Dev Bhoomi Development Society, Manimajra V. ITO, Parwanoo

MA 57/CHANDI/2020

AI Insights

The case involves two Miscellaneous Applications filed by the Dev Bhoomi Development Society, which were initially heard ex-parte due to the non-appearance of the assessee. The Society argued that their non-appearance was due to health issues of their counsel and other unforeseen circumstances, including their counsel's health problems and institutional inspections. The Tribunal considered these submissions and decided to recall the ex-parte orders, emphasizing the principles of natural justice and the right to a fair hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 135464 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 year(s) 2 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-09-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Next Hearing Date: 07-09-2023
• Assessment Year: 2007-2008
• Appeal Filed On: 22-06-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice

Judgement Text

आयकर अपीलीय अिधकरण,च᭛डीगढ़ ᭠यायपीठ “एस.एम.सी” , च᭛डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES, “SMC” CHANDIGARH ᮰ी िवᮓम ᳲसह यादव, लेखा सद᭭य BEFORE: SHRI. VIKRAM SINGH YADAV, AM Miscellaneous Application No. 56/Chd/2020 In आयकर अपील सं./ ITA NO. 1370/Chd/2018 िनधाᭅरण वषᭅ / Assessment Year : 2007-08 Dev Bhoomi Development Society, SCO 865, 1 st Floor, NAC, Mani Majra, Chandigarh बनाम The ITO Parwanoo ̾थायी लेखा सं./PAN NO: AAATD8836 अपीलाथᱮ/Appellant ᮧ᭜यथᱮ/Respondent Miscellaneous Application No. 57 Chd/2020 In आयकर अपील सं./ ITA NO. 346/Chd/2019 िनधाᭅरण वषᭅ / Assessment Year : 2007-08 Dev Bhoomi Development Society, SCO 865, 1 st Floor, NAC, Mani Majra, Chandigarh बनाम The ITO Parwanoo ̾थायी लेखा सं./PAN NO: AAATD8836 अपीलाथᱮ/Appellant ᮧ᭜यथᱮ/Respondent िनधाᭅᳯरती कᳱ ओर से/Assessee by : None राज᭭व कᳱ ओर से/ Revenue by : Smt. Amanpreet Kaur, Sr. DR सुनवाई कᳱ तारीख/Date of Hearing : 08/09/2023 उदघोषणा कᳱ तारीख/Date of Pronouncement : 12/09/2023 आदेश/Order PER VIKRAM SINGH YADAV, A.M. : The Miscellaneous Application No. 56/Chd/2020 is arising out of ITA No. 1370/Chd/2018 and Miscellaneous Application No. 57/Chd/2020 is arising out of ITA No. 346/Chd/2019. 2. None appeared on behalf of the assessee nor any adjournment application was filed. Considering the fact that these misc. applications are pending for quite sometime, it was decided to consider and dispose off these application basis material available on record. 2 3. In Miscellaneous Application No. 56/Chd/2020 the assessee has submitted as under: Subject: - Request for Misc. Application of Appeal ITA No. 1370/Chd/2018 in the case of M/s Dev Bhoomi Development Society for the Assessment Year 2007-08. Dear Sir/Madam, This is to bring to your kind notice that our case was fixed for hearing on 03.04.2019 and we had submitted the Paper Book on 01.04.2019. At the time of hearing we were told that we will receive the next date of hearing. The next date of hearing was set on 09.05.2019. But we were not able to present ourselves on aforesaid date due to health condition of our counsel Sh. Sukhpreet Singh. The next date of hearing was fixed on 20.06.2019 but due to summer holidays the hearing was postponed on future date. The next date for hearing was fixed on 29.07.2019 but due to cancellation of bench we were not able to present our case. Then, we received the next date 02.09.2019 but we were not able to present ourselves because of some unforeseen circumstances. Then we received an order pronouncing the Judgment on the case. The order was received by us on 26-10-2019. We request you to kindly recall our appeal. We had already Submitted the Paper Book for the aforesaid case on 01.04.2019 to the ITAT Chandigarh & Office of the Commissioner of Income Tax Chandigarh (Copy enclosed) containing all the required documents for your due consideration. On the earlier dates of hearing we couldn't appear for the case due to various suddenly occurred problems. The aforesaid assessee is an educational institute (College) so often NCTE/ HP Govt. / HP University/ HP Board inspections are conducted in our institution which kept the authorities occupied. Our counsel head Sukhpreet Singh (FCA) is also suffering from continuous health issues for which he needs to regularly visit the PGI Hospital. He is suffering from Eyeball Inward Issue. The details of the above stated reasons along with other non stated reasons were provided to the registrar in the previous dates. So we kindly request you to recall our appeal as we appeared every time and cooperated with the Majesty. So, it would be natural justice on humanity on the part of your goodself if we are given a chance to fight for our rights and natural justice. 4. Similar plea has been taken in Miscellaneous Application No. 57/Chd/2020. 5. The Ld. DR is heard who has relied on the order passed by the Coordinate Bench. 3 6. After hearing the ld DR and considering the plea raised by the assessee, given that the order has been passed ex-parte qua the assessee not on merits but to remove the defects and to ensure representation and reasonable cause shown for non- appearance on the scheduled date of hearing, the order so passed is hereby recalled and the matter is fixed for hearing on merits on 12/10/2023. The Registry is directed to issue notice to both the parties. 7. In the result, Miscellaneous Applications filed in both the cases are allowed in light of aforesaid directions. (Order pronounced in the open Court on 12/09/2023 ) Sd/- िवᮓम ᳲसह यादव (VIKRAM SINGH YADAV) लेखा सद᭭य / ACCOUNTANT MEMBER AG Date: 12/09/2023 आदेश कᳱ ᮧितिलिप अᮕेिषत/ Copy of the order forwarded to : 1. अपीलाथᱮ/ The Appellant 2. ᮧ᭜यथᱮ/ The Respondent 3. आयकर आयुᲦ/ CIT 4. आयकर आयुᲦ (अपील)/ The CIT(A) 5. िवभागीय ᮧितिनिध, आयकर अपीलीय आिधकरण, च᭛डीगढ़/ DR, ITAT, CHANDIGARH 6. गाडᭅ फाईल/ Guard File 7. आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar