M/s Sanjay Weaving Industries, Kangra V. DCIT, Palampur

MA 50/CHANDI/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0316 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 year(s) 6 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-06-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 01-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DAYA INDER SINGH SIDHU CIT
• Section: 274

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH SMC CHANDIGARH !', # BEFORE: SMT. DIVA SINGH, JUDICIAL MEMBER M.A. NO. 50/CHD/2018 IN ./ ITA NO. 639/CHD/2017 / ASSESSMENT YEAR : 2007-08 M/S SANJAY WEAVING INDUSTRIES, INDUSTRIAL AREA, SANSARPUR TERRACE, DISTT. KANGRA (H.P.). VS THE DCIT, PALAMPUR. ./ PAN NO. : AAYFS1954M / APPELLANT / RESPONDENT ! ' / ASSESSEE BY : SHRI TEJ MOHAN SINGH # ! ' / REVENUE BY : SHRI DAYA INDER SINGH SIDHU, ADDL. CIT $ % ! & / DATE OF HEARING : 18.06.2020 '()* ! & / DATE OF PRONOUNCEMENT : 18.06.2020 $%/ ORDER BY WAY OF THE PRESENT MISCELLANEOUS APPLICATION, TH E ASSESSEE PRAYS FOR RECALL OF THE EX-PARTE ORDER DAT ED 11.07.2017 IN ITA 639/CHD/2017. 2. THE LD. AR INVITING ATTENTION TO THE REVISED MISCELLANEOUS APPLICATION FILED DATED 02.12.2019 IN COMPLIANCE TO THE DIRECTIONS DATED 15.03.2019 AND 29.11.2019 SUBMITTED THAT THE CORRECT FACTS HAVE BE EN SET OUT AND THE MISCELLANEOUS APPLICATION IS DULY SIGNE D BY THE PARTNER OF THE ASSESSEE FIRM. REFERRING TO THE APP LICATION, IT WAS SUBMITTED THAT ON THE DATES THE APPEAL CAME UP FOR M.A.50/CHD/2018 IN ITA 639/CHD/2017 PAGE 2 OF 3 HEARING, THE ASSESSEE HAS PARTICIPATED WHEREAS ON O NE OF THE DATES ON THE WRITTEN REQUEST OF THE ASSESSEE, THE A PPEAL WAS ADJOURNED. ON THE NEXT DATE OF HEARING, THOUGH THE ASSESSEE HAD SOUGHT AN ADJOURNMENT SINCE THE BENCH WAS NOT FUNCTIONAL, THE APPEAL STOOD AUTOMATICALLY ADJOURNE D TO 11.07.2017. FOR THE SAID DATE, NO NOTICE WAS RECEI VED BY THE ASSESSEE. THIS FACT HAS BEEN AFFIRMED BY WAY OF AN AFFIDAVIT FILED BY SHRI SANJEEV SHARMA, PARTNER OF THE FIRM. THE LD. AR SUBMITTED THAT THE ASSESSEE IS SERIOUS IN PURSUI NG THE APPEAL FILED AND INFACT WOULD LIKE TO AVAIL OF THE VIVAD SE VISHWAS SCHEME AND THUS, MAKES A PRAYER FOR AN EAR LY RECALL OF THE ORDER. 3. THE LD. SR.DR MR. SIDHU ON A PERUSAL OF THE RECO RD AND THE AFFIDAVIT STATED THAT HE HAS NO OBJECTION TO TH E RECALL OF THE ORDER. 4. I HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED T HE MATERIAL AVAILABLE ON RECORD. ON A CONSIDERATION T HEREOF, I FIND THAT THE ASSESSEE ON THE SPECIFIC DATE OF HEAR ING HAD BONAFIDE AND GENUINE REASONS FOR REMAINING UNREPRES ENTED. IN THE PECULIAR FACTS AND CIRCUMSTANCES, EXERCISING THE POWERS AS VESTED IN ME BY PROVISO TO RULE 24 OF THE ITAT RULES 1963, THE EX-PARTE DATED 02.08.2017 IS RECALLED. S UPPORT IS DRAWN FROM THE DECISION OF THE HON'BLE DELHI HIGH C OURT IN THE M.A.50/CHD/2018 IN ITA 639/CHD/2017 PAGE 3 OF 3 CASE OF CIT VS ANSAL HOUSING CONSTRUCTION LTD. 274 ITR 131 (DEL). THE APPEAL IS DIRECTED TO BE FIXED ON 29.06 .2020. THE ASSESSEE IS DIRECTED TO ENSURE PARTICIPATION ON THE SAID DATE FULLY AND FAIRLY. SAID ORDER WAS PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 18 TH JUNE,2020. SD/- ( !' ) (DIVA SINGH) # / JUDICIAL MEMBER ' ( (+ ! ,- .- / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT - 2. / THE RESPONDENT - 3. $ / / CIT 4. $ / ( )/ THE CIT(A) 5. -01 2 , & 2 , 34516 / DR, ITAT, CHANDIGARH 6. 15 7% / GUARD FILE (+ $ / BY ORDER, 8 # / ASSISTANT REGISTRAR