LTD., VS. THE D.C.I.T., VILL. & POST OFFICE RAMGARH, CIRCLE II, CHANDIGARH ROAD, LUDHIANA. LUDHIANA. PAN: AABCM1390F (APPELLANT) (RESPONDENT) APPLICANT BY : SHRI RAJEEV SHARMA RESPONDENT BY : SHRI MANJIT SINGH, DR DATE OF HEARING : 21.04.2017 DATE OF PRONOUNCEMENT : 21.04.2017 O R D E R PER ANNAPURNA GUPTA, A.M . : THIS MISCELLANEOUS APPLICATION IS FILED BY THE APPLICANT FOR RECALLING OF THE ORDER OF THE TRIBUNA L DATED 11.01.2016 FOR ASSESSMENT YEAR 2006-07, WHICH WAS DISMISSED EX-PARTE FOR WANT OF PROSECUTION. 2. THE APPLICANT SUBMITTED THAT THE FIRST DATE OF HEARING WAS ADJOURNED SINCE THE BENCH DID NOT FUNCT ION. THEREAFTER HEARING WAS ADJOURNED ON FOUR OTHER DATE S I.E. 28.04.15, 09.09.2015, 06.10.2015 AND 04.11.2015 AND 2 FINALLY ON 11.01.2016, THE LD. COUNSEL FOR ASSESSEE INADVERTENTLY MISSED THE DATE AND THE CASE WAS DISM ISSED EX-PARTE. IT WAS FURTHER STATED BY THE APPLICANT T HAT THE ASSESSEE HAD A GOOD CASE ON MERITS AND HAD ALSO FIL ED AN APPLICATION FOR ADMISSION OF ADDITIONAL EVIDENCE UN DER RULE 29 OF THE I.T.A.T. RULES, 1963 DATED 06.10.201 5. IT WAS CONTENDED THAT IT SHOWED THAT THE ASSESSEE WAS SERIOUS IN PURSUING THE APPEAL. THE ASSESSEE REQUE STED THE RECALL OF THE ORDER IN THE INTEREST OF JUSTICE. 3. ON GOING THROUGH THE ORDER SHEET OF THE HEARIN G CONDUCTED IN THE PRESENT CASE, WE FIND THAT TWICE T HE CASE WAS ADJOURNED ON THE ASSESSEES REQUEST AND THEREA FTER THE LD. COUNSEL FOR ASSESSEE ATTENDED THE HEARING O N 6.10.2015 AND FILED APPLICATION FOR ADMISSION OF ADDITIONAL EVIDENCE. ON THE NEXT DATE SINCE THE LD . COUNSEL FOR ASSESSEE WAS BUSY IN THE OTHER COURT, T HE CASE WAS ADJOURNED TO 11.1.2016, ON WHICH DATE, AS STATE D IN THE MISCELLANEOUS APPLICATION, THE LD. COUNSEL FOR ASSESSEE INADVERTENTLY DID NOT APPEAR. ON ACCOUNT OF THE ABOVE, WE ARE CONVINCED THAT THE ASSESSEE IS SERIOU S IN PURSUING THE APPEAL AND HAD INADVERTENTLY MISSED TH E DATE OF HEARING. THEREFORE, TO MEET THE ENDS OF NA TURAL JUSTICE WE ARE OF THE OPINION THAT THE ASSESSEE SHO ULD BE GIVEN A REASONABLE OPPORTUNITY OF BEING HEARD. WE A RE OF THE VIEW THAT IT IS A FIT CASE FOR RECALLING THE OR DER OF THE TRIBUNAL DATED 11.01.2016 IN ITA NO. 504/CHD/2014 F OR FRESH HEARING WHICH WE HEREBY DO. THE REGISTRY IS 3 DIRECTED TO FIX THE HEARING OF THE APPEAL IN DUE CO URSE AND ISSUE FORMAL NOTICE OF THE SAME TO BOTH THE PARTIES . 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FI LED BY THE APPLICANT IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (SANJAY GARG) (ANNAPURNA GUPTA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 26 TH APRIL, 2017 *RATI* COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. THE CIT 5. THE DR ASSISTANT REGISTRAR, ITAT, CHANDIGARH