Sh. Parveen Kumar, Ludhiana V. ACIT, Ludhiana

MA 43/CHANDI/2017

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 5512 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-11-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 26-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K S BAINSADDL
• 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.43/CHD/2017 IN ITA NO.498/CHD/2016 (ASSESSMENT YEAR : 2007-08) SHRI PARVEEN KUMAR AGGARWAL, VS. THE D.C.I.T., PROP. M/S M.K.PROCESSING, CIRCLE I, C-234, FOCAL POINT, LUDHIANA LUDHIANA. PAN: ADDPA2087K (APPELLANT) (RESPONDENT) APPLICANT BY : NONE RESPONDENT BY : SHRI K.S. BAINS,ADDL.CIT DR DATE OF HEARING : 27.10.2017 DATE OF PRONOUNCEMENT : 10.11.2017 ORDER PER ANNAPURNA GUPTA, A.M . : THIS MISCELLANEOUS APPLICATION IS FILED BY THE APPLICANT FOR RECALLING OF THE ORDER OF THE TRIBUNA L DATED 23.11.2016 FOR ASSESSMENT YEAR 2007-08, WHICH WAS DISMISSED EX-PARTE FOR WANT OF PROSECUTION. 2. THE APPLICANT SUBMITTED THAT THE APPEAL WAS INITIALLY FIXED FOR 13.9.2016 AND WAS FIXED FOR 23. 11.2016 ON THE LAST DATE OF HEARING. THE REASON FOR NON- APPEARANCE ON THE LAST DATE OF HEARING GIVEN IN THE APPLICATION IS THAT SHRI PANKAJ BHALLA, THE COUNSEL WHO HAD TO APPEAR BEFORE THE BENCH HAD ERRONEOUSLY NOTE D THE DATE OF HEARING AS 25.11.2016 INSTEAD OF 23.11.2016 . NOTARIZED COPY OF THE RELEVANT DATES OF DIARY OF TH E COUNSEL WAS ALSO FILED. AN AFFIDAVIT OF THE ASSESS EE AVERRING THE SAID FACTS WAS PLACED BEFORE US. 2 3. THE LD. DR DID NOT CONTROVERT THE SAME. 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 DIRE CTED TO FIX THE HEARING OF THE APPEAL IN DUE COURSE AND ISS UE 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