Fidelity Information Services India Pvt. Ltd., Chandigarh V. ACIT, Chandigarh

MA 47/CHANDI/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7968 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-05-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 04-05-2012
• Assessment Year: 2006-2007
• Appeal Filed On: 27-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S D KAPILA; R R MAURYA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A CHANDIGARH BEFORE SHRI H.L.KARWA, VICE PRESIDENT AND SHRI MEHAR SINGH, ACCOUNTANT MEMBER MA NO. 47/CHD/2012 IN ITA NO. 1150/CHD/2010 ASSESSMENT YEAR: 2006-07 FIDELITY INFORMATION SERVICES V ACIT, C-1(1), INDIA PVT. LTD., CHANDIGARH. CHANDIGARH. (APPELLANT) (RESPONDENT) APPELLANT BY : S/SHRI S.D.KAPILA & R.R.MAURYA RESPONDENT BY : SHRI AKHILESH GUPTA DATE OF HEARING : 18.05.2012 DATE OF PRONOUNCEMENT : 21.05.2012 ORDER PER MEHAR SINGH, AM THE IMPUGNED MISC.APPLICATION U/S 254(2) OF THE INCOME-TAX ACT,1961 (IN SHORT 'THE ACT') HAS BEEN F ILED BY THE ASSESSEE ARISING OUT OF ITA NO. 1150/CHD/2010, ASSE SSMENT YEAR 2006-07. 2. THE ASSESSEE IN THE MISC.APPLICATION DATED 27.02 .2012 CONTENDED THAT THE CASE HAS BEEN DISMISSED ON ACCOU NT OF NON-PROSECUTION AND NON-ATTENDANCE BY THE AUTHORIZE D REPRESENTATIVE. HE HAS SUBMITTED A LIST OF DECISIO NS, BUT HAS SPECIFICALLY RELIED UPON DECISION OF THE JURISD ICTIONAL HIGH COURT IN THE CASE OF CIT V AVON CYCLES LTD. 30 9 ITR 247 (P&H) AND HAS STATED THAT TO MEET THE ENDS OF J USTICE, MISC.APPLICATION MAY BE ACCEPTED. 2 3. LD. 'DR' STATED THAT THE PERSON, WHO MIGHT HAVE APPEARED BEFORE THE BENCH, WAS NOT AUTHORIZED ONE, THEREFORE, DISMISSAL WAS JUSTIFIED. 4. HAVING REGARD TO THE FACT-SITUATION OF THE CASE, WE ARE OF THE CONSIDERED OPINION, THAT JUSTICE SHOULD ALWA YS PREVAIL OVER TECHNICALITIES. IN THIS CASE, THE APPEAL WAS DISMISSED ON ACCOUNT OF NON-PROSECUTION OF THE APPEAL, BY THE ASSESSEE APPELLANT. NOW, THE ASSESSEE HAS EXPLAINE D THE FACT-SITUATION OF THE CASE BY WAY OF AFFIDAVIT FILE D BY HIM, WHICH IS REPRODUCED HEREUNDER: I, PARAMJIT SINGHSAINI, AGED ABOUT 31 YEARS S/O SHR I HAZARA SINGH, SENIOR EXECUTIVE FINANCE OF M/S FIDEL ITY INFORMATION SERVICES INDIA PVT.LTD. (ASSESSEE) HAVI NG ITS OFFICE AT 52, INDUSTRIAL AREA PHASE-II CHANDIGARH- 160002 DO HEREBY SOLEMNLY AFFIRM AND STATE ON OATH AS UNDER: 1. THAT I AM THE SENIOR EXECUTIVE FINANCE OF M/S FIDELITY INFORMATION SERVICES INDIA PRIVATE LIMITED AND AM FULLY CONVERSANT WITH THE FACTS OF THE APPEAL AN D AM AUTHORIZED TO DEPOSE BY WAY OF PRESENT AFFIDAVIT. 2. THAT ASSESSEE HAD FILED AN APPEAL WITH THE INCOM E TAX APPELLATE TRIBUNAL CHANDIGARH AGAINST THE ASSESSMENT ORDER PASSED BY THE ASSTT. COMMISSIONER OF INCOME TAX CIRCLE 1(1) CHANDIGARH FOR THE ASSESSMEN T YEAR 2006-07. 3. THAT THE IMPUGNED APPEAL ITA NO.1150/CHD/2010 FOR THE ASSESSMENT YEAR 2006-07 HAD BEEN ADJOURNED MORE THAN ONCE AT THE REQUEST OF THE DEPARTMENT. 4. THAT IN RESPECT OF THE HEARING SCHEDULED ON 4 OCTOBER 2011 MR.S.D.KAPILA ASSESSEE'S COUNSEL AFTER DISCUSSING WITH CIT DR REALIZED THAT NO USEFUL PURP OSE 3 WOULD BE SERVED ON VISITING CHANDIGARH AND HE INFOR MED THE COMPANY ACCORDINGLY AND CANCELLED THE TOUR. 5. THAT ON 4 OCTOBER 2011 ADJOURNMENT APPLICATION WAS MOVED BY THE DEPARTMENT. FOR THE PURPOSE OF APPEARANCE ON BEHALF OF THE COMPANY I HAD BEEN DEPUTED, HOWEVER, UNFORTUNATELY I GOT HELD UP IN TR AFFIC AND WAS LATE IN REACHING THE COURT BY A FEW MINUTES . 6. THAT I PRESENTED HIMSELF BEFORE THE BENCH AT THE FIRST OPPORTUNITY ON THE DAY OF HEARING BUT THE BEN CH TOOK NO COGNIZANCE OF ME ON THE GROUND THAT I COULD NOT PRODUCE AUTHORIZATION. SD/- DEPONENT 5. IN THE LIGHT OF THE FACTUAL MATRIX OF THE CASE, AND TO MEET THE ENDS OF JUSTICE, CONTENTION OF THE ASSESSE E IS ACCEPTED, WITH A VIEW TO RENDER SUBSTANTIVE JUSTICE , IN THE CASE. 6. MISC. APPLICATION FILED BY THE ASSESSEE IS ALLOW ED. REGISTRY IS DIRECTED TO FIX THE CASE ON 24.07.2012. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST MAY,2012. SD/- SD/- (H.L.KARWA) (MEHAR SINGH) VICE PRESIDENT ACCOUNTANT MEMBER DATED: 21 ST MAY,2012. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT,DR ASSISTANT REGISTRAR, ITAT CHANDIGARH