Market Committee, Chhachrauli V. DCIT, Yamunanagar

MA 26/CHANDI/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 4713 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 11-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B K SINGH

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH B CHANDIGARH !, ' # $ , $ % & ' ( ) , *+ # BEFORE: SMT. DIVA SINGH, JM & SMT.ANNAPURNA GUPTA, AM M.A. NO. 26/CHD/2019 IN ITA NO. 135/CHD/2018 / ASSESSMENT YEAR : 2006-07 MARKET COMMITTEE, CHHACHRAULI. VS THE DCIT, YAMUNA NAGAR. ./ PAN NO. : AAALM0308B / APPELLANT / RESPONDENT / : ASSESSEE BY : SHRI VIBHOR GARG / : REVENUE BY : SHRI B.K.SINGH, SR.DR ! ' / DATE OF HEARING : 26.07.2019 #$%& ' / DATE OF PRONOUNCEMENT : 05 .08.2019 *,/ ORDER PER DIVA SINGH, JM BY THE PRESENT MISCELLANEOUS APPLICATION FILED U/S 254 (2) OF THE INCOME TAX ACT,1961 THE ASSESSEE PRAYS FOR RECALL O F THE EX-PARTE ORDER DATED 27.07.2017 IN ITA NO. 135/CHD/2018 PERTAINING TO 2006-07 ASSESSMENT YEAR WHEREIN THE APPEAL OF THE ASSESSEE WAS DISMISSED IN LIMINE FOR NON-REPRESENTATION. 2. THE LD. AR INVITING ATTENTION TO THE AFFIDAVIT F ILED ON BEHALF OF THE ASSESSEE AS WELL AS THE COUNSEL SUBMITTED THAT ON T HE STATED DATE, THE COUNSEL COULD NOT REACH THE ITAT ON TIME AS THE VEH ICLE IN WHICH HE WAS TRAVELLING BROKE DOWN AND HENCE HE COULD NOT REACH ON TIME. FOR READY REFERENCE, THE CONTENTS OF THE AFFIDAVIT OF THE COU NSEL RELIED UPON BY THE LD. AR ARE EXTRACTED HEREUNDER : M.A.26/CHD/2019 IN ITA 135/CHD/2018 PAGE 2 OF 3 I, NEERAJ GARG S/O MOHINDER PAL GUPTA AGED 45 YEAR S R/O 169 N.V . SECTOR-32, KARNAL &CHARTERED ACCOUNTANT BY PROFESSION DO HEREB Y SOLEMNLY AFFIRM AND DECLARE AS UNDER:- 1. THE NON-ATTENDANCE ON THE DATE FIXED FOR HEARING I. E. 25.06.2018 IS RELATABLE TO THE REASON THAT WHILE COMING IN MORNIN G FROM KARNAL TO CHANDIGARH, MY CAR SUDDENLY BROKE DOWN IN MIDWAY WH ERE I COULD NOT FIND HELP IN QUICK TIME. DUE TO SAID REASON, I WAS NOT A BLE TO REACH CHANDIGARH ON TIME & ATTEND THE PROCEEDINGS. 2. DUE TO UNINTENTIONAL AND INADVERTENT MISTAKE, I COU LD NOT APPEAR BEFORE THIS HON'BLE COURT ON DT. 25.06.2018. 3. THAT I PRAY THE HON'BLE BENCH TO KINDLY CONDONE THE NON ATTENDANCE ON THE DATE OF HEARING, CONSIDERING THE ABOVE SAID FAC TS AND RECALL THE EX-PARTE ORDER DT. 27.07.2018. 3. IN THE AFOREMENTIONED PECULIAR FACTS AND CIRCUMS TANCES, IT WAS HIS PRAYER THAT NON-REPRESENTATION ON THE DATE OF HEARI NG WAS NOT INTENTIONAL AND THE EX-PARTE ORDER MAY BE RECALLED. 4. THE LD. SR.DR MR. B.K.SINGH CONSIDERING THE CONT ENTS OF THE APPLICATION SUPPORTED BY THE AFFIDAVIT OF THE ASSES SEE AS WELL AS THE COUNSEL SUBMITTED THAT HE HAS NO OBJECTION IF THE O RDER IS RECALLED AND THE APPEAL OF THE ASSESSEE IS DIRECTED TO BE LISTED FOR HEARING ON MERITS AFTER HEARING THE PARTIES. 5. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IT IS SEEN THAT THE ASSESSEE'S APPEAL WAS DISMISSED ON THE GROUNDS OF LACK OF REPRESENTATION ON THE SPE CIFIC DATE WHEN THE APPEAL WAS FIXED FOR HEARING. CONSIDERING THE FACTS AND CIRCUMSTANCES AS ARGUED, WE ARE SATISFIED WITH THE EXPLANATION OFFER ED ON BEHALF OF THE ASSESSEE AS THE REASONS AS ARGUED AND SUPPORTED BY THE AFFIDAVITS OF THE COUNSEL AS WELL AS THE ASSESSEE DEMONSTRATE THE FAC T THAT THE ASSESSEE REMAINED NON-REPRESENTED FOR REASONS BEYOND HIS CON TROL. THEREFORE, EXERCISING THE POWERS AS VESTED IN US BY PROVISO TO RULE 24 OF THE ITAT M.A.26/CHD/2019 IN ITA 135/CHD/2018 PAGE 3 OF 3 RULES 1963, THE ORDER DATED 27.07.2018 IS RECALLED. SUPPORT IS DRAWN FROM THE DECISION OF THE HON'BLE DELHI HIGH COURT I N THE CASE OF CIT VS ANSAL HOUSING CONSTRUCTION LTD. 274 ITR 131 (DEL). REGISTRY, ACCORDINGLY, IS DIRECTED TO FIX THE APPEAL FOR HEAR ING ON MERITS ON 05.09.2019. FOR THE SAID DATE, NO SPECIFIC NOTICE SHALL BE ISSUED TO THE PARTIES AS THE DATE WAS ANNOUNCED IN THE PRESENCE O F THE PARTIES AT THE TIME OF HEARING ITSELF. 6. IT IS SEEN THAT IN THE IMPUGNED ORDER IT HAS BEE N NOTED THAT THE GROUND RAISED BY THE ASSESSEE DO NOT BRING OUT THE GRIEVANCE AND DIRECTIONS WERE GIVEN TO REVISE THE SAME. THE ASSES SEE IN THE MEANTIME IS DIRECTED TO ENSURE THAT THE SAID COMPLIANCE IS MADE . 7. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 05.08.2019. SD/- SD/- ( % & ' ( ) ) ( ! ) (ANNAPURNA GUPTA) (DIVA SINGH) *+ #/ ACCOUNTANT MEMBER ' #/ JUDICIAL MEMBER & % $( )* +* / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT - 2. / THE RESPONDENT - 3. , / CIT 4. , ( )/ THE CIT(A) 5. *-. / , ' / , 012.3 / DR, ITAT, CHANDIGARH 6. .2 4! / GUARD FILE 7. $( / BY ORDER, 5 / ASSISTANT REGISTRAR