Himachal Fashion Pvt. Ltd., Ludhiana V. ITO, W-6(2), Ludhiana

MA 3/CHANDI/2021

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 6480 (ITAT-CHANDIGARH)
• Duration Of Justice: 10 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-12-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 24-01-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर य कर , य य “ए”, IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’, CHANDIGARH , य य!क "य ए # $ % & ' , ेख "य BEFORE SMT.DIVA SINGH, JUDICIAL MEMBER AND SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER MA No.3/Chd/2021 In आयकर अपील सं./ ITA No.1566/Chd/2017 / Assessment Year : 2012-13 M/s Himachal Fashion Pvt. Ltd., (Formerly known as Canded Chemical Fibers Co. Ltd.), 851, Industrial Area-A, Ludhiana. ब म The Income Tax Officer, Ward 6(2), Ludhiana. ./PAN NO: AADCC2296C /Appellant /Respondent /Assessee by: Shri Gaurav Sharma, CA. ! / Revenue by: Dr.Ranjit Kaur, Sr. DR " # $ /Date of Hearing : 17.11.2021 %&'( $ /Date of Pronouncement: 14.12.2021 आदेश/ORDER Per Annapurna Gupta, Accountant Member: Th e p r e s e n t M i s c e l l a n e o u s A p p l i c a t i o n h a s b e e n f i l ed b y t h e a p p l i c a n t f o r r e c a l l i n g t h e e x - p a r te o r d e r of t he MA No.3/Chd/2021 A.Y.2012-13 2 Tr i b u n a l d a t e d 2 7 . 0 9 . 2 0 1 9 i n I TA N o . 1 5 6 6 / C h d / 2 0 1 7 r e l a t i n g t o a s se ss m e n t y e a r 2 0 1 2 - 1 3 . 2 . 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I t w a s , t h e r e f o r e , r e q u es te d t h a t MA No.3/Chd/2021 A.Y.2012-13 3 t h e e x - p a r te o r d e r be r e c a l le d f or h e a r i n g s i n c e the d e f a u lt o f n o n a p p e a r a n c e h a p p e ne d on a c c o u n t o f a b o n a f i d e r e a s o n d ue t o w h i c h n o a d j o u r n m e n t a p p l i c a t i o n c o u ld b e s e n t o n t h e d a t e o f h e a r i n g . 3 . Th e L d . D R , o n t h e o t he r h a n d , p o i n t e d o u t t h a t t h e o r d e r p a s se d b y t h e I TA T w a s a d e t a i l e d o r d e r p a s s ed o n m e r i t s a n d w a s n o t m e r e d i s m i s s a l o f t h e a p p e a l o n a c c o u n t o f n o n - p r o s e c u t io n . 4 . To t h i s , t h e L d . C o u n s e l f o r t h e a ss e s s e e c o n te n de d t h a t t h e H o n ' b l e De l h i H i g h C o u r t i n t h e c a se o f Om P r a ka s h S a n g w a n V s . I TO i n I TA N o . 6 2 5 / 2 0 1 8 & C M A p p e a l N o . 2 1 4 3 6 / 2 0 1 8 & I TA N o . 6 2 6 / 2 0 1 8 & C M A p p e a l N o . 2 1 4 3 7 / 2 0 1 8 ) h a s a f f i r m e d th e r e c a l l i n g o f t h e o rd e r s p a s s e d o n m e r i t s o n a c c o u n t o f n o n - p r o s e c u t i o n a s pe r R u l e 2 4 o f t h e I n c o m e Ta x A p p e l l a t e Tr i b u n a l R u l e s , 1 9 63. 5 . W e h a ve h e a r d b o t h t h e p a r t i e s a n d w e f i n d t h a t t he a s s e s se e h a s d e m o n s t r a t e d b o n a f i d e r e a s o n a b l e c a u s e f o r n o t r e p r e s e n t i n g t h e a p p e a l o n t h e a p p o i n t e d d a t e of h e a r i n g b e i n g u n a w a r e o f t h e s a m e o n a c co u n t o f c h a n g e of co u n s e l . F a c t s o n r e c o r d r e ve a l t h a t t h e a s s e s se e h a d a u t h o ri z e d o ne S h . V . K Tu l s i y a n , F C A t o r e p r e se n t i t s c a s e b e f o r e us w h i c h , MA No.3/Chd/2021 A.Y.2012-13 4 t h e d i r e c t o r o f th e a s s e s se e c o m p a n y h a s s t a t e d o n o a t h t o h a v e s u b se q ue n tl y c h a n g e d t o Sh . G a u r a v S h a r m a , C A . Th e c o n t e n t i o n o f t h e L d . C o u n s e l f o r th e a s se s se e t h e r ef o r e , t h a t t h e a s s e s se e r e m a i n e d u n a w a r e o f t h e n o t i c e s se n t , a p p e a r s t o b e b o n a f i d e . T h e e x p a r te o r d e r p a s s e d i n a p p e a l t h e r e f or e n e e d s t o b e r e c a l l e d f o r he a r i n g a f r e s h a f te r g r a nt i n g d u e o p p o r t u n i t y t o t h e a s se s se e t o a r g u e i t s c a se , a s pe r R u l e 2 4 o f t h e I n c o m e Ta x A p p e l l a te Tr i b u n a l R u l e s , 1 96 3 w hi c h r e q u i r e a p p e a l s to b e d i s p o s e d o f f o n m e r i t s e v e n wh e r e t he a p p e l l a n t s d o n o t a p p e a r i n p e r s o n o r t h r o u g h t h e i r a u t h o r i z e d r e p r e s e n t a t i v e s a n d s u c h a p p e a l s c a n b e r e c a l le d a n d r e s t o r e d o n t h e s a t i s f a c t i o n o f t h e Tr i b u n a l t ha t t h e r e w a s s u f f i c i e n t c a u s e f o r n o n a p pe a r a n c e . 6 . I n v ie w o f t he s a m e a n d i n a c c o r d a n c e w it h t h e d e c i s i o n o f t he H o n ' b l e De l h i H ig h C o u r t a s s t a t e d b y t he L d . C o u n s e l f o r t h e a s se s se e b e f o r e u s i n t h e c a s e of O m P r a k a s h S a n g w a n ( s u p r a ) , t h e o r d e r p a s se d i n a p p ea l I n I TA N o . 1 5 6 6 / C h d / 2 0 1 7 d a t e d 2 7 - 0 9 - 2 0 1 9 i s re c a l l e d an d r e f i xe d f o r he a r i n g o n 2 4 . 0 1 . 2 0 2 2 . Th e d a t e o f f i xa t i o n o f t h e a p p e a l w a s p r o n o u n c e d i n t h e o p e n c o u r t i t s e l f . N o s e p a r a te n o t i ce b e i s s u e d t o t h e p a r t i e s . MA No.3/Chd/2021 A.Y.2012-13 5 7 . I n t h e re s u l t , t he M i s c e l l a n e o u s A p p l i c a t i o n f il e d b y t h e a p p l i c a n t i s a l l o w e d . O r d e r p r o n o u n ce d i n t h e O p e n C o u r t . Sd/- Sd/- # $ % & ' (DIVA SINGH ) (ANNAPURNA GUPTA) ! " /Judicial Member () " /Accountant Member # /Dated: 14 th December, 2021 *र ी* & ) * + , + / Copy of the order forwarded to : 1. / The Appellant 2. / The Respondent 3. " - / CIT 4. 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