Sh. Sohan Singh Garcha, Ludhiana V. DCIT, Ludhiana

MA 41/CHANDI/2017

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 5509 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-11-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 22-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K S BAINSADDL
• Assessee Lawyers: SANJEEV KUMAR GARG
• Keywords: Opportunity of being heard; Principle of natural justice; Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH B, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER M.A.NOS.41 & 42/CHD/20117 IN C.O.NOS.39 & 5/CHD/2012 IN ITA NO.973 & 1330/CHD/2012 (ASSESSMENT YEAR : 2006-07) SHRI SOHAN SINGH GARCHA, VS. THE D.C.I.T., 901/2, PUNJAB MATA NAGAR, CIRCLE VI, LUDHIANA LUDHIANA. PAN: AGQPG7446L (APPELLANT) (RESPONDENT) APPLICANT BY : SHRI SANJEEV KUMAR GARG RESPONDENT BY : SHRI K.S. BAINS,ADDL.CIT DR DATE OF HEARING : 27.10.2017 DATE OF PRONOUNCEMENT : 10.11.2017 O R D E R PER ANNAPURNA GUPTA, A.M . : BOTH THESE MISCELLANEOUS APPLICATIONS ARE FILED BY THE APPLICANT FOR RECALLING THE CONSOLIDATED ORD ER OF THE TRIBUNAL DATED 22.11.2016 FOR ASSESSMENT YEAR 2006- 07, WHICH WERE DECIDED AND DISMISSED EX-PARTE. 2. THE REASON FOR NON-APPEARANCE ON THE LAST DATE OF HEARING GIVEN IN THE APPLICATION IS THAT DUE TO SOME INADVERTENT ERROR, THE DATE OF HEARING WAS NOTED AS 22.12.2016 INSTEAD OF 22.11.2016. AN AFFIDAVIT OF T HE ASSESSEE AVERRING THE SAID FACTS WAS PLACED BEFORE US. 3. THE LD. DR DID NOT CONTROVERT THE SAME. 2 4. WE HAVE GONE THROUGH THE ENTIRE FACTS OF THE CASE. WE ARE CONVINCED THAT THE ASSESSEE WAS PREVE NTED BY SUFFICIENT REASON FOR NOT APPEARING BEFORE THE T RIBUNAL ON THE APPOINTED DATE OF HEARING TO PROSECUTE THE A PPEAL. WE ARE THEREFORE OF THE OPINION THAT TO MEET THE EN DS OF NATURAL JUSTICE, THE ASSESSEE SHOULD BE GIVEN A REA SONABLE OPPORTUNITY OF BEING HEARD. EXERCISING THE POWER OF THE TRIBUNAL PROVIDED IN THE PROVISO TO RULES 24 AND 25 OF THE ITAT RULES 1963, TO SET ASIDE AN EX-PARTE ORDER AND RESTORE THE APPEAL IN CASE WHERE AN ASSESSEE DEMONS TRATES REASONABLE CAUSE FOR NON-APPEARANCE, AND CONSIDERIN G THE ENTIRETY OF FACTS IN THE PRESENT CASE, WE ARE OF TH E VIEW THAT THIS IS A FIT CASE FOR RECALLING THE ORDER FOR FRESH HEARING, WHICH WE HEREBY DO. THE REGISTRY IS DIREC TED TO FIX THE CASE FOR FRESH HEARING ON 7.3.2018 AND ISSU E FORMAL NOTICE OF THE SAME TO BOTH THE PARTIES. 5. IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATIONS FILED BY THE APPLICANT ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (SANJAY GARG) (ANNAPURNA GUPTA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 10 TH NOVEMBER, 2017 *RATI* COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. THE CIT 5. THE DR ASSISTANT REGISTRAR, ITAT, CHANDIGARH