SH. Balwinder Singh, Hoshiarpur V. The Income Tax Officer, Hoshiarpur

MA 31/ASR/2016

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 3269 (ITAT-AMRITSAR)
• Duration Of Justice: 3 year(s) 2 month(s) 4 day(s)
• Appeal Type: Income Tax (International Taxation) Appeal
• Pronouncement Date: 20-04-2019
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 16-02-2016
• Court: TRIBUNAL
• Assessee Lawyers: J K PASSI
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR BEFORE SH.T.S. KAPOOR, ACCOUNTANT MEMBER AND SH.N.K.CHOUDHRY, JUDICIAL MEMBER M. A. NO.31(ASR)/2016 (ARISING OUT OF I.T.A NO.348(ASR)/2015) ASSESSMENT YEAR: 2009-10 SH. BALWINDER SINGH PROP. M/S. DEEP SATELLITE SYSTEM, TANDA URMUR, DISTT:- HOSHIARPUR. PAN:ABSPS5499Q VS. INCOME TAX OFFICER, DASUYA, DIST. HOSHIARPUR. (APPELLANT) (RESPONDENT) APPELLANT BY: SH. J.K. PASSI (ADV.) RESPONDENT BY: SH. RAHUL DHAWAN (DR) DATE OF HEARING: 09.09.2016 DATE OF PRONOU NCEMENT: 09.09.2016 ORDER PER N. K. CHOUDHRY (JM): THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN FILE D BY THE ASSESSEE FOR RECALLING THE EX-PARTE ORDER OF THE TR IBUNAL, DATED 13.01.2016, PASSED IN ITA NO.348(ASR)/2015 FOR ASST . YEAR:2009-10. 2. AT THE OUTSET, THE LEARNED AR CONTENDED THAT THE ASSESSEE COULD NOT ATTEND THE HEARING ON 13.01.2016 AS NO NOTICE W AS EVER SERVED UPON THE ASSESSEE OR HIS COUNSEL SH. J.K PASSI, ADVOCATE . HOWEVER, THE ASSESSEE HAS ALSO FILED THE WRITTEN SUBMISSIONS MENTIONING T HEREIN THE REASONS FOR NON ATTENDANCE, WHICH ARE REPRODUCED AS UNDER: MA NO.31(ASR)/2016 ARISING OUT OF ITA NO.348(ASR)/2015 ASST. YEAR :2009-10 2 (I) THAT APPEAL IN THIS CASE WAS DISMISSED BY YOU R GOOD SELF VIDE ORDER DATED 13.01.2016 FOR WANT OF PROSECUTION. (COPY OF DISMISSAL ORDER DATED 13.01.2016 ATTACHED) (II) THAT THE ASSESSEE AND HIS COUNSEL SH. J.K PAS SI, ADVOCATE COULD NOT ATTEND THE HEARING ON 13.01.2016, BECAUSE NO NO TICE WAS EVER SERVED UPON THE ASSESSEE OR HIS COUNSEL SH. J.K PAS SI, ADVOCATE WITH THE REASON THAT NOT APPEARED ON BEHALF OF THE ASSESSEE ON THE FIXED DATE. (III) THAT THE INCOME TAX INSPECTOR SH. JAGJIT SING H (INCOME TAX OFFICE, DASUYA) SERVED THE SAID NOTICE OF SH. BALWI NDER SINGH ON SH. BALBIR SINGH MIANI THROUGH MISTAKE AND THERE WAS NO SERVICE OF THE SAID NOTICE ON THE ASSESSEE FOR FIXATION OF CASE ON 13.01.2016. (IV) THAT SH. J.K PASSI ADVOCATE COUNSEL OF THE AS SESSEE WAS PRESENT IN THE COURT FOR ARGUING THE APPEAL NO.349 OF SH. BALBIR SINGH MIANI, BECAUSE THE APPEAL WAS ALSO FILED IN T HE CASE OF SH. BALBIR SINGH MIANI, APPEAL NO. 349(ASR)/15 FOR THE ASST. YEAR: 2010-11 AND SH. J.K. PASSI IS ALSO THE COUNSEL OF S H. BALBIR SINGH MIANI. (V) THAT THE ASSESSEE COULD NOT ARGUING THE CAS E OF SH. BALWINDER SINGH ON THE SAID DATE BECAUSE THE ASSESSEE COUNSEL WAS NOT PREPARED AND COME WITH THE ASSESSEE FILE. (VI) IN VIEW OF THE FACTS AND CIRCUMSTANCES OF T HE CASE THE ASSESSEE HAS A REASONABLE CAUSE FOR NON-COMPLIANCE AND NON-A TTENDING THE HEARING ON 13.01.2016 THROUGH THE ASSESSEE COUNSEL WAS PRESENT IN THE COURT ON BEHALF OF SH. BALBIR SINGH MIANI FOR A RGUING APPEAL NO.349(ASR)/15 FOR ASST. YEAR:2010-11. THE APPEAL W AS DISMISSED DUE TO WRONG SERVICE BY THE INSPECTOR. IT IS, THERE FORE, RESPECTFULLY PRAYED THAT APPEAL OF THE ASSESSEE MAY KINDLY BE RE CALLED/REHEARD AND OBLIGE. FEE CHALLAN OF RS.50/- IS HEREBY ENCLOS ED. IN VIEW OF THE ABOVE SUBMISSIONS, THE LEARNED COUNS EL FOR THE ASSESSEE PRAYED THAT THE ORDER OF THE TRIBUNAL DATED 13.01.2 016 MAY BE RECALLED FOR FRESH ADJUDICATION ON MERITS, TO WHICH THE LEAR NED DR DID NOT OPPOSE. 3. WE HAVE HEARD THE BOTH PARTIES AND HAVE PERUSED THE MATERIAL AVAILABLE ON RECORD. AFFIDAVIT IN SUPPORT OF CONTEN TIONS OF GROUNDS ALSO FILED BY THE COUNSEL OF THE ASSESSEE. HENCE, WE ARE SATISFIED WITH THE MA NO.31(ASR)/2016 ARISING OUT OF ITA NO.348(ASR)/2015 ASST. YEAR :2009-10 3 EXPLANATION OFFERED BY THE ASSESSEE FOR NON ATTENDA NCE ON THE SCHEDULED DATE OF HEARING. THEREFORE, IN THE INTEREST OF JUST ICE, WE RECALL THE AFORESAID ORDER OF THE TRIBUNAL DATED 13.01.2016 AN D DIRECT THE REGISTRY TO FIX THE MAIN APPEAL FOR HEARING IN DUE COURSE. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FI LED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 09 .09.2016. SD/- SD/- (T. S. KAPOOR) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDICIA L MEMBER DATED:09.09.2016. /PK/ PS. COPY OF THE ORDER FORWARDED TO: (1) THE ASSESSEE: (2) THE (3) THE CIT(A), (4) THE CIT, (5) THE SR DR, I.T.A.T., TRUE COPY BY ORDER