Joginder Singh, Amritsar. V. The Income Tax Officer, Ward 4(2), Amritsar.

MA 48/ASR/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6373 (ITAT-AMRITSAR)
• Duration Of Justice: 9 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-04-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 21-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJEEV GUBGOTRA LD
• Assessee Lawyers: RAJAN SRIVASTVA LD
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. SANJAY ARORA, ACCOUNTANT MEMBER AND SH. N.K.CHOUDHRY, JUDICIAL MEMBER M.A NO.48(ASR)/2017 (ARISING OUT OF ITA NO.501(ASR)/2016) ASSESSMENT YEAR:2008- 09 SH. JOGINDER SINGH, S/O SHRI KALYAN SINGH H.NO.120, VIJAY NAGAR BATALA ROAD, AMRITSAR PAN:AOKPS 3292N VS. INCOME TAX OFFICER, WARD, 4(2), AMRITSAR (APPELLANT) (RESPONDENT) APPELLANT BY: SH. RAJAN SRIVASTVA (LD. CA) RESPONDENT BY: SH. RAJEEV GUBGOTRA (LD. DR) DATE OF HEARING : 16.03.2018 DATE OF PRONOUNCEMENT : 11.04.2018 ORDER PER N.K.CHOUDHRY, JM: THE INSTANT MISCELLANEOUS APPLICATION HAS BEEN PREFERRED BY THE ASSESSEE/APPELLANT AGAINST THE TRIBUNAL ORDER DA TED 05.08.2016. 2. BY FILING THE INSTANT MISC. APPLICATION, THE ASSESSEE P RAYED FOR RECALLING OF THE ORDER DATED 16.05.2017 PASSED BY THE SMC BENCH AT AMRITSAR. HE HAS SUBMITTED THAT THE CAPTIONED AP PEAL M.A.NO.48/ASR/2017 (A.Y.2008-09) SH. JOGINDER SINGH, ASR VS. ITO, WARD-4( 2) 2 ITA NO.501(ASR)/16 WAS FIXED FOR HEARING ON 21 ST APRIL, 2017, ALTHOUGH, AN ADJOURNMENT APPLICATION WAS FILED ON 17 TH APRIL, 2017, HOWEVER, THE COUNSEL AS WELL AS APPELLANT WERE OU T OF STATION ON THE DATE OF HEARING, SO NO ONE WAS ABLE TO BE PRESENT AT THE TIME OF HEARING. THE APPEAL OF THE ASSESSEE WAS N OT DECIDED ON MERITS, HOWEVER, DISMISSED IN LIMINE ON THE G ROUND THAT ALTHOUGH DEFECT MEMO HAS BEEN ISSUED BY THE REGIST RY ON DATED 28.11.2016 TO THE ASSESSEE, HOWEVER, NO ATTEMPT T O CURE THE DEFECT HAS BEEN MADE. 3. THE LD. DR DID NOT OPPOSE THE REQUEST OF THE LD. COUNSEL. 4. WE HAVE GONE THROUGH WITH THE ORDER UNDER CHA LLENGE. IN THE SAID ORDER, THE LIBERTY WAS GIVEN TO THE ASSESSEE TO PRAY FOR RECALL OF THIS ORDER DATED 16.05.2017 IN THE EVENTUAL ITY OF UNDERTAKING TO CURE THE DEFECT POINTED OUT. WE REALIZED THAT AMOUNT OF RS.6,410/- AS APPEAL FEE WAS DEPOSITED UNDER THE HEAD OF 400 INSTEAD OF 300, WHICH BY LETTER DATED 03.03.2018 ALONG WITH FILING THE COPY OF CHALLA N HAS ALREADY BEEN RECTIFIED. CONSIDERING THE PECULIAR FACTS AND CIRCUMSTANCES, AND IN ORDER TO GIVE PROPER OPPORTUNITY OF BEING HEARD, WH ILE FOLLOWING THE PRINCIPAL OF NATURAL JUSTICE, WE ARE INCLINED TO R ECALL THE ORDER AND HENCE, THE ORDER UNDER CHALLENGE IS RECALLED AND TH E APPEAL BE FIXED FOR HEARING ON 17.05.2018. M.A.NO.48/ASR/2017 (A.Y.2008-09) SH. JOGINDER SINGH, ASR VS. ITO, WARD-4( 2) 3 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 11.04.2018 . SD/- SD/- (SANJAY ARORA) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED:11.04.2018 /PK/ PS. COPY OF THE ORDER FORWARDED TO: (1) SH. JOGINDER SINGH, AMRITSAR (2) THE ITO, WARD-4(2), AMRITSAR (3) THE CIT(A), (4) THE CIT, CONCERNED (5) THE SR DR, I.T.A.T., AMRITSAR TRUE COPY BY ORDER