Sh. jHIRMAL sINGH, Hoshiarpur V. The Income Tax Officer, Dasuya

MA 48/ASR/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5189 (ITAT-AMRITSAR)
• Duration Of Justice: 6 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-01-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 24-03-2017
• Assessment Year: 2006-2007
• Appeal Filed On: 30-06-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAHUL DHWANA
• Assessee Lawyers: J K PASSI
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR BEFORE SH.T.S. KAPOOR, ACCOUNTANT MEMBE R AND SH.N.K.CHOUDHRY, JUDICIAL MEMBER M. A. NO. 48(ASR)/2016 (ARISING OUT OF ITA N O.246(ASR)/2015) ASST. YEAR: 2006-07 SH. JHIRMAL SINGH, GOVT. CONTRACTOR, VILL-TOE, P.O.GHOGRA, TEHSIL:- DASUYA, DISTT. HOSHIARPUR. PAN:AFRPS2893H VS. INCOME TAX OFFICER, DASUYA. (APPELLANT) (RESPONDENT) APPELLANT BY : SH. J. K. PASSI (ADV.) RESPONDENT BY: SH. RAHUL DHWANA (D.R.) DATE OF HEARING: 24.03.2017 DATE OF PRONOU NCEMENT: 24.03.2017 ORDER PER N. K. CHOUDHRY (JM): THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE ASSESSEE FOR RECALLING THE EX-PARTE ORDER OF THE TRIBUNA L, DATED 06.06.2016, PASSED IN ITA NO. 246(ASR)/2015, FOR ASST. Y EAR:2006-07. 2. AT THE OUTSET, THE LEARNED AR CONTENDED THAT THE A SSESSEE COULD NOT ATTEND THE HEARING ON 06.06.2016 BECAUSE THE NOTI CE OF HEARING WAS NOT SERVED BY HIM AND HIS COUNSEL SHRI. J.K.PASSI, AD VOCATE. HOWEVER, THE ASSESSEE HAS FILED THE WRITTEN SUBMISSIONS AND AN AFFIDAVIT MENTIONING THEREIN THE REASONS FOR NON ATTE NDANCE, WHICH ARE REPRODUCED AS UNDER: MA NO.48 (ASR)/2016 ARISING OUT OF ITA NO. 246 (ASR)/2015 ASST. YEAR:200 6-07 2 1. THAT APPEAL IN THIS CASE WAS DISMISSED BY YOUR GOOD SELF-VIDE ORDER DATED 06.06.2016 FOR WANT OF PROSECUTION. (CO PY OF DISMISSAL ORDER DATED 06.06.2016 ATTACHED) 2. THAT THE ASSESSEE AND HIS COUNSEL SH. J. K. PASS I ADVOCATE COULD NOT ATTEND THE HEARING ON 06.06.2016, BECAUSE NO NO TICE WAS EVER SERVED UPON THE ASSESSEE OR HIS COUNSEL SH. J.K. PA SSI ADVOCATE THROUGH RPAD ON 17.05.2016 WITH THE REASON THAT THE ASSESSEE COUNSEL WAS NOT PRESENT IN THE COURT ON THE FIXED D ATE. 3. THAT IN THE FORM NO. 36 THE ASSESSEE HAS GIVEN C OMMUNICATION ADDRESS FOR ALL PURPOSES OF HIS COUNSEL SH. J.K. PA SSI ADVOCATE AS MENTIONED IN FORM NO. 36 (COLUMN 10), C/O J.K. PASS I ADVOCATE, 506/56, HIRA COLONY, HOSHIARPUR, BUT NO NOTICE WAS EVER SERVED OR RECEIVED FOR 17.05.2016 ON THE ASSESSEE COUNSEL OR UPON THE ASSESSEE. 4. IN VIEW OF ABOVE FACTS AND CIRCUMSTANCES OF THE CASE THE ASSESSEE HAS A REASONABLE CAUSE FOR NON-COMPLIANCE AND NON- ATTENDING THE HEARING ON 17.05.2016. THE APPEAL WAS DISMISSED ON THE GROUND THAT THE NOTICE ISSUED AND SENT THROUGH RPAD HAS NOT RETURNED UN-SERVED WHICH IS FACTUALLY WRONG. IT IS THEREFORE RESPECTFULLY PRAYED THAT APPEAL OF THE ASSESSEE MAY KINDLY BE RECALLED/REACHED AND OBLIGE. FEE CHALLAN OF RS. 50/ - IS HEREBY ENCLOSED. IN VIEW OF THE ABOVE SUBMISSIONS, THE LEARNED COUNSEL FO R THE ASSESSEE PRAYED THAT THE ORDER OF THE TRIBUNAL DATED 06 .06.2016 MAY BE RECALLED FOR FRESH ADJUDICATION ON MERITS, TO WHICH THE LEARNED DR DID NOT OPPOSE. 3. WE HAVE HEARD THE BOTH PARTIES AND HAVE PERUSED THE MATERIAL AVAILABLE ON RECORD. HENCE, WE ARE SATISFIED WITH THE EX PLANATION OFFERED BY THE ASSESSEE FOR NON ATTENDANCE ON THE SCHEDULE D DATE OF HEARING. THEREFORE, IN THE INTEREST OF JUSTICE, WE RECA LL THE AFORESAID MA NO.48 (ASR)/2016 ARISING OUT OF ITA NO. 246 (ASR)/2015 ASST. YEAR:200 6-07 3 ORDER OF THE TRIBUNAL DATED 06.06.2016, AND DIRECT T HE REGISTRY TO FIX THE MAIN APPEAL FOR HEARING ON 20.04.2017. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 2 4.03.2017. SD/- SD/- (T. S. KAPOOR) (N. K. CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 24.03.2017 /GP/SR.PS. COPY OF THE ORDER FORWARDED TO: (1) THE ASSESSEE: (2) THE (3) THE CIT(A), (4) THE CIT, (5) THE SR DR, I.T.A.T., TRUE COPY BY ORDER