Nahar Industrial Enterprises Ltd., Ludhiana V. ACIT, Ludhiana

MA 25/CHANDI/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6423 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-04-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 19-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH
• Keywords: Opportunity of being heard; Principle of natural justice; Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH B, CHANDIGARH BEFORE MS. DIVA SINGH, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER M.A.NO.25/CHD/2018 IN ITA NO.402/CHD/2014 (ASSESSMENT YEAR: 2010-11) NAHAR INDUSTRIAL ENTERPRISES LTD., VS. THE A.C.I.T., FOCAL POINT, LUDHIANA. CIRCLE-VII, AAYAKAR BHAWAN, RISHI NAGAR, LUDHIANA. PAN: AACCN3563A & M.A.NO.26/CHD/2018 IN ITA NO.37/CHD/2015 (ASSESSMENT YEAR: 2010-11) OSWAL WOOLLEN MILLS LTD., VS. THE ADDL.C.I.T., G.T. ROAD, SHERPUR, RANGE-VII, LUDHIANA. AAYAKAR BHAWAN, RISHI NAGAR, LUDHIANA. PAN: AAACO1973F (APPELLANT) (RESPONDENT) APPLICANT BY : SHRI NAVDEEP SHARMA, ADV. RESPONDENT BY : SHRI MANJIT SINGH, SR. DR DATE OF HEARING : 06.04.2018 DATE OF PRONOUNCEMENT : 09.04.2018 ORDER PER ANNAPURNA GUPTA, A.M . : THE ABOVE MISCELLANEOUS APPLICATIONS ARE FILED BY T HE DIFFERENT APPLICANTS FOR RECALLING OF THE CONSOLIDA TED ORDER OF THE TRIBUNAL IN THE ABOVE CASES DATED 10.8.2017 PASSED IN ITA NO.402/CHD/2014 AND ITA NO.37/CHD/2015 RESPECTIVELY, WHICH WERE DISMISSED EX-PARTE FOR WAN T OF PROSECUTION. 2 2. IN BOTH THE APPLICATIONS, HE APPLICANT SUBMITTED THAT THE CASE WAS DULY REPRESENTED BY THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE ON ALL EARLIER OCCAS IONS EXCEPT ON THE LAST DATE OF HEARING I.E. 2.8.2017 WH EN THE AUTHORIZED REPRESENTATIVE SHRI NAVDEEP SHARMA WAS UNWELL WITH HIGH FEVER. IT WAS POINTED OUT THAT ON THE SAID DATE AN APPLICATION REQUESTING ADJOURNMENT HAD BEEN SENT BY FAX. HOWEVER THE APPEAL WAS DISMISSED EX-PA RTE FOR NON-PROSECUTION. THE APPLICANT ENCLOSED THE PRESCRIPTION OF THE DOCTOR, WHO WAS CONSULTED BY TH E LD. COUNSEL FOR ASSESSEE SHRI NAVDEEP SHARMA AND ALSO T HE AFFIDAVIT OF SHRI NAVDEEP SHARMA IN THIS REGARD. T HE APPLICANT SUBMITTED THAT EARNEST EFFORTS HAD BEEN M ADE TO PURSUE THE APPEAL AND IN THE INTEREST OF JUSTICE, R EQUESTED RECALL OF THE ORDER SO AS TO AFFORD AN OPPORTUNITY TO THE ASSESSEE TO ARGUE THE CASE. 3. THE LD. DR DID NOT OBJECT TO THE SAME. 4. WE HAVE GONE THROUGH THE ENTIRE FACTS OF THE CAS E. WE ARE CONVINCED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT REASON FOR NOT APPEARING BEFORE THE TRIB UNAL ON THE APPOINTED DATE OF HEARING TO PROSECUTE THE APPE AL. WE ARE THEREFORE OF THE OPINION THAT TO MEET THE ENDS OF NATURAL JUSTICE, THE ASSESSEE SHOULD BE GIVEN A REA SONABLE OPPORTUNITY OF BEING HEARD. EXERCISING THE POWER OF THE TRIBUNAL PROVIDED IN THE PROVISO TO RULES 24 AND 25 OF THE ITAT RULES 1963, TO SET ASIDE AN EX-PARTE ORDER AND RESTORE THE APPEAL IN CASE WHERE AN ASSESSEE DEMONS TRATES REASONABLE CAUSE FOR NON-APPEARANCE, AND CONSIDERIN G THE 3 ENTIRETY OF FACTS IN THE PRESENT CASE, WE ARE OF TH E VIEW THAT THIS IS A FIT CASE FOR RECALLING THE ORDER FOR FRESH HEARING, WHICH WE HEREBY DO. THE REGISTRY IS DIRE CTED TO FIX THE HEARING OF BOTH THE APPEALS ON 21.5.2018, W HICH WAS PRONOUNCED IN OPEN COURT. NO SEPARATE NOTICE BE ISSUED TO THE PARTIES. 5. IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATIONS FILED BY THE APPLICANT ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (DIVA SINGH) (ANNAPURNA GUPTA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 9 TH APRIL, 2018 *RATI* COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. THE CIT ASSISTANT REGISTRAR, 5. THE DR ITAT, CHANDIGARH 4