Sh. Amarjeet Singh Randhawa, Chandigarh V. ACIT, Chandigarh

MA 68/CHANDI/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6576 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 19-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Corroborative evidences

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH DIVISION BENCHES,CHANDIGARH BEFORE MS. DIVA SINGH, JUDICIAL MEMBER AND DR. B.R.R.KUMAR, ACCOUNTANT MEMBER MA NO. 68/CHD/2018 IN ITA NO. 795/CHD/2017 A.Y.: 2010-2 011 SHRI AMARJEET SINGH RANDHAWA, VS. THE ACIT, # 82, SECTOR 27-A, CIRCLE 5(1), CHANDIGARH. CHANDIGARH. PAN NO. AAPPR6056G & MA NO. 69/CHD/2018 IN ITA NO.796/CHD/2017 A.Y. : 20 10-2011 SMT. AMANDEEP KAUR, VS. THE ITO, # 82, SECTOR 27-A, WARD 5(1), CHANDIGARH. CHANDIGARH. PAN NO. ABCPK2432R (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI TEJ MOHAN SINGH RESPONDENT BY : SMT. CHANDER KANTA, ADDL. CIT DATE OF HEARING : 04.05.2018 DATE OF PRONOUNCEMENT : 21.05.2018 ORDER PER DIVA SINGH BY THESE TWO MISCELLANEOUS APPLICATIONS FILED UNDER SECTION 254(2) OF THE INCOME TAX ACT, 1961 BY DIFFERENT ASSESSEES, PRAYE R FOR RECALL OF THE CONSOLIDATED ORDER DATED 03.01.2018 IN ITA 795 AND 796/C HD/2017 PERTAINING TO 2010-11 ASSESSMENT YEAR IS MADE. THE APPE ALS OF THE ASSESSEES HAD BEEN DISMISSED IN LIMINE ON THE GROUNDS THA T THE DEFECT DESPITE OPPORTUNITY REMAINED NOT CURED. 2. THE LD. AR INVITING ATTENTION TO THE APPLICATIONS FILED BY BOTH THE ASSESSEES ALONGWITH SUPPORTING EVIDENCES HAS STATED THA T THE ASSESSEES HAVE CURED THE DEFECT. ACCORDINGLY, A PRAYER IS MADE THA T THE CONSOLIDATED EX-PARTE ORDER MAY BE RECALLED AND THE APPEALS OF THE R ESPECTIVE ASSESSEES MAY BE FIXED FOR HEARING ON MERITS. MA/68 & 69/CHD/2018 IN ITAS 795&796/CHD/2017 PAGE 2 OF 2 3. CONSIDERING THE MATERIAL AVAILABLE ON RECORD, THE SAID PR AYER WAS NOT OPPOSED BY THE LD. SR.DR. 4. WE HAVE HEARD THE SUBMISSIONS AND PERUSED THE MATER IAL AVAILABLE ON RECORD. IN THE LIGHT OF THE SUBMISSIONS OF THE PARTIES B EFORE THE BENCH WHICH ARE FOUND SUPPORTED BY THE EVIDENCES, WE RECALL THE EX-PARTE ORDER HOLDING THAT NON REMOVAL OF THE DEFECTS WAS NEITHER INTENT IONAL NOR DELIBERATE AS THE ASSESSEES WERE NOT IN THE COUNTRY ON ACCOUNT OF WHICH FACT THE DEFECT REMAINED NOT CURED. SUPPORT FOR RECALLING T HE ORDER IS DRAWN FROM THE DECISION OF THE HONBLE DELHI HIGH COURT IN T HE CASE OF ACIT VS ANSAL HOUSING AND CONSTRUCTION (2005) 274 ITR 13 1 (DEL). SAID ORDER WAS PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF IN THE PRESENCE OF THE PARTIES, AFTER CONSIDERING THE CONVENIENCE OF THE PARTIES. THE APPEALS ARE DIRECTED TO BE FIXED FOR HEARING ON 27.0 6.2018. SAID DATE WAS ANNOUNCED IN THE PRESENCE OF THE PARTIES, ACCORDINGL Y SENDING OF SEPARATE NOTICES FOR THE SPECIFIC DATE OF HEARING IS DISPENSED WITH. 5. IN THE RESULT, MISCELLANEOUS APPLICATIONS OF THE ASSESSEE S ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 21.05. 2018. SD/- SD/- (DR.B.R.R.KUMAR) (DIVA SINGH) ACCOUNTNT MEMBER 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.