Shri Charanjit Singh, Patiala V. The Addl. CIT, Range, Patiala

MA 26/CHANDI/2020

AI Insights

The case involves a Miscellaneous Application filed by Shri Charanjit Singh against an ex-parte order of the Income Tax Appellate Tribunal dated 23/09/2019, concerning the Assessment Year 2011-12. The Assessee contended that he did not receive any notice for the hearing, which was confirmed by the return of the notice unserved. The Tribunal acknowledged the error in the initial proceedings, where it was incorrectly stated that the notice was served, leading to the dismissal of the appeal due to non-prosecution. The Tribunal decided to recall the ex-parte order and scheduled a new hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 135473 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 year(s) 5 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 24-08-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 12-03-2020
• Laws Referred To: Income Tax Rules
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

आयकर अपीलीय अिधकरण,च᭛डीगढ़ ᭠यायपीठ “ए” , च᭛डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH ᮰ी आकाश दीप जैन, उपा᭟यᭃ एवं ᮰ी िवᮓम ᳲसह यादव, लेखा सद᭭य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM Miscellaneous Application No. 26/Chd/2020 In आयकर अपील सं./ ITA NO. 337/Chd/2019 िनधाᭅरण वषᭅ / Assessment Year : 2011-12 Shri Charanjit Singh # 46, Charan Bagh, Patiala बनाम The Addl. CIT Patiala Range, Patiala ᭭थायी लेखा सं./PAN NO: ACYPS4015R अपीलाथᱮ/Appellant ᮧ᭜यथᱮ/Respondent िनधाᭅᳯरती कᳱ ओर से/Assessee by : Shri Tejmohan Singh, Advocate राज᭭व कᳱ ओर से/ Revenue by : Smt. Amanpreet Kaur, Sr. DR सुनवाई कᳱ तारीख/Date of Hearing : 25/08/2023 उदघोषणा कᳱ तारीख/Date of Pronouncement : 28/08/2023 आदेश/Order PER VIKRAM SINGH YADAV, A.M. : The present miscellaneous application has been filed by the Assessee against the order passed by the Coordinate Bench dt. 23/09/2019 in ITA No. 337/Chd/2019 for Assessment Year 2011-12. 2. In the present Application filed under Rule 24(2) of the Income Tax Rules, the assessee has submitted that the Coordinate Bench has passed ex-parte order dt. 23/09/2019. It was submitted that no notice for hearing was served on the assessee, a fact which is confirmed by the assessee from inspection of the records wherein the notice sent by the Registry has been returned unserved. It was submitted that the address mentioned on the envelop is the correct address of the assessee. However for the reason best known to the Postal Department, the notice has been returned unserved. It was accordingly, submitted that the assessee was prevented from sufficient cause for not attending to the proceedings before the Tribunal. It was accordingly prayed that the ex-parte order so passed by the Coordinate Bench may be recalled and assessee be heard on merits after providing reasonable opportunity. 3. The Ld. DR is heard, who has relied on the order of the Tribunal and it was submitted that thought the Tribunal has passed exparte order, however the same has been passed on merits of the case and therefore the Ld. DR supported the order of the Tribunal. 2 4. We have heard the rival contentions and perused the material available on the record. The undisputed facts which are emerging from the records are that the appeal of the assessee was dismissed on account of non-prosecution for the reason that none appeared on behalf of the assessee nor any adjournment application was filed despite notice of hearing being served on the assessee. On inspection of the record as rightly pointed out by the Ld. AR, we find that the notice has been returned unserved therefore we find that there is apparent mistake in the order so passed by the Coordinate Bench wherein it has been mentioned that the notice has been duly served on the assessee. Given the fact that the assessee has not been provided an opportunity of being heard, we deem it appropriate to recall the matter and allow the opportunity to the assessee to represent his case and file necessary submissions / documentation in support thereof. Therefore in the entirety of the facts and circumstances of the case, the order so passed by the Coordinate Bench dt. 23/09/2019 is hereby recalled and appeal of the assessee is fixed for hearing on merits of the case on 17/10/2023. The date of hearing was specified in the open Court, separate notice is accordingly dispensed with. 5. In the result, Miscellaneous Application filed by the Assessee is allowed in light of aforesaid directions. Order pronounced in the open Court on 28/08/2023 Sd/- Sd/- आकाश दीप जैन िवᮓम ᳲसह यादव (AAKASH DEEP JAIN) ( VIKRAM SINGH YADAV) उपा᭟यᭃ / VICE PRESIDENT लेखा सद᭭य/ ACCOUNTANT MEMBER AG Date: 28/08/2023 आदेश कᳱ ᮧितिलिप अᮕेिषत/ Copy of the order forwarded to : 1. अपीलाथᱮ/ The Appellant / 2. ᮧ᭜यथᱮ/ The Respondent 3. आयकर आयुᲦ/ CIT 4. आयकर आयुᲦ (अपील)/ The CIT(A) 5. िवभागीय ᮧितिनिध, आयकर अपीलीय आिधकरण, च᭛डीगढ़/ DR, ITAT, CHANDIGARH 6. गाडᭅ फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar