Sh Rakesh Gupta, Pathankot V. The Income Tax Officer, Pathankot

MA 7/ASR/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5485 (ITAT-AMRITSAR)
• Duration Of Justice: 8 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-05-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 12-05-2017
• Assessment Year: 2005-2006
• Appeal Filed On: 07-09-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAHUL DHAWANLD
• Assessee Lawyers: J P BHATIA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR BEFORE SH.T.S. KAPOOR, ACCOUNTANT MEMBER AND SH.N.K.CHOUDHRY, JUDICIAL MEMBER M. A. NO.07(ASR)/2017 (ARISING OUT OF I.T.A NO.222(ASR)/2016) ASSESSMENT YEAR: 2005-06 SH. RAKESH GUPTA THROUGH L/H, RIKSHIT GUPTA BEHIND POWER HOUSE, SAINGARH, PATHANKOT. PAN:AAXPG-3084F VS. INCOME TAX OFFICER, WARD-2, PATHANKOT. (APPELLANT) (RESPONDENT) APPELLANT BY: SH. J.P. BHATIA (ADV.) RESPONDENT BY: SH. RAHUL DHAWAN (LD. DR) DATE OF HEARING: 12.05.2017 DATE OF PRONOU NCEMENT: 18.05.2017 ORDER PER N. K. CHOUDHRY (JM): THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE ASSESSEE FOR RECALLING THE EX-PARTE ORDER OF THE TRIBUNA L, DATED 25.07.2016, PASSED IN ITA NO.222(ASR)/2016 FOR ASST. YEA R:2005-06. 2. AT THE OUTSET, THE LD. AR CONTENDED THAT ASSESSEE COULD N OT ATTEND THE HEARING ON 25.07.2016 DUE TO SUDDEN ILLNESS OF COUNSEL AND HAD TO UNDERGO A MAJOR SURGERY. HOWEVER, THE ASSESSEE HAS FILED THE WRITTEN SUBMISSIONS MENTIONING THEREIN THE REASONS FOR N ON ATTENDANCE, WHICH ARE REPRODUCED AS UNDER: MA NO.07(ASR)/2017 ARISING OUT OF ITA NO.222(ASR)/2016 ASST. YEAR:2005-06 2 (1.) THAT I AM SURPRISED TO RECEIVE ONE EX-PARTE ORDER DATED 25.07.2016 PASSED IN ITA NO.222/ASR/2016 FOR A.Y.20 05-06 BY THE HONBLE INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BEN CH, AMRITSAR DISMISSING MY APPEAL FILED ON 18-04-2016 AGAINST OR DER DATED 29.01.2016 PASSED BY CIT-II, AMRITSAR. THE APPEAL H AS BEEN DISMISSED FOR WANT OF PROSECUTION. (2.) THAT I HAD ENGAGED SH.J.P.BHATIA. ADVOCATE T O CONDUCT THE ABOVE APPEAL. HOWEVER, HE SUDDENLY FELL ILL AND HAD TO UNDERGO A MAJOR SURGERY. HE WAS CONFINED TO BED AND WAS UNABL E TO MOVE AROUND ON THE DATE OF HEARING. UNDER THE CIRCUMSTAN CES, HE COULD NOT ATTEND THE ABOVE MATTER AND APPEAR BEFORE THE H ONBLE BENCH ON 25.07.2016. (3.) THAT AFTER ENGAGING THE COUNSEL. I REMAINED UNDER THE BONAFIDE IMPRESSION THAT MY APPEAL WILL BE CONDUCTED BY HIM BEFORE THE HON'BLE TRIBUNAL. NOW, 1 FIND THAT MY MATTER COULD NOT BE ATTENDED BEFORE THE HON'BLE BENCH OF THE TRIBUNAL DUE TO ILL NESS OF MY COUNSEL. (4) THAT THE NON-APPEARANCE BEFORE THE HON'BLE TRIB UNAL ON THE DATE OF HEARING IS DUE TO REASONABLE AND SUFFICIENT CAUS E AS MENTIONED ABOVE. IT IS, THEREFORE, HUMBLY PRAYED THAT THE ORDER DATE D 25.07.2016 PASSED BY THE HON'BLE BENCH IN ITA NO.22 2/ASR/2016 BE KINDLY RECALLED AND THE APPEAL BE VERY KINDLY HE ARD AND DECIDED ON MERITS. IN VIEW OF THE ABOVE SUBMISSIONS, THE LEARNED COUNSEL FO R THE ASSESSEE PRAYED THAT THE ORDER OF THE TRIBUNAL DATED 25 .07.2016 MAY BE RECALLED 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. HENCE, WE ARE SATISFIED WITH THE EX PLANATION OFFERED BY THE ASSESSEE FOR NON ATTENDANCE ON THE SCHEDULE D DATE OF HEARING. THEREFORE, IN THE INTEREST OF JUSTICE, WE RECA LL THE AFORESAID MA NO.07(ASR)/2017 ARISING OUT OF ITA NO.222(ASR)/2016 ASST. YEAR:2005-06 3 ORDER OF THE TRIBUNAL DATED 25.07.2016 AND DIRECT TH E REGISTRY TO FIX THE MAIN APPEAL FOR HEARING IN DUE COURSE. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 18. 05.2017. SD/- SD/- (T. S. KAPOOR) (N.K.CHOUDHRY ) ACCOUNTANT MEMBER JUDICIA L MEMBER DATED:18.05.2017. /PK/ 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