M/s Girnar Hosiery Works, Ludhiana V. Addl. CIT, Ludhiana

MA 46/CHANDI/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0766 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-09-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 23-08-2013
• Assessment Year: 2004-2005
• Appeal Filed On: 30-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S C JAIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B, CHANDIGARH BEFORE SHRI T.R. SOOD, ACCOUNTANT MEMBER AND MS. SUSHMA CHOWLA, JUDICIAL MEMBER M.A. NO.46 /CHD/2013 (IN ITA NO.1019 /CHD/2010) (ASSESSMENT YEAR: 2004-05) M/S GIRNAR HOSIERY WORKS, VS. THE ADDL.C.I.T., ST.NO.VI, GURU NANAK DEV NAGAR, RANGE III, BASTI JODHEWAL, LUDHIANA. LUDHIANA. PAN: AABFG-1961H (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI S.C.JAIN RESPONDENT BY : SHRI AKHILESH GUPTA, DR DATE OF HEARING : 23.08.2013 DATE OF PRONOUNCEMENT : 03.09.2013 O R D E R PER SUSHMA CHOWLA, JM: THE APPLICANT HAS FILED THIS MISCELLANEOUS APPLICAT ION FOR RECALLING THE ORDER DATED 24.05.2012 IN ITA NO.1019 /CHD/2010 RELATING TO THE ASSESSMENT YEAR 2004-05. 2. THE GRIEVANCE OF THE APPLICANT VIDE THE PRESENT MISCELLANEOUS APPLICATION IS THAT THE NOTICE OF HEARING WAS NOT I SSUED TO THE CORRECT ADDRESS OF THE APPLICANT AND THE SAME HAD NOT SERVE D UPON THE APPLICANT. THE APPLICANT IS THUS AGGRIEVED BY THE ORDER PASSED IN THE PRESENT CASE ON THE MERITS OF THE SAID ISSUES RAISED. 2 3. WE FIND THAT THE TRIBUNAL IN CROSS APPEALS FILED BY THE REVENUE AND THE APPLICANT HAD DECIDED THE APPEALS VIDE CONSOLID ATED ORDER IN ITA NO.1034/CHD/2010 AND ITA NO.1019/CHD/2010 - ORDER D ATED 24.5.2012. THE SAID CROSS APPEALS WERE DECIDED EX PARTE THE AP PLICANT AS NONE APPEARED ON BEHALF OF THE APPLICANT DESPITE ISSUE O F NOTICE OF HEARING TO THE APPLICANT. 4. THE PERUSAL OF THE RECORDS REFLECTS THAT THE ADD RESS OF THE APPLICANT IN THE APPEAL FILED BY THE REVENUE IS SHOWN AS WAIT GANJ, LUDHIANA. HOWEVER, THE MEMO OF APPEAL FILED BY THE APPLICANT REFLECTS A NEW ADDRESS WHICH IS AS UNDER: STREET NO.VI, GURU NANAK DEV NAGAR, BASTI JODHEWAL, LUDHIANA 5. THE PERUSAL OF THE RECORDS FURTHER REFLECTS THAT THE FIRST NOTICE OF HEARING WAS ISSUED TO THE NEW ADDRESS OF THE APPLIC ANT AT LUDHIANA AND THE PROCEEDINGS WERE ATTENDED BY ONE SHRI S.C.JAIN ON DIFFERENT OCCASIONS. HOWEVER, THE LAST NOTICE OF HEARING ISS UED ON 28.2.2012 FOR APPEARANCE ON 7.5.2012 WAS ISSUED TO THE APPLICANT AT HIS OLD ADDRESS I.E. WAIT GANJ, LUDHIANA. ON THE SAID DATE OF HEARING, NONE APPEARED ON BEHALF OF THE APPLICANT AND THE APPEALS WERE HEARD EX PARTE THE APPLICANT. THE APPLICANT IS AGGRIEVED BY THE NON-SERVICE OF SA ID NOTICE OF HEARING. WE FIND MERIT IN THE PRESENT MISCELLANEOUS APPLICAT ION MOVED BY THE APPLICANT IN THIS REGARD. THE PRINCIPLES OF NATURA L JUSTICE PRESCRIBE THAT NONE SHOULD BE CONDEMNED UNHEARD. THEREFORE, IN VI EW THEREOF, WE RECALL OUR ORDER IN THE APPEAL FILED BY THE APPLICA NT IN ITA NO.1019/CHD/2010. THE SAID APPEAL IS FIXED FOR HEA RING ON 5.9.2013 FOR 3 THE PURPOSE OF WHICH ISSUE OF FORMAL NOTICE IS WA IVED WITH THE CONSENT OF THE PARTIES. 6. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE APPLICANT IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 3 RD DAY OF SEPTEMBER, 2013. SD/- SD/- (T.R.SOOD) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 3 RD SEPTEMBER, 2013 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH