M/s Guru Nanak Auto Enterprises Ltd., Jalandhar V. The Addl. Commissioner of Income Tax, Jalandhar

MA 37/ASR/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3400 (ITAT-AMRITSAR)
• Duration Of Justice: 2 year(s) 11 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 12-05-2022
• Assessment Year: 2008-2009
• Appeal Filed On: 19-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PARESH CHADHA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER M. A. No. 37/Asr/2019 (Arising out of ITA No. 479/Asr/2016) Assessment Year: 2008-09 M/s Guru Nanak Auto Enterprises Ltd., 1 st Floor, 11-A New Vijay Nagar, Jalandhar [PAN: AAACG 4804F] Vs. Addl. C.I.T., Range-III, Jalandhar (Appellant) (Respondent) Appellant by : Sh. Pankaj Bhalla, CA & Sh. Paresh Chadha, CA Respondent by: Sh. Satbir Singh, Sr. DR Date of Hearing: 13.05.2022 Date of Pronouncement: 28.07.2022 ORDER Per Anikesh Banerjee, J.M.: The miscellaneous application is preferred by the assessee for recalling the order of the Income Tax Appellate Tribunal, Amritsar Bench, bearing ITA No. 479/Asr/2016 order pronounced dated 21/05/2019. The petition was filed on 20/08/2019. MA No. 37/Asr/2019 Gurunanak Auto Enterprises Ltd. v. Addl. CIT 2 2. The fact of the case is that the order of the ITAT Amritsar Bench was passed exparte without considering the assessee’s ground. During the date of hearing the assessee was unable to appear before the Bench and filed the following reason which is extracted as follows: “Reasons for Not Attending the Personal Hearing 4. The present appeal was filed by the applicant contesting additions as detailed in Memorandum of Appeal. 5. The notice of hearing before the Hon'ble Tribunal was not received by the assessee as categorically mentioned in Para - 2 of the order of Hon'ble ITAT. Further the registry of Hon'ble bench has sent the notice at the address "M/s. Guru Nanak Auto Enterprises Pvt Ltd., H.O. 1 st Floor, HC Complex, Adjacent NV Motors, Rajendera Nagar, Police Lines Road, Whereas the said notice was not delivered and received back. Whereas the appellant has in column no. 10 has given his address as "S. Prem Singh Advocate, Model Town Road, Jalandhar."The notice was not received by the assessee as was sent on wrong address by the registry. 6. Moreover the address of the assessee company has changed from 16-04-2019. The proof of change in address as intimated to ROC is annexed as per Annexure- 2. (Pg. 9 -12) The revised form 36 is also annexed herewith with new address i.e. "Guru Nanak Auto Enterprises Ltd G.T.Road, Jamalpur -144632, Tehsil Phagwara, Distt. Kapurthala"is attached in Annexure-3. (Pg. 13-15) 7. Further the Counsel appointed by the assessee-company neither did appeal before the Hon'ble Tribunal on the fixed date of hearing, nor informed the company regarding the date of hearing. The assessee-company was left no option than to change its Counsel and accordingly a new Counsel is appointed.” 3. Considering the above submission the assessee relied on the documents available in the record. We find that the assessee has reasonable cause for non attending the hearing before the ITAT. Respectful observation of the judicial MA No. 37/Asr/2019 Gurunanak Auto Enterprises Ltd. v. Addl. CIT 3 orders in the case of Tower Capital & Securities Pvt. Ltd. v. Asstt. CIT, Mumbai 2012 SCC Online ITAT 13714 and CIT, Madras v. S. Chenniappa Mudaliar, Madurai (1969) 1 SCC 591. The order was passed without adjudicating the ground of the assessee and the documents filed before the Bench. Accordingly, we are accepting the miscellaneous application filed by the assessee and the order of ITA No. 479/Asr/2016 is legal and we will fix for further hearing. 4. In the result, the miscellaneous application filed by the assessee is allowed. Order pronounced in the open court on 28.07.2022 Sd/- Sd/- (Dr. M. L. Meena) (Anikesh Banerjee) Accountant Member Judicial Member *GP/Sr. PS* Copy of the order forwarded to: (1) The Appellant: (2) The Respondent: (3) The CIT(A), (4) The CIT concerned (5) The Sr. DR, I.T.A.T (6) The Guard File True Copy By Order