M/s Ramgarhia Sabha (Regd.), Chandigarh V. ITO, Chandigarh

MA 51/CHANDI/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 7043 (ITAT-CHANDIGARH)
• Duration Of Justice: 8 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 12-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANKUR ALYA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES, SMC, CHANDIGARH BEFORE MS. DIVA SINGH, JUDICIAL MEMBER MA NO. 51/CHD/2018 IN ITA NO. 776/CHD/2017 ASSESSMENT YEAR: 2011-12 M/S RAMGARHIA SABHA (REGD.), VS. THE ITO, RAMGARHIA BHAWAN, WARD 5(1), SECTOR 27, CHANDIGARH. CHANDIGARH. PAN NO. AAATR3761K (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI VINEET KRISHAN RESPONDENT BY : SHRI ANKUR ALYA, SR.DR DATE OF HEARING : 10.08.2018 DATE OF PRONOUNCEMENT : 29.08.2018 ORDER BY THE PRESENT MISCELLANEOUS APPLICATION, THE ASSESSEE PR AYS FOR RECALL OF EX-PARTE ORDER DATED 02.08.2017 IN ITA 776/CHD/ 2017 WHEREIN THE APPEAL OF THE ASSESSEE WAS DISMISSED ON THE GROUNDS OF NON- PROSECUTION. 2. THE LD. AR INVITING ATTENTION TO THE MISCELLANEOUS APPLICAT ION FILED SUBMITTED THAT FOR THE SPECIFIC DATE OF HEARING I.E. 24.07.2017 , NO NOTICE WAS RECEIVED BY THE ASSESSEE. IT WAS ALSO HIS SUBMISSION THAT THE ASSESSEE HAS EXECUTED A POWER OF ATTORNEY IN HIS FAVOUR WHICH HAS BEEN FILED IN THE COURT WHICH ADMITTEDLY WAS NOT AVAILABLE AT THE TIME THE APPEAL WAS DISMISSED IN LIMINE. ACCORDINGLY, IT WAS HIS LIMITED PRAYER THAT THE IMPUGNED ORDER MAY BE RECALLED FOR DECISION ON MERIT AS THE ASSESSEE IN THE ABSENCE OF NOTICE, REMAINED UNREPRESENTE D FOR REASONS BEYOND HIS CONTROL. THE CONNECTED APPEAL IS STATED TO BE LISTED FOR HEARING ON 10.09.2018. CONSIDERING THE APPLICATION FILED AND THE SUBM ISSIONS, THE LD. SR.DR HAD NO OBJECTION FOR A RECALL OF THE EX-PARTE ORD ER DISMISSING ASSESSEE'S APPEAL IN LIMINE. 3. I HAVE HEARD THE SUBMISSIONS AND PERUSED THE MATER IAL AVAILABLE ON RECORD. IN THE LIGHT OF THE FACTS AND CIRCUMSTANCES OF THE PRESENT CASE, CONSIDERING THE SUBMISSIONS ADVANCED IN SUPPORT OF THE A PPLICATION, I FIND MA /51/CHD/2018 IN ITA 776/CHD/2017 PAGE 2 OF 2 THAT THE PRAYER OF THE ASSESSEE IN THE PECULIAR FACTS OF THE PRESENT CASE HAS TO BE ACCEPTED AS THE ASSESSEE ADMITTEDLY REMAINE D UNREPRESENTED BEFORE THE TRIBUNAL ON THE DATE OF HEARING FOR REASONS BE YOND ITS CONTROL . THEREFORE, EXERCISING THE POWERS AS VESTED IN ME BY PROV ISO TO RULE 24 OF THE ITAT RULES 1963, THE IMPUGNED EX-PARTE ORDER IS REC ALLED. SUPPORT IS DRAWN FROM THE DECISION OF THE HON'BLE DELHI HIGH COURT IN THE CASE OF CIT VS ANSAL HOUSING CONSTRUCTION LTD. 274 ITR 131 (DEL). 4. ACCORDINGLY, THE APPEAL IS RESTORED BACK AND THE REGISTRY IS D IRECTED TO FIX THE APPEAL FOR A HEARING ON MERITS ON 10.09.2018 ALONGWITH CONNECTED APPEAL STATED TO BE LISTED FOR HEARING ON THE SAID DATE. IT IS MADE CLEAR THAT NO NOTICE OF HEARING SHALL BE ISSUED TO T HE PARTIES FOR THE SAID DATE AS THE DATE WAS ANNOUNCED IN THE PRESENCE O F THE PARTIES AT THE TIME OF HEARING ITSELF. 5. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH AUGUST 2018. SD/- (DIVA SINGH) JUDICIAL MEMBER POONAM COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR ASSTT. REGISTRAR ITAT,CHANDIGARH.