GMG Healthcare Private Limited, Jalandhar V. The Assistant Commissioner of Income Tax, Jalandhar

MA 51/ASR/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5487 (ITAT-AMRITSAR)
• Duration Of Justice: 8 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-05-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 05-05-2017
• Assessment Year: 2007-2008
• Appeal Filed On: 26-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR BEFORE SH. T.S. KAPOOR, ACCOUNTANT MEMB ER AND SH.N.K.CHOUDHRY, JUDICIAL MEMBER M. A. NO. 51/(ASR)/2016 (ARISING OUT OF I.T.A NO. 191/(ASR)/2016) ASSESSMENT YEAR: 2007-08 PAN: AACCG1882B GMG HEALTHCARE PRIVATE LIMITED, JALANDHAR. VS. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, JALANDHAR. (APPELLANT) (RESPONDENT) APPELLANT BY: SH. NIRMAL MAHAJAN (CA) RESPONDENT BY: SH. RAHUL DHAWAN (DR) DATE OF HEARING: 05.05.2017 DATE OF PRONOU NCEMENT: 05.05.2017 ORDER PER T. S. KAPOOR (AM): THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY AS SESSEE AGAINST THE ORDER OF THE TRIBUNAL DATED 28.06.2016 IN ITA N O. 191/(ASR)/2016. 2. THE LD. AR, AT THE OUTSET SUBMITTED THAT THE ASS ESSEE COMPANY HAS BECOME DYSFUNCTIONAL AND THE NOTICE IN QUESTION WAS RECEIVED BY THE SERVANT OF THE DIRECTOR MR. GURNAM SINGH GOSAL. HOW EVER, HE FAILED TO GIVE THE SAID NOTICE TO THE DIRECTOR AND IN TURN HE COULD NOT INFORM HIS AUTHORIZED REPRESENTATIVE AND THEREFORE AT THE TIME OF FIXATION OF APPEAL THE ASSESSEE COULD NOT BE PRESENT. IN THIS RESPECT, THE LD. AR INVITED OUR ATTENTION TO DULY SIGNED AND AUTHORIZED AFFIDAVITS SIGNED BY DIRECTOR OF THE COMPANY WHEREIN THE FACTS HAS BEEN NARRATED. MA NO. 51 (ASR)/2016 ARISING OUT OF IT A NO. 191 (ASR)/2016 ASST. YEAR:2007-08 2 3. THE LD. AR SUBMITTED THAT THE ASSESSEE IS INTERE STED IN THE PROSECUTION OF APPEAL AND THEREFORE, THE ORDER OF T HE TRIBUNAL DISMISSING THE APPEAL MAY BE RECALLED AND THE APPEAL BE HEARD ON MERITS. 4. THE LD. DR HAD NO OBJECTION IN RECALLING THE ORD ER OF THE TRIBUNAL DATED 28.06.2016. 5. WE HAVE HEARD THE RIVAL PARTIES AND HAVE GONE TH ROUGH THE MATERIAL PLACED ON RECORD. WE ARE SATISFIED WITH T HE EXPLANATION OF ASSESSEE REGARDING NON-APPEARANCE ON THE DATE FIXED FOR HEARING ON 28.06.2016 AND THEREFORE, IN THE INTEREST OF NATURA L JUSTICE, WE RECALL THE ORDER DATED 28.06.2016 AND FIX THE DATE FOR HEARING ON MERITS ON 06.07.2017. SINCE THE DATE OF HEARING HAS BEEN PRON OUNCED IN THE OPEN COURT, NO SEPARATE NOTICE SHALL BE ISSUED. 5. IN VIEW OF THE ABOVE, THE MISCELLANEOUS APPLICAT ION FILED BY ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 05.05. 2017. SD/- SD/- (N. K. CHOUDHRY) (T. S. KAPOOR) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED 05/05/2017 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