ITO, Chandigarh V. B.K. Khanna, Chandigarh

MA 40/CHANDI/2016

• Counselvise Citation: [2023] 102 COUNSELVISE.COM (IT) 0097 (ITAT-CHANDIGARH)
• Duration Of Justice: 7 year(s) 6 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-11-2023
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 02-11-2023
• Assessment Year: 1998-1999
• Appeal Filed On: 12-04-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

आयकर अपीलीय अिधकरण,च᭛डीगढ़ ᭠यायपीठ “ए” , च᭛डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH (VIRTUAL COURT) ᮰ी आकाश दीप जैन, उपा᭟यᭃ एवं ᮰ी िवᮓम ᳲसह यादव, लेखा सद᭭य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM Miscellaneous Application No. 39/Chd/2016 In ITSS NO. 78/Chd/ 2004 B.P. : 01/04/1987 To 20/11/1997 The ITO W-1(4), Chandigarh बनाम Shri Bal Krishan Khanna 2200, Sector 15C Chandigarh ̾थायी लेखा सं./PAN NO: अपीलाथᱮ/Appellant ᮧ᭜यथᱮ/Respondent Miscellaneous Application No. 40/Chd/2016 In ITA NO. 195/Chd/ 2009 Assessment Year: 1998-99 The ITO W-1(4), Chandigarh बनाम Shri B.K. Khanna 2200, Sector 15C Chandigarh ̾थायी लेखा सं./PAN NO: अपीलाथᱮ/Appellant ᮧ᭜यथᱮ/Respondent िनधाᭅᳯरती कᳱ ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज᭭व कᳱ ओर से/ Revenue by : Smt. Amanpreet Kaur, Sr. DR सुनवाई कᳱ तारीख/Date of Hearing : 03/11/2023 उदघोषणा कᳱ तारीख/Date of Pronouncement : 08/11/2023 आदेश/Order PER VIKRAM SINGH YADAV, A.M. : Both the above Miscellaneous Applications have been filed by the Revenue against the common order passed by the Coordinate Bench vide order dt. 22/05/2013. 2. In both the Misc. Application Revenue has submitted as under: Miscellaneous Application for recalling the order dated 22.05.2013 whereby the case of the applicant stands dismissed for non prosecution with the prayer that the order be recalled and the case be ordered to be heard on merits. RESPECTFULLY SHOWETH 2 1. That the aforementioned case was fixed for 16.05.2013, before the Hon'ble Income Tax Appellant Tribunal Chandigarh Bench and case was dismissed for non prosecution on behalf of the Department. 2. That there was no willful or intentional neglect on the part of the Department visa-vis non-prosecution, as the departmental Representative was on leave on the said date of hearing. 3. That the applicant came to know about the said dismissal of the case on 27.06.2013 when the said order was received in the office of the Commissioner of Income Tax-I, Chandigarh. 4. That no prejudice shall be caused to be non applicant if the order is recalled a. d the appeal is ordered to the heard on merits whereas the applicant shall be put to an irreparable loss if the order is not recalled. It is therefore, most respectfully prayed that the non-prosecution of the applicant in the above mentioned case may kindly be excused and the order be recalled and the case be ordered to be heard on merits or any other relief be given which this Hon'ble Forum deems fit and proper in the facts and circumstances of the case. 3. The Ld. DR is heard who has relied on the Misc. Applications so filed by the Revenue and submitted that since the order has been passed on account of non prosecution as the Ld. DR was on leave on the scheduled date of hearing, it was requested that the matter may be recalled and the appeal of the Revenue be heard on merits. 4. The Ld. AR is heard who has not raised any specific objection where the matter is recalled for hearing on merits. It was further submitted that on similar lines where the matter in other connected group cases were dismissed in limine on account of non prosecution, the coordinate Bench had recalled those orders and thereafter the matter has been adjudicated on merits of the case and in this regard our reference was drawn to the order dt. 23/12/2016 passed in MA Nos. 35 to 38/Chd/2016 arising out of IT(SS)A. Nos. 74 to 77/Chd/2004. 5. After hearing both the parties and considering the material available on the record, given that the appeal filed by the Revenue was dismissed on account of non prosecution and not on merits of the case and there was reasonable cause for non- appearance on behalf of Revenue, the order so passed by the Coordinate Bench is 3 hereby recalled for hearing on merits. The next date of hearing is scheduled for 20/11/2023. As pronounced in the open Court, separate notice is dispensed with. 6. In the result, both the above Misc. Applications filed by the Revenue are disposed off in light of aforesaid direction. (Order pronounced in the open Court on 08/11/2023 ) Sd/- Sd/- आकाश दीप जैन िवᮓम ᳲसह यादव (AAKASH DEEP JAIN) ( VIKRAM SINGH YADAV) उपा᭟यᭃ / VICE PRESIDENT लेखा सद᭭य/ ACCOUNTANT MEMBER AG Date: 08/11/2023 आदेश कᳱ ᮧितिलिप अᮕेिषत/ Copy of the order forwarded to : 1. अपीलाथᱮ/ The Appellant 2. ᮧ᭜यथᱮ/ The Respondent 3. आयकर आयुᲦ/ CIT 4. आयकर आयुᲦ (अपील)/ The CIT(A) 5. िवभागीय ᮧितिनिध, आयकर अपीलीय आिधकरण, च᭛डीगढ़/ DR, ITAT, CHANDIGARH 6. गाडᭅ फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar