JATINDER KUMAR SACHDEVA 255, INDSUTRIAL AREA A LUDHIANA-141003, PUNJAB V. THE INCOME TAX OFFICER WARD-VI(4) LUDHIANA , PUNJAB

MA 5/CHANDI/2024

• Counselvise Citation: 521524 RSA 2024
• Duration Of Justice: 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-08-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 15-08-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 12-08-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VED PARKASH KALIA
• Assessee Lawyers: SUDHIR SEHGAL
• Section: 144

Judgement Text

आयकर अपील य अधकरण,चडीगढ़ यायपीठ , चडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’ CHANDIGARH BEFORE: SHRI A.D.JAIN, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER M.A. No. 5/CHD/2024 in आयकर अपील सं./ ITA No. 106/CHD/2024
नधारण वष / Assessment Year : 2017-18 Shri Jatinder Kumar Sachdeva, 255, Industrial Area –A, Ludhiana. बनाम VS The ITO, Ward VI(4), Ludhiana. थायी लेखा सं./PAN /TAN No: ADTPS0993A अपीलाथ/Appellant यथ/Respondent
नधारती क ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राजव क ओर से/ Revenue by : Shri Ved Parkash Kalia, JCIT,Sr.DR तार"ख/Date of Hearing : 16.08.2024 उदघोषणा क तार"ख/Date of Pronouncement : 19.08.2024 VIRTUAL HEARING आदेश/ORDER PER A.D.JAIN, VICE PRESIDENT The present Miscellaneous Application arising out of ITA No. 106/CHD/2024 has been moved by the assessee. 2. The order of the ld. CIT(A), i.e., order dated 09.11.2023, which was the subject matter of appeal before M.A. 5/CHD/2024 in ITA 106/CHD/2024 2 us in ITA No. 106/CHD/2024, was passed ex-parte qua the assessee, since the assessee had not responded to the notices issued by the ld. CIT(A), nor had he filed any written submissions in compliance thereof. In the appeal proceedings, it had been stated on behalf of the assessee that the notices issued by the ld. CIT(A) had been sent to his earlier Counsel, who had not informed the assessee about the dates of hearing fixed before the ld. CIT(A); and that it was therefore that he could not attend the proceedings before the ld. CIT(A). It was also stated that due to business losses, the assessee had been mentally upset. It had been contended that the assessment order had also been passed ex-parte qua the assessee; that the assessee was a manufacturer and trader of cloth; that there had been a fire in his factory and the work in the factory had remained paralysed and the family of the assessee had become financially crippled; that the books of account could not be completed and the Income Tax Return could not be filed; that the assessee had filed his bank statements and sources of cash, etc., with the AO through e-proceedings; that however, the AO had ignored the same and had passed the assessment order under Section 144 of the Income Tax Act. It had been M.A. 5/CHD/2024 in ITA 106/CHD/2024 3 requested that in these circumstances, the matter be remitted to the file of the AO to decide it afresh on affording adequate opportunity of hearing to the assessee. 3. The above request of the assessee had been accepted and in the Open Court, in the presence of both the parties, it had been announced that the matter was being remanded to the file of the AO. 4. However, inadvertently, in the order dated 05.08.2024, the case was shown to have been remitted to the file of the CIT(A). 5. In the present application, it is this mistake which is sought to be got rectified. 6. The ld. DR has not refuted the above facts and circumstances. There has, indeed, occurred an inadvertent mistake in the order in as much as whereas while announcing the order in the Open Court, we had stated that the natter would revert to the file of the AO, in the order, it has mistakenly been typed that the case was being remanded to the file of the ld. CIT(A). M.A. 5/CHD/2024 in ITA 106/CHD/2024 4 7. In view of the above, the aforesaid inadvertent mistake in our order dated 05.08.2024 is ordered to be rectified. Accordingly, the word ‘CIT(A)’ in the third line of para 6 at page 5 of our order dated 05.08.2024 shall now stand replaced by the word ‘AO’. Likewise, the word ‘CIT(A)’ in the sixth line at page 5 of our order shall stand substituted by the word ‘AO’. Ordered accordingly. 8. In the result, the Miscellaneous Application is allowed. Order pronounced on 19.08.2024. Sd/- Sd/- (KRINWANT SAHAY) (A.D.JAIN ) ACCOUNTANT MEMBER VICE PRESIDENT “Poonam” आदेश क琉 灹ितिलिप अ灡ेिषत/ Copy of the order forwarded to : 1. अपीलाथ牸/ The Appellant 2. . 灹瀄यथ牸/ The Respondent 3. आयकर आयु猴/ CIT 4. िवभागीय 灹ितिनिध, आयकर अपीलीय आिधकरण, च瀃डीगढ़/ DR, ITAT, CHANDIGARH 5. गाड榁 फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar