Smt. Mohinder Kaur Josh, Hoshiarpur V. The ACIT, Hoshiarpur

MA 29/ASR/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0163 (ITAT-AMRITSAR)
• Duration Of Justice: 2 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-05-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2001-2002
• Appeal Filed On: 15-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: J S BHASIN
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. B.P.JAIN, ACCOUNTANT MEMBER M.A. NO.28(ASR)/2013 ARISING OUT OF I.T.A. NO.88(ASR)/2012 ASSESSMENT YEAR:2006-07 PAN :AANPH3846C SH.JASWINDER HANS VS. ASSTT. COMMR. OF INCOME TAX , JALANDHAR. JALANDHAR. (APPELLANT) (RESPONDENT) M.A. NO.29(ASR)/2013 ARISING OUT OF I.T.A. NO.90(ASR)/2012 ASSESSMENT YEAR:2001-02 PAN :ACYPJ9087A SMT. MOHIDER KAUR JOSH VS. DY.. COMMR. OF INCOME TAX, MLA, HOSHIARPUR. HOSHIARPUR. (APPELLANT) (RESPONDENT) M.A. NO.30(ASR)/2013 ARISING OUT OF I.T.A. NO.353(ASR)/2012 ASSESSMENT YEAR:2008-09 PAN :ALNPS8566Q SH.PARAMJIT SINGH SARAI, VS. INCOME TAX OFFICER, 86, NEW JAWAHAR NAGAR, WARD III(3) JALANDHAR. JALANDHAR. APPELLANT BY:SH.J.S.BHASIN, ADVOCATE RESPONDENT BY:SH.TARSEM LAL, DR DATE OF HEARING:10/05/2013 MA NOS. 28 TO 30(SASR)/2013 2 DATE OF PRONOUNCEMENT:10/05/2013 ORDER PER BENCH ; THESE MISCELLANEOUS APPLICATIONS FILED BY THREE DI FFERENT ASSESSEES FOR RECALLING THE DIFFERENT ORDERS OF THE ITAT, AMR ITSAR BENCH, EACH DATED 17 TH JANUARY, 2013 PASSED IN ITA NOS.88, 90 & 353(ASR) /2012 FOR THE ASSESSMENT YEARS 2006-07, 2001-02 AND 2008-09 IN WH ICH THIS BENCH HAS DISMISSED THE APPEALS OF THE ASSESSEES DUE TO NON- APPEARANCE. 2. THE LD. COUNSEL FOR THE ASSESSEES, MR. J.S. BHA SIN, ADVOCATE HAS FILED ALMOST SIMILAR WRITTEN SUBMISSIONS IN ALL THE MISCELLANEOUS APPLICATIONS DATED 12.02.2013 AND HAS REQUESTED TO RECALL THE SA ID ORDERS OF THE TRIBUNAL. THE WRITTEN SUBMISSIONS FILED BY THE ASSESSEE IN M A NO.28(ASR)/2013 ARE REPRODUCED HEREUNDER, WHICH ARE IDENTICAL IN OTHER MISC. APPLICATIONS: SUB: APPLICATION FOR RECALLING OF ORDER UNDER RULE 24 OF APPELLATE TRIBUNAL RULES, 1963. RESPECTFULLY SHOWETH: 1. THAT THE APPELLANT HEREIN IS IN RECEIPT OF ORDE R DATED 17.01.2013 PASSED BY THE HONBLE BENCH IN ITA NO.88(ASR)/201 2 WHEREBY HIS APPEAL HAS BEEN DISMISSED EX-PARTE FOR WANT O F PROSECUTION, BY APPLYING CIT VS. MULTIPLAN INDIA LTD. 38 ITD 3 10 (DELHI). A COPY OF THIS ORDER IS APPENDED AS ANNEXURE A FO R KIND PERUSAL. 2. THAT THE ASSESSEE HAS BEEN INFORMED BY HIS COUN SEL SH.J.S.BHASIN, ADVOCASTE THAT HE COULD NOT MAKE AP PEARANCE IN THE ABOVE MATTER, FIXED FOR HEARING ON 17.01.2013, INA SMUCH AS, IN HIS CASE DIARY, THE DATE OF HEARING, HAD BEEN WRONGLY NOTED AS 29.01.2013. IN FACT, ON 23.10.2012, WHEN THE ABOVE APPEAL WAS LAST FIXED BEFORE THE BENCH ALONG WITH THREE MORE APPEALS REPRESENTE D BY MR. BHASIN, ALL THE FOUR APPEALS ARE ADJOURNED TO A COMMON DAT E, WHICH ON MA NOS. 28 TO 30(SASR)/2013 3 PRONOUNCEMENT IN THE COURT, WAS NOTED AS 29.01.201 3 AND ACCORDINGLY, IN NEXT YEARS DIARY OF THE COUNSEL, ALL THE FOUR MATTERS WERE NOTED FOR HEARING ON 29.01.2013. IT WAS THIS UNINTENDED ERROR IN NOTING THE DATE BY THE COUNSEL THAT HE FAILED TO M AKE APPEARANCE BEFORE THE BENCH ON 17.01.2012, THE ACTUAL DATE FI XED FOR HEARING. TO SUPPORT THIS VERSION, RELEVANT PAGES OF THE CASE D IARY OF THE COUNSEL FOR 23.10.2012, 17.01.2013 AND 29.01.2013 ARE APPE NDED FOR KIND PERUSAL OF THE BENCH. 3. THAT NOTWITHSTANDING THE ABOVE, FACTS OF THE CA SE WERE WELL NARRATED IN APPEAL MEMO WITH ENOUGH GROUNDS RAISED THAT COULD HAVE ENABLED THE HONBLE BENCH TO DECIDE THE CASE ON ME RITS RATHER THAN DISMISSING THE APPEAL EX-PARTE. IT IS TRITE LAW TH AT EVEN WHILE DISPOSING OF THE APPEAL EX-PARTE, THE MATERIAL ON RECORD HAS TO BE TAKEN INTO CONSIDERATION. NON CONSIDERATION OF SUCH MATERIAL, ALSO CONSTITUTES REASONABLE CAUSE, TO RECALL THE ORDER. 4. WITHOUT PREJUDICE TO ABOVE, RULE 24 OF THE INCO ME TAX (APPELLATE TRIBUNAL), RULES, 1963 CLEARLY PROVIDES FOR A DECISION ON THE MERITS EVEN IN THE ABSENCE OF THE APPELLANT, S O THAT DISMISSAL FOR DEFAULT, WHICH IS A PROCEDURE RECOGNIZED IN CIVIL COURTS, WILL NOT HAVE APPLICATION. IT WAS SO HELD IN THE CASE OF RAJENDR A PRASAD BORAH V. ITAT (2008) 302 ITR 243 (GAUHATI) FOLLOWING THE DE CISION OF HONBLE SUPREME COURT IN CIT VS. S CHENNIAPPAL MUD ALIAR (1969) 74 ITR 41 (SC). 5. THEREFORE, IN VIEW OF THE ABOVE SUBMISSIONS, IT BE KINDLY APPRECIATED THAT THE ASSESSEE WAS PREVENTED BY SUF FICIENT CAUSE IN FAILING TO MAKE APPEARANCE BEFORE THE HONBLE BENC H ON 17.01.2013 WHEN THE APPEAL WAS LAST FIXED FOR HEARING. 6. THE CHALLAN FOR REQUISITE FEE OF RS.50/- SINCE PAID IS ENCLOSED. IT IS, THEREFORE, HUMBLY PRAYED THAT THE ENCLOSED ORDER OF THE BENCH BE KINDLY RECALLED AND THE MATTER BE RE-FIX ED FOR HEARING ON MERITS. SD/- ASSESSEE THROUGH J.S.BHASIN ADVOCATE MA NOS. 28 TO 30(SASR)/2013 4 3. THE LD. DR, SH. TARSEM LAL, DID NOT OPPOSE THE R EQUEST OF THE ASSESSEE MADE IN THE WRITTEN SUBMISSIONS. 4. WE HAVE HEARD BOTH THE PARTIES AND THOROUGHLY GONE THROUGH THE SUBMISSIONS MADE BY THE ASSESSEES IN THE MISCELLAN EOUS APPLICATIONS AND WE ARE OF THE VIEW THAT THE ASSESSEES HAVE EXPLAINE D REASONABLE AND SUFFICIENT CAUSE FOR RECALL OF THE ORDER OF THE TR IBUNAL DATED 17 TH JANUARY, 2013. THEREFORE, IN THE INTEREST OF JUSTICE, WE RE CALL THE ORDERS THE TRIBUNAL DATED 17 TH JANUARY, 2013 IN EACH CASE OF THIS BENCH AND DIREC T THE REGISTRY TO FIX THE MAIN APPEALS FOR HEARING ON 26.08.2013. THERE IS NO NEED TO ISSUE SEPARATE NOTICE TO THE PARTIES, AS THE DATE FIXED F OR HEARING, HAS BEEN NOTED BY THE PARTIES. 5. IN THE RESULT, ALL THE THREE MISC APPLICATIONS F ILED BY THE ASSESSEES ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 10TH M AY, 2013. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 10 TH MAY, 2013 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:SH.JASWINDER SINGH (II) SMT. MOHINDER KAUR JOSH (III) SH.PARAMJIT SINGH SARAIN, JALANDHAR 2. THE DCIT, HOSHIARPUR/ ACIT,JLR/ITO, WARD III(3), JA LANDHAR. 3. THE CIT(A), JALANDHAR. 4. THE CIT, JALANDHAR. 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER