M/s Bedi Automobiles, Hoshiarpur V. The Income Tax Officer, Hoshiarpur

MA 52/ASR/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5299 (ITAT-AMRITSAR)
• Duration Of Justice: 6 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-02-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 17-02-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 12-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: MANINDER PAL SINGH PARTNER
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR BEFORE SH.T.S. KAPOOR, ACCOUNTANT MEMBE R AND SH.N.K.CHOUDHRY, JUDICIAL MEMBER M. A. NO. 52 (ASR)/2016 (ARISING OUT OF I.T.A NO. 86(ASR)/2015) ASSESSMENT YEAR: 2010-11 BEDI AUTOMOBILES, PIPEWALA, JALANDHAR ROAD, HOSHIARPUR. PAN NO.AAGFB3866P VS. INCOME TAX OFFICER, WARD-3, HOSHIARPUR. (APPELLANT) (RESPONDENT) APPELLANT BY: SH. MANINDER PAL SINGH PARTNER RESPONDENT BY: SH. RAHUL DHAWAN (DR) DATE OF HEARING: 17.02.2017 DATE OF PRONOU NCEMENT: 17.02 .2017 ORDER PER T. S. KAPOOR (AM): THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN FIL ED BY THE ASSESSEE FOR RECALLING THE EX-PARTE ORDER OF THE TR IBUNAL, DATED 13.06.2016, PASSED IN ITA NO.86(ASR)/2015 FOR ASST. YEAR:2010-11. 2. AT THE OUTSET, THE ASSESSEE CONTENDED THAT HE CO ULD NOT ATTEND THE HEARING ON 13.06.2016 BECAUSE HE WAS OUT OF COUNTRY AND IN THIS RESPECT OUR ATTENTION WAS INVITED TO CO PIES OF PASSPORT WHEREIN THE FACT OF HIS ABSENCE FROM INDIA WAS APPA RENT. THE ASSESSEE HAS ALSO FILED THE WRITTEN SUBMISSIONS MEN TIONING THEREIN THE REASONS FOR NON ATTENDANCE, WHICH ARE REPRODUCE D AS UNDER: (I.) THAT THE APPEAL REFERRED ABOVE STAND DISMIS SED VIDE ORDER DATED 13/06/2016. MA NO. 52 (ASR)/2016 ARISING OUT OF ITA NO. 8 6 (ASR)/2015 ASST. YEAR :2010-11 2 (II) THAT REASON FOR UNADMITTING & DISMISSAL OF APPEAL W AS NON DELIVERY OF SERVICE OF NOTICE ON THE ADDRESS GIVEN IN FORM NO. 36. (III) THAT THE ASSESSEE WAS SUCCESSFULLY RUNNING THE BUSI NESS OF TWO WHEELERS (TVS) & FOUR WHEELERS MADE OF GENERAL MOTORS. DUE TO FINANCIAL CRISES, ASSESSEE COULD NOT MAKE TH E REPAYMENT OF LOAN & INTEREST THEREON TO THE BANK, W HICH CAUSED FORE CLOSER OF ITS BUSINESS & BUSINESS PREMI SES. (IV) THAT DUE TO THE FINANCIAL LOSS, ASSESSEE REMAINED DISTURBED MENTALLY & PHYSICALLY. THE MANAGING PARTNERS SR. MA NINDER PAL SINGH BEDI, COULD NOT EARN THE LIVELY HOOD FOR THE FAMILY MEMBERS, WHO WERE PARTNERS OF THE FIRM. (V) THAT TO FIND OUT THE NEW SOURCES FOR EARNING, HE MO VED AT DIFFERENT PLACES IN THE COUNTRY. HE WENT TO U.S.A. ON 25 TH MAY, 2016 & CAME BACK ON 14 TH JULY, 2016 COPY OF PASSPORT (PHOTO COPY) ATTACHED. (VI) THAT ASSESSEE WAS NOT EXPECTING THE FIXATION OF APP EAL IN THE MONTH OF JUNE 2016. HE COULD NOT INTIMATE THE NEW A DDRESS, FOR WANT OF NON RUNNING OF BUSINESS. NEW RESIDENTIA L ADDRESS WAS TO BE INFORMED ON COMING BACK FROM U.S.A. ON HI S ARRIVAL BE COULD RECEIVE THE APPEAL ORDER FROM THE INCOME TAX DEPARTMENT. (VII) THAT MY ABSENCE FROM INDIA ON 13/06/2016 DATE ON W HICH HEARING OF APPEAL WAS FIXED, CAUSED NON SERVICE OF THE NOTICE, WHICH IS A REASONABLE CAUSE, HAD I BEEN AVA ILABLE IN INDIA, THE SERVICE OF NOTICE MIGHT HAVE BEEN SERVED ON ME, THOUGH MY BUSINESS WAS CLOSED AND BUSINESS PREMISES WAS ACQUIRED BY BANK. AS PER PROVISION TO RULE 24 INCOM E TAX APPELLATE TRIBUNAL, APPEAL BE SET ASIDE. (VIII) THAT THE NOTICE IN FUTURE MAY BE SENT ON ADDRESS BE DI AUTOMOBILES, C/O SRI. MANINDER PAL SINGH BEDI B-22/ 741, PIPLANWALA JALANDHAR ROAD, HOSHIARPUR. IN VIEW OF THE ABOVE SUBMISSIONS, THE ASSESSEE PRAY ED THAT THE ORDER OF THE TRIBUNAL DATED 13.06.2016 MAY BE RECAL LED FOR FRESH ADJUDICATION ON MERITS, TO WHICH THE LEARNED DR DID NOT OPPOSE. 3. WE HAVE HEARD THE BOTH PARTIES AND HAVE PERUSED THE MATERIAL AVAILABLE ON RECORD. WE ARE SATISFIED WIT H THE EXPLANATION MA NO. 52 (ASR)/2016 ARISING OUT OF ITA NO. 8 6 (ASR)/2015 ASST. YEAR :2010-11 3 OFFERED BY THE ASSESSEE FOR NON ATTENDANCE ON THE S CHEDULED DATE OF HEARING. THEREFORE, IN THE INTEREST OF JUSTICE, WE RECALL THE AFORESAID ORDER OF THE TRIBUNAL DATED 13.06.2016, A ND DIRECT THE REGISTRY TO FIX THE MAIN APPEAL FOR HEARING ON 24 TH APRIL, 2017. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FI LED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 17 .02.2017. SD/- SD/- (N. K. CHOUDHRY) (T. S. KAPOOR) JUDICIAL MEMBER ACCOUNTANT MEMBER /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