M/s The Shahabad Co-op Sugar Mills Ltd., Shahabad V. ACIT, Kurukshetra

MA 55/CHANDI/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 7060 (ITAT-CHANDIGARH)
• Duration Of Justice: 9 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2001-2002
• Appeal Filed On: 17-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice; Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH B, CHANDIGARH BEFORE MS. DIVA SINGH, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER M.A.NO.55/CHD/2018 IN ITA NO.523/CHD/2017 (ASSESSMENT YEAR : 2001-02) THE SHAHABAD CO-OP VS. THE A.C.I.T. SUGAR MILLS LTD., CIRCLE SHAHABAD (M). KURUKSHETRA. PAN: AAAAT0381N (APPELLANT) (RESPONDENT) APPLICANT BY : SHRI VARUN GUPTA, ADV. RESPONDENT BY : SMT.CHANDER KANTA, DATE OF HEARING : 31.08.2018 DATE OF PRONOUNCEMENT : 31.08.2018 ORDER PER ANNAPURNA GUPTA, A.M . : THE ABOVE MISCELLANEOUS APPLICATION IS FILED BY THE APPLICANT FOR RECALLING OF THE ORDER OF THE TRIBUNA L IN THE ABOVE CASE DATED 23.5.2017 PASSED IN ITA NO.523/CHD/2017 WHICH WAS DISMISSED EX-PARTE FOR WA NT OF PROSECUTION. 2. IN THE APPLICATION, THE APPLICANT SUBMITTED THAT THE PRESENT APPEAL WAS LISTED FOR HEARING ON 18.5.2018 FOR THE FIRST TIME AND THE COUNSEL FOR APPLICANT COULD NOT APPEAR BEFORE THE HON'BLE BENCH AS HE WAS SUFFERING WITH S EVERE BACK PAIN IN SCIATICA VEIN AND AS SUCH THE COUNSEL WAS ADVISED COMPLETE BED REST FOR TWO WEEKS. AN AFFID AVIT TO THIS EFFECT WAS FILED BEFORE US. THE LD. C OUNSEL FOR 2 ASSESSEE PRAYED THAT THE NON-APPEARANCE ON THE DATE OF HEARING WAS INADVERTENT AND NEITHER MALAFIDE NOR INTENTIONAL. IT WAS CONTENDED THAT THE ASSESSEE HAD A GOOD CASE ON MERITS AND, THEREFORE, PRAYED THAT THE ORDE R OF THE TRIBUNAL DATED 23.5.2017 BE RECALLED. 3. THE LD. DR DID NOT OBJECT TO THE SAME. 4. WE HAVE GONE THROUGH THE ENTIRE FACTS OF THE CAS E. WE ARE CONVINCED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT REASON FOR NOT APPEARING BEFORE THE TRIB UNAL ON THE APPOINTED DATE OF HEARING TO PROSECUTE THE APPE AL. WE ARE THEREFORE OF THE OPINION THAT TO MEET THE ENDS OF NATURAL JUSTICE, THE ASSESSEE SHOULD BE GIVEN A REA SONABLE OPPORTUNITY OF BEING HEARD. EXERCISING THE POWER OF THE TRIBUNAL PROVIDED IN THE PROVISO TO RULES 24 AND 25 OF THE ITAT RULES 1963, TO SET ASIDE AN EX-PARTE ORDER AND RESTORE THE APPEAL IN CASE WHERE AN ASSESSEE DEMONS TRATES REASONABLE CAUSE FOR NON-APPEARANCE, AND CONSIDERIN G THE ENTIRETY OF FACTS IN THE PRESENT CASE, WE ARE OF TH E VIEW THAT THIS IS A FIT CASE FOR RECALLING THE ORDER FOR FRESH HEARING, WHICH WE HEREBY DO. THE REGISTRY IS DIRE CTED TO FIX THE HEARING OF BOTH THE APPEALS ON 24.10.2018, WHICH WAS PRONOUNCED IN OPEN COURT. NO SEPARATE NOTICE BE ISSUED TO THE PARTIES. 3 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FI LED BY THE APPLICANT IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT. (DIVA SINGH) (ANNAPURNA GUPTA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 31 ST AUGUST, 2018 *RATI* COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. THE CIT ASSISTANT REGISTRAR, 5. THE DR ITAT, CHANDIGARH