Appeal details
Counselvise Citation
[2018] 124 COUNSELVISE.COM (IT) 6390 (ITAT-CHANDIGARH)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
3 month(s) 12 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
20-04-2018
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
A
Assessment Year
2010-2011
Appeal Filed On
08-01-2018
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH DIVISION BENCHES,CHANDIGARH BEFORE MS. DIVA SINGH, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCUNTANT MEMBER MA NO.27/CHD/2018 IN ITA NO. 752/CHD/2014 ASSESSMENT YEAR: 201 0-11 SHRI KULDEEP SINGH RANA, VS. THE DCIT, PROP. KALYAN PROJECTS CONSTRUCTION CO., CIRCLE-6 (1), 492, INDUSTRIAL AREA, PHASE-IX, MOHALI. SAS NAGAR, MOHALI-160062. PAN NO. AEPPR6871P (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI ROHIT GOEL, CA RESPONDENT BY : SHRI MANJIT SINGH, SR.DR DATE OF HEARING : 06.04.2018 DATE OF PRONOUNCEMENT : 20.04.2018 ORDER PER DIVA SINGH, JM BY THE PRESENT MISCELLANEOUS APPLICATION, THE ASSESSEE, PRA YS FOR RECALL OF EX-PARTE ORDER DATED 09.10.2017 IN ITA 752/CHD/ 2014. IN SUPPORT OF THE PRAYER, THE LD. AR RELYING ON THE APPLICATIO N AND EVIDENCES DEMONSTRATING THE CLAIMS SUBMITTED THAT FOR THE SPECIFIC DA TE OF HEARING I.E. 01.08.2018, NOTICE WAS RECEIVED BY THE ASSESSEE ON 04.0 8.2018. ACCORDINGLY, IT WAS HIS SUBMISSION THAT THE ASSESSEE REMA INED UNREPRESENTED FOR NO FAULT OF ITS OWN. IN THE CIRCUMSTAN CES, IT WAS HIS PRAYER THAT SINCE THE ORDER HAS BEEN PASSED WITHOUT H EARING THE ASSESSEE, THE SAID ORDER MAY BE RECALLED PROVIDING THE ASSESSEE A N OPPORTUNITY OF BEING HEARD SO AS TO ENABLE THE ASSESSEE TO PARTICIPATE IN THE PROCE EDINGS. 2. THE LD. SR.DR CONSIDERING THE FACTS AND THE PRAYER HAD NO OBJECTION IF THE EX-PARTE ORDER DATED 09.10.2017 IS RECALLED AND THE APPEAL IS LISTED FOR HEARING ON MERITS. 3. WE HAVE HEARD THE SUBMISSIONS AND PERUSED THE MATE RIAL AVAILABLE ON RECORD. IN THE LIGHT OF THE SUBMISSIONS OF THE PARTIES BEFORE THE BENCH CONSIDERING THE PECULIAR FACTS AND CIRCUMSTANCES OF THE CA SE, AS SET OUT MA /27/CHD/2018 IN ITA 752/CHD/2014 PAGE 2 OF 2 HEREINABOVE, WE ARE OF THE VIEW THAT IN THE FACTS OF THE P RESENT CASE, THE ASSESSEE REMAINED UNREPRESENTED FOR NO FAULT OF ITS OWN. ACCEPTING THE EXPLANATION OFFERED BY THE ASSESSEE FOR REMAINING UNREPRES ENTED ON THE DATE OF HEARING AS BONAFIDE AND TRUE, THE IMPUGNED ORDER IS RECALLED EXERCISING THE POWERS AS VESTED BY PROVISO TO RULE 24 O F THE ITAT RULES 1963, THE IMPUGNED EX-PARTE ORDER IS RECALLED. SUPPORT IS DRAWN FROM THE DECISION OF THE HON'BLE DELHI HIGH COURT IN THE CASE OF CIT VS ANSAL HOUSING CONSTRUCTION LTD. 274 ITR 131 (DEL). 3.1. ACCORDINGLY, THE APPEAL IS RESTORED BACK TO ORIGINAL PO SITION AND THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 21.05.2018 FOR WHICH DATE NO NOTICE OF HEARING IS TO BE ISSUED TO THE P ARTIES AS THE DATE WAS ANNOUNCED ON THE DATE OF HEARING ITSELF. 4. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 20.04. 2018. SD/- SD/- (ANNAPURNA GUPTA) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER POONAM COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR ASSTT. REGISTRAR ITAT,CHANDIGARH.
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