M/s HIMUDA, Shimla V. Addl. CIT, Shimla

MA 59/CHANDI/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 2356 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 1 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 28-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHANDER KANTA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES, CHANDIGARH , ! ' # . %.. . & , '( ' BEFORE: SMT. DIVA SINGH, JM & DR. B.R.R.KUMAR, AM M.A. 59/CHD/2018 IN ITA NO. 28/CHD/200 9 A.Y.: 2005-06, M/S HIMUDA, VS THE ADDL.CIT, NIGAM VIHAR, SHIMLA RANGE, SHIMLA (HP). SHIMLA (HP). PAN : AAALH0034K & M.A. 60 TO 62/CHD/2018 IN ITA NOS. 480 TO 482/CHD/2012 A.Y. 2006-07 TO 2008-09 M/S HIMUDA, VS THE ACIT, NIGAM VIHAR, CIRCLE, SHIMLA (HP). SHIMLA (HP). PAN : AAALH0034K & M.A. 63 & 64/CHD/2018 IN ITA NOS. 971 & 972/CHD/2012 A.Y. 2006-07 & 2009-10 M/S HIMUDA, VS THE ACIT, NIGAM VIHAR, CIRCLE, SHIMLA (HP). SHIMLA (HP). PAN : AAALH0034K APPELLANT RESPONDENT / ASSESSEE BY : SHRI SUDHIR SEHGAL / REVENUE BY : SMT. CHANDER KANTA, SR.DR / DATE OF HEARING : 05.10.2018 / D ATE OF PRONOUNCEMENT : 29.10.2018 ')/ ORDER PER DIVA SINGH THE PRESENT MISCELLANEOUS APPLICATIONS HAVE BEEN FILED PRA YING FOR RECALL OF THE EX-PARTE ORDER DATED 28.09.2017 WHEREIN THE ASSESSEE REMAINED UNREPRESENTED, IT IS STATED, FOR REASONS BEYOND HIS CONTR OL. REFERRING TO THE RECORD, IT WAS SUBMITTED BY THE LD. AR THAT ON THE SPECIFIC DATE, THE ASSESSEE HAD MOVED AN ADJOURNMENT APPLICATION WHEREIN THE REASONS FOR ADJ OURNMENT WERE NOT ELABORATED AND ONLY PERSONAL REASONS WERE CITED. BY WAY OF THE M.A. 59, 60 TO 62, 63 & 64/CHD/2018 PAGE 2 OF 2 PRESENT APPLICATION, IT WAS SUBMITTED THAT ON ACCOUNT OF S ETTLING THE MARRIAGE OF HIS YOUNGER SISTERS DAUGHTER, THE ASSESSEE COULD NOT PARTICIPATE IN THE PROCEEDINGS ON THAT DATE. ACCORDINGLY, IT WAS HIS PRAYER THAT THE ASSESSEE IS SERIOUS IN PURSUING THE APPEALS FILED AND SEEKS OPPORTUNITY TO ARGUE THE APPEALS ON MERITS AND PRAYS FOR RECALL CONSEQ UENTLY OF THE EX-PARTE ORDER DATED 28.09.2017. 2. THE SAID REQUEST WAS NOT OPPOSED BY THE SR.DR. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. IT IS SEEN THAT THE ASSESSEE IN THE FACTS OF T HE PRESENT CASE HAD SENT A NON-SPEAKING APPLICATION SEEKING TIME. IN THE ABSENCE O F ANY SPECIFIC REASON, THE ADJOURNMENT WAS REJECTED TAKING THE REQUE ST FOR TIME AS A FRIVOLOUS REQUEST. HOWEVER, CONSIDERING THE SUBMISSIONS IN THE PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE, THE EXPLANATION OF TH E LD. AR LEADING TO HIS LACK OF PRESENCE IS ADEQUATELY EXPLAINED. ACCORDINGLY, WE ARE AOF THE VIEW THAT IN THE FACTS AND CIRCUMSTANCES CITED, IT CAN BE SAFELY HELD THAT DUE TO SUFFICIENT AND BONAFIDE REASONS, THE ASSESSEE REMAINED U NREPRESENTED BEFORE THE TRIBUNAL ON THE DATE OF HEARING . THEREFORE, EXERCISING THE POWERS AS VESTED IN US BY PROVISO TO RULE 24 OF THE ITAT RULES 1963, THE IMPUGNED EX-PARTE ORDER IS RECALLED. SUPPORT IS DRAWN FROM THE DECISION OF THE HON'BLE DELHI HIGH COURT IN THE CASE OF CIT VS ANSAL HOUS ING CONSTRUCTION LTD. 274 ITR 131 (DEL). THE REGISTRY IS DIRECTED TO FIX TH E APPEALS FOR HEARING ON 10.12.2018 FOR WHICH DATE NO NOTICE OF HEARING SHALL BE ISSUED TO THE PARTIES AS THE SAID DATE WAS ANNOUNCED IN THE PRESENC E OF THE PARTIES AND AT THEIR CONVENIENCE. 4. IN THE RESULT, MISCELLANEOUS APPLICATIONS OF THE ASSESSEE ARE ALLOW ED. ORDER PRONOUNCED IN THE OPEN COURT ON 29.10. 2018. SD/- SD/- ( . %.. . & ) ( ) (DR. B.R.R. KUMAR) (DIVA SINGH) '( '/ ACCOUNTANT MEMBER ! '/ JUDICIAL MEMBER + , !'#$ %&#/ COPY OF THE ORDER FORWARDED TO : 1. %$''(/ THE APPELLANT - 2. )*'(/ THE RESPONDENT - 3. * * +/ CIT 4. * * + (%$')/ THE CIT(A) 5. #./* 0, * %$'* 0 , 234/5/ DR, ITAT, CHANDIGARH 6. /4 6'/ GUARD FILE / BY ORDER, 7* $8 / ASSISTANT REGISTRAR