Canara Bank, Shimla V. ITO (TDS), Shimla

MA 28/CHANDI/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 8309 (ITAT-CHANDIGARH)
• Duration Of Justice: 11 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 17-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARVIND SUDERSHAN
• Assessee Lawyers: H K JINDAL
• Keywords: TDS
• Section: 201(1); 274

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH A CHANDIGARH !, ' # , $ % & ' ( , )* # BEFORE: SMT. DIVA SINGH, JM & SMT.ANNAPURNA GUPTA, AM M.A. NOS. 28 TO 31/CHD/2019 IN ITA NOS. 1567 TO 1570/CHD/2017 / A.Y.: 2011-12 TO 2014-15 CANARA BANK, NEW SHIMLA BRANCH, SHIMLA. VS THE DCIT, YAMUNA NAGAR. ./ PAN NO. : PTLC11861D / APPELLANT / RESPONDENT / : ASSESSEE BY : SHRI H.K. JINDAL, CA / : REVENUE BY : SHRI ARVIND SUDERSHAN, SR.DR ! ' / DATE OF HEARING : 27.09.2019 #$%& ' / DATE OF PRONOUNCEMENT : 04.10.2019 )+/ ORDER PER DIVA SINGH, JM BY THE PRESENT MISCELLANEOUS APPLICATIONS, THE ASSESS EE PRAYS FOR RECALL OF THE CONSOLIDATED EX-PARTE ORDER DATED 20.04.2018 IN ITA NOS. 1567 TO 1570/CHD/2017 PERTAI NING TO 2011-12 TO 2014-15 ASSESSMENT YEARS ON THE GROUNDS THAT THE ASSESSEE FOR REASONS BEYOND ITS CONTROL REMAINED UN REPRESENTED ON THE SPECIFIC DATE OF HEARING. 2. THE LD. AR RELYING UPON THE REVISED APPLICATION FILED STATED THAT THE ASSESSEE COULD NOT BE REPRESENTED DESPITE RECEIPT OF NOTICE FOR THE SPECIFIC DATE AS ITS COUNSEL ON ACCO UNT OF FRACTURE OF HIS LEFT SHOULDER COULD NOT BE PRESENT. THESE S UBMISSIONS ADVANCED BY THE ASSESSEE HAVE BEEN CONFIRMED BY THE LD. M.A.28 TO 31/CHD/2019 IN ITA 1567TO1570/CHD/2017 PAGE 2 OF 4 CHARTERED ACCOUNTANT WHO WAS ENGAGED TO REPRESENT T HE ASSESSEE ON AN AFFIDAVIT. THE CONTENTS OF THE REVI SED APPLICATION ARE EXTRACTED HEREUNDER FOR READY REFER ENCE : MISCELLANEOUS APPLICATION : SUB:- MISCELLANEOUS APPLICATION IN THE CASE OF CAN ARA BANK NEW SHIMLA BRANCH VS INCOME TAX OFFICER TDS SHIMLA ITAT CASE NO 1567/CHANDI 2017 TO 1570/CHANDI/2017. THE APPLICANT HAD FILED AN APPEAL AGAINST THE ORDER S OF COMMISSIONER OF INCOME TAX (APPEALS) SOLAN SHIMLA I N THE CASE U/S 201(1) AND 201A (1) DECIDED BY ITO (TDS) SHIMLA ON 31 ST OF MARCH 2014. THE CASE (1567/CHANDI 2017 TO 1570/CHANDI/2017) WERE FI XED FOR HEARING ON 5 TH OF APRIL 2018 BEFORE BENCH 'A' OF THE TRIBUNAL. CA HARDESH KANT JINDAL, OUR COUNSEL WERE TO APPEAR BEFORE THE BENCH IN THE CASE HOWEVER ON 30 TH MARCH WHEN HE WAS ON T0HE TOUR OF RAJASTHAN HE SLIPPED IN HIS HOTEL IN A REMOTE TOWN OF NATHDWARA AND BROKE HIS BONE OF THE SHOULDER OF LEFT ARM. HE COUL D NOT GET MEDICAL TREATMENT IN NATHDWARA SO HE HAD TO SHIFT TO UDAIPU R FOR PRIMARY TREATMENT AND THERE A PLASTER WAS APPLIED ON HIS AR M AND DOCTOR ADVISED HIM A REST OF THREE MONTHS. THEREAFTER HE WAS SHIFTED FROM UDAIPUR TO AMBALA (H ARYANA) ON 3 RD OF APRIL 2018 AND STARTED HIS TREATMENT WITH DR R K MEHNDIRATTA IN AMBALA. IN THESE CIRCUMSTANCES HE COULD NOT ATTEND THE APPEAL PROCEEDINGS ON 5 APRIL 2018 AND THE CASE WAS DECID ED EX PARTY BY THE BENCH AND DISMISSED FOR NON ATTENDANCE. YOU ARE REQUESTED TO PLEASE RECONSIDER THE EARLIER DECISION AND CONTINUE TO APPEAL PROCEEDINGS AGAIN. (EMPHASIS SUPPLIED) 2.1 THE CONTENTS OF THESE FACTS HAVE BEEN AFFIRMED ON AN AFFIDAVIT BY THE COUNSEL PRESENT IN PERSON TO ARGUE THE APPLICATIONS. THE CONTENTS ARE EXTRACTED HEREUNDER FOR THE SAKE OF COMPLETENESS : AFFIDAVIT I HARDESH KANT JINDAL S/0 RAMESHWAR DASS JINDAL R/0 H.NO 20, SECTOR 9, URBAN ESTATE AMBALA CITY DO SOLEMNLY DECLARE AND AFFIRM A S UNDER 1. THAT I AM A PRACTICING CHARTERED ACCOUNTANT 2. THAT MY OFFICE IS AT SCO 104, SECTOR 8, HUDA MARKET , AMBALA CITY. M.A.28 TO 31/CHD/2019 IN ITA 1567TO1570/CHD/2017 PAGE 3 OF 4 3. THAT I WAS ENGAGED BY CANARA BANK THROUGH ITS NEW S HIMLA BRANCH TO REPRESENT THE BRANCH IN INCOME TAX APPELLATE TRIBUNAL IN THE CASE FILED AGAINST ORDER OF COMMISSIONER OF INCOME TAX (APPEALS). 4. THAT THE CASE WAS FIXED FOR HEARING IN INCOME TAX A PPELLATE TRIBUNAL CHANDIGARH ON 5 TH APRIL 2018. 5. THAT I MET WITH AN ACCIDENT ON 30 TH MARCH 2018 IN NATHDWARA NEAR UDAIPUR. 6. THAT MY LEFT SHOULDER WAS FRACTURED IN THE ACCIDENT . 7. THAT I GOT PRELIMINARY MEDICAL HELP AT UDAIPUR AND THEREAFTER I SHIFTED TO AMBALA ON 3 RD APRIL AND WAS UNDER MEDICAL CARE AT MEHNDIRATTA HO SPITAL AMBALA. 8. THAT I COULD NOT ATTEND THE CASE OF CANARA BANK NEW SHIMLA BRANCH DUE TO THE MEDICAL UNFITNESS. DATED : 18.7.19. SD/- HARDESH KANT JINDAL DEPONENT I THE ABOVE MENTIONED DEPONENT DECLARE THAT WHAT IS MENTIONED IN THE ABOVE AFFIDAVIT IS TRUE AND CORRECT AND NOTHING HAS BEEN CONCEALED THEREIN. DATED : 18.7.19. SD/- HARDESH KANT JINDAL DEPONENT 3. THE PRAYER FOR RECALL OF THE ORDER WAS NOT OBJEC TED TO BY THE LD. SR.DR. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IT IS SEEN THAT THE ASSESSEE'S APPEAL WAS LISTED FOR HEARING ON 5 TH APRIL, 2018 AFTER ISSUANCE OF NOTICE. ON CONSIDERATION OF THE CONTENTS OF THE APP LICATION FILED ON BEHALF OF THE ASSESSEE, WE ARE SATISFIED WITH TH E EXPLANATION OFFERED WHICH EFFECTIVELY DEMONSTRATES THAT THE ASS ESSEE REMAINED UNREPRESENTED ON THE DATE OF HEARING FOR R EASONS BEYOND ITS CONTROL. ACCORDINGLY, ACCEPTING THE EX PLANATION AS BONAFIDE AND TRUE, WE EXERCISING THE POWERS AS VEST ED IN US BY PROVISO TO RULE 24 OF THE ITAT RULES,1963 RECALL TH E CONSOLIDATED EX-PARTE ORDER DATED 20 TH APRIL,2018 IN THE INTERESTS OF JUSTICE. SAID ORDER WAS PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF. M.A.28 TO 31/CHD/2019 IN ITA 1567TO1570/CHD/2017 PAGE 4 OF 4 4.1. THE ORDER DATED 20.04.2018 IS RECALLED RELYIN G UPON THE DECISION OF THE HON'BLE DELHI HIGH COURT IN THE CAS E OF CIT VS ANSAL HOUSING CONSTRUCTION LTD. 274 ITR 131 (DEL). THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON MERITS ON 19.11.2019 A DATE WHICH WAS STATED TO BE CONVENIENT TO THE PARTIES SENDING OF NOTICE IS DISPENSED WITH AS THE DATE WAS ANNOUNCED IN THE PRESENCE OF THE PARTIES AT THE TIM E OF HEARING ITSELF. SAID ORDER WAS PRONOUNCED AT THE TIME OF HE ARING ITSELF. 5. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 4 TH OCT.,2019. SD/- SD/- ( $ % & ' ( ) ( ! ) (ANNAPURNA GUPTA) (DIVA SINGH) )* #/ ACCOUNTANT MEMBER ' #/ JUDICIAL MEMBER % $ '$( )* +* / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT - 2. / THE RESPONDENT -3. ' ' , / CIT4. ' ' , ( )/ THE CIT(A) 5. *-. / , ' ' '/ , 012.3 / DR, ITAT, CHANDIGARH 6. .2 4! / GUARD FILE '$( / BY ORDER, 5 / ASSISTANT REGISTRAR