M/s. Continental Construction Co., Jammu V. The Deputy Commissioner of Income tax, Jammu

MA 32/ASR/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1973 (ITAT-AMRITSAR)
• Duration Of Justice: 6 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-07-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 18-07-2014
• Assessment Year: 2009-2010
• Appeal Filed On: 24-01-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAAD KIDWAI
• Assessee Lawyers: DILIP KAUL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. A.D. JAIN, JUDICIAL MEMBER AND SH. B.P.JAIN, ACCOUNTANT MEMBER M.A.NO.32(ASR)/2014 (ARISING OUT OF I.T.A. NO38.(ASR)/2013) ASSESSMENT YEAR:2009-10 PAN :AADFC7299Q .M/S. CONTINENTAL CONSTRUCTION COMPANY VS. DY.COMMR . OF INCOME TAX, TRIKUTA NAGAR, JAMMU (J&K) (HQRS.), JAMMU. (APPLICANT) (RESPONDENT) AND I.T.A. NO.27(ASR)/2013 ASSESSMENT YEAR:2009-10 PAN :AADFC7299Q DY. COMMR. OF INCOME TAX VS. M/S. CONTINENTAL CO NSTRUCTION COMPANY, CIRCLE-1, JAMMU. TRIKUTA NAGAR, JAMMU (J&K) (APPELLANT) (RESPONDENT) APPLICANT BY: SH. DILIP KAUL, CA RESPONDENT BY:SH. SAAD KIDWAI, DR DATE OF HEARING:18/07/2014 DATE OF PRONOUNCEMENT:18/07/2014 ORDER MA NO.32(ASR)/2014 2 PER B.P.JAIN, AM ; THIS MISCELLANEOUS APPLICATION ARISES FROM THE ORD ER OF THE ITAT, AMRITSAR BENCH, AMRITSAR OUT OF ITA NO.38(ASR)/2013 AND IN ITA NO.27(ASR)/2013 DATED 07.10.2013. 2. THE ASSESSEE IN THE MISC. APPLICATION HAS SUBMIT TED AND THE LD. COUNSEL APPEARING ON BEHALF OF THE ASSESSEE ARGUED THAT THE CASE WAS FIXED FOR HEARING ON 13.08.2013 AND THE ASSESSEE THROUGH HIS COUNSEL HAD SENT A REQUEST LETTER DATED 08.08.2013 SEEKING ADJOURNMENT IN THE SAID APPEALS I.E. IN ITA NO.38(ASR)/2013 & ITA NO.27(ASR)/2013. THE S AID ADJOURNMENT APPLICATION WAS SENT ON 10.08.2013 THROUGH SPEED PO ST ON THE GROUND THAT THE WIFE OF THE MAIN PARTNER WAS DETECTED WITH CANC ER AND WAS UNDERGOING SURGICAL AND OTHER PROCEDURES AT NEW DELHI. THE SAI D APPLICATION FOR ADJOURNMENT WAS IN FACT RECEIVED BY THE ITAT, AMRIT SAR BENCH ON 19.08.2013 WHICH IN FACT SHOULD HAVE BEEN RECEIVED WITHIN 2 TO 3 DAYS. THE ASSESSEE HAS SUBMITTED COPY OF THE RECEIPT OF DISPA TCH ON 10.08.2013 FOR THE APPLICATION SEEKING ADJOURNMENT AND A CERTIFICATE O F THE HEAD POST OFFICE, JAMMU THAT THE LETTER HAD BEEN DELIVERED ON 19.08.2 013. MOREOVER, NOTICE IN THE REVENUE APPEAL HAS NOT BEEN SERVED ON THE ASSES SEE TO FILE THE CROSS OBJECTION. THEREFORE, THE APPEAL HAVING BEEN HEARD EX-PARTE WITHOUT GIVING MA NO.32(ASR)/2014 3 OPPORTUNITY OF BEING HEARD SHOULD BE SET ASIDE SINC E THERE IS SUFFICIENT CAUSE FOR NON-APPEARANCE ON THE DATE FIXED FOR HEARING UN DER RULE 24 OF INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963. THE ASSESSEE RELIED UPON THE DECISIONS OF VARIOUS COURTS OF LAW IN THIS REGARD. 3. THE LD. DR, ON THE OTHER HAND OPPOSED THE MISC. APPLICATION OF THE ASSESSEE. 4. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSE D THE FACTS OF THE CASE. WE ARE CONVINCED WITH THE REASONS MENTIONED I N THE MISC. APPLICATION AND AS ARGUED BY THE LD. COUNSEL FOR THE ASSESSEE T HAT THE ADJOURNMENT APPLICATION WAS SENT ON 10.08.2013 AND WAS DELIVERE D TO ITAT, AMRITSAR BENCH, ON 19.08.2013 AND THE ASSESSEE HAS NOT BEEN SERVED THE NOTICE WITH REGARD TO THE REVENUES APPEAL AND ACCORDINGLY, WE FIND THAT THERE IS SUFFICIENT CAUSE FOR NON-APPEARANCE OF THE ASSESSEE OR HIS REPRESENTATIVE ON THE DATE FIXED FOR HEARING IN THE MAIN APPEAL DATED 13.08.2013. ACCORDINGLY, IN THE INTEREST OF JUSTICE AND FOR THE REASONS MEN TIONED HEREINABOVE, WE SET ASIDE OUR EX-PARTE ORDER DATED 7.10.2013 PASSED IN ITA NO.38(ASR)/2013 & ITA NO.27(ASR)/2013 AND RESTORE THE SAME TO BE REFI XED ON 17.09.2014. THE SAID DATE HAS BEEN NOTED BY BOTH THE PARTIES AND NO FURTHER NOTICE IS MA NO.32(ASR)/2014 4 REQUIRED TO BE SENT IN THIS REGARD. ACCORDINGLY, TH E MISC. APPLICATION FILED BY THE ASSESSEE IS ALLOWED. 5. IN THE RESULT, THE M.A.NO.32(ASR)2013 FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 30TH JULY, 2014. SD/- SD/- (A.D.JAIN) (B.P. JAIN) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 30TH JULY, 2014 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:M/S. CONTINENTAL CONSTRUCTION COMPANY, TRIKUTA NAGAR, JAMMU. 2. THE DCIT HQRS. JAMMU 3. THE CIT(A), JAMMU 4. THE CIT, JAMMUS 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR