Sh. Joginder Kumar, Jalandhar V. The Wealth tax Officer, Jalandhar

MA 75/ASR/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0754 (ITAT-AMRITSAR)
• Duration Of Justice: 1 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-08-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2000-2001
• Appeal Filed On: 26-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMRIK CHAND
• Assessee Lawyers: GUNJEET SY AL ITP
• Keywords: Principle of natural justice; Retrospective amendment; Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. B.P. JAIN, ACCOUNTANT MEMBER M.A. NOS. 71 TO 73(ASR)/2013 (IN W.T.A. NOS. 01 TO 03(ASR)/2012) ASSESSMENT YEAR:1999-2000 TO 2001-02 PAN: AAOPP0442P SH.VED PRAKASH VS. WEALTH TAX OFFICER, C/O-M/S. JEEWAN SINGH WARD 1(3), JALANDHAR. RAM LAL, SABZI MANDI, JALANDHAR (APPELLANT) (RESPONDENT) M.A. NOS. 74 TO 81(ASR)/2013 (IN W.T.A. NOS. 04 TO 11(ASR)/2012) ASSESSMENT YEAR:1999-2000 TO 2006-07 PAN: AAUPK1869P JOGINDER KUMAR VS. WEALTH TAX OFFICER, SABZI MANDI, JALANDHAR WARD 1(2), JALANDHAR. (APPELLANT) (RESPONDENT) APPELLANT BY: SH. GUNJEET SYAL, ITP RESPONDENT BY: SH. AMRIK CHAND, DR DATE OF HEARING: 02.08.2013 DATE OF PRONOUNCEMENT: 02.08.2013 ORDER PER BENCH 1) ASSESSEES HAVE FILED THE AFORESAID ELEVEN MISCELLANEOUS APPLICATIONS IN THE AFORESAID WEALTH TAX APPEALS FO R RECALLING OF THE 2 ORDER DATED 08.04.2013 WHEREBY THIS BENCH HAS DISMI SSED ALL THE APPEALS IN LIMINE BEING DEFECTIVE. 2) LEARNED COUNSEL FOR THE ASSESSEES RAISED ALMOST IDENTICAL CONTENTIONS IN ALL THE PRESENT MISCELLANEOUS APPLIC ATIONS FOR RECALLING OF THE ORDER DATED 08.04.2013. FOR THE SAKE OF CONVENI ENCE, THE CONTENTIONS RAISED BY THE ASSESSEE IN MISC. APPLICATION NO. 71( ASR)/2013 [IN W.T.A. NO. 01(ASR)/2012] FOR A.Y. 1999-2000, ARE REPRODUC ED AS UNDER: BEFORE INCOME-TAX APPELLATE TRIBUNAL, AMRITSAR BENCH, AMRITSAR IN THE MATTER OF APPEAL OF SH. VED PARKASH C/O JIWA N SINGH RAM LAL, SABZI MANDI, JALANDHAR SUBJECT: APPLICATION UNDER RULE 24 FOR RECALLING ORDER DATED 08.04.2012 IN RESPECT OF WTA NO. 1 TO 3/ASR/2012 FOR ASSESSMENT YEAR 1999-2000, 2000-01 & 2001-02 SIR(S) 1) IN THIS EX PARTE ORDER WAS PASSED BY THE HON'BLE I. T.A.T., AMRITSAR BENCH, VIDE WTA NO. 1 TO 3/ASR/2012 DATED 08.04.201 2. 2) THAT IN THE MONTH OF JANUARY, 2013 THE FINAL DATE R ESERVE FOR HEARING IN THESE CONNECTED CASES WAS 08.04.2013. TH AT MY COUNSEL S. PREM SINGH, ADVOCATE FILED AN APPLICATION DATED 31.01.2013 (COPY ENCLOSED) FOR PRE-PONEMENT OF THE MATTER AS H E WAS PRE- ENGAGED IN INCOME-TAX SETTLEMENT COMMISSION MATTERS AT KOLKATA ON 08.04.2013. HOWEVER, THIS REQUEST WAS NOT ACCEDE D TO. 3 3) THAT ON 01.04.2013 MY COUNSEL S. PREM SINGH ADVOCAT E REQUESTED FOR ADJOURNMENT AS HE WAS GOING TO BE IN KOLKATA ON 08.04.2013, THE DATE FIXED FOR HEARING OF THESE CASES. 4) THAT I HAD SIGNED POWER OF ATTORNEY FAVOURING S. PR EM SINGH, ADVOCATE, AND INADVERTENTLY DUE TO TECHNICAL DEFAUL T THE SAME COULD NOT BE PLACED ON RECORD. 5) THAT MY APPEAL WAS DISMISSED ON THE PRESUMPTION THA T THE ASSESSEE IS NOT INTERESTED TO PROSECUTE THE MATTER IN DISPUTE. THAT I WAS PREVENTED WITH REASONABLE AND SUFFICIENT CAUSE IN NOT BEING PRESENT FOR HEARING OF APPEAL. THAT I WAS UNDER A B ONA FIDE BELIEF THAT REQUEST FOR EITHER OF PREPONEMENT OR ADJOURNME NT WOULD BE ACCEDED TO. 6) RELIANCE PLACED IN THE DECISION OF HON'BLE SUPREME COURT IN CASE OF CIT VS. S. CHINNIAPPA MUDALIAR (1969) 74 ITR 41 (SC), WHEREIN IT HAS BEEN HELD THAT HON'BLE I.T.A.T. MUST DECIDE THE CASE ON MERITS AND CANNOT DISMISS THE APPEAL FOR NON-APPEAR ANCE OF APPELLANT. 7) IN VIEW OF THE ABOVE, THERE IS NO QUESTION THAT APP ELLANT IS NOT INTERESTED IN PURSUING THE APPEAL. 8) CHALLAN OF RS. 50/- EACH FOR THREE APPEALS IS ENCLO SED ON ACCOUNT OF MISC. APPLICATION FEE. 9) IN VIEW OF THESE CIRCUMSTANCES AND REASONABLE CAUSE , IT IS VERY HUMBLY PRAYED THAT EX-PARTE ORDER MAY BE CANCELLED AND THE APPEAL MAY BE HEARD DE NOVO. IT IS RELEVANT TO MENT ION OUT HERE THAT THE HON'BLE I.T.A.T. IS THE HIGHEST COURT OF F ACTS OF THE CASE AND IN THE INTEREST OF NATURAL JUSTICE; THE CASE MA Y BE RECALLED AND HEARD DE NOVO. YOURS FAITHFULLY SD/./- DATED: 01.06.2013 (VED PRAKASH) 4 3) LEARNED COUNSEL FOR THE ASSESSEES STATED THAT T HE REASONS MENTIONED BY THE ASSESSEES FOR RECALLING THE ORDER DATED 08.04.2013 ARE REASONABLE AND PLAUSIBLE. THEREFORE, HE REQUESTED T HAT THE ORDER DATED 08.04.2013 MAY BE RECALLED AND ALL THE ELEVEN MAIN APPEALS MAY BE HEARD ON MERIT. HE FURTHER STATED THAT THE ISSUE INVOLVE D IN THE APPEALS HAS ALREADY BEEN DECIDED BY THIS BENCH AND THE MATTER H AS BEEN SET ASIDE TO THE FILE OF WEALTH TAX OFFICER TO EXAMINE THE DOCUM ENTS LEAD BY THE ASSESSEE AS REQUIRED IN THE AMENDED PROVISIONS IN S ECTION 2(EA) OF THE WEALTH TAX ACT, 1957 WHERE CLAUSE (B) TO EXPLANATIO N (1) HAS BEEN SUBSTITUTED BY THE FINANCE ACT, 2013 W.E.F. 01.04.1 993. 4) ON THE OTHER HAND, LEARNED DR HAS NOT RAISED ANY OBJECTION ON THE REQUEST OF THE ASSESSEES. 5) BOTH PARTIES AGREED THAT THE MAIN APPEALS FILED BY THE ASSESSEES MAY BE HEARD ON 02.08.2013 BECAUSE THE ISSUE INVOLV ED IN THE PRESENT APPEALS HAS ALREADY BEEN SET ASIDE TO THE FILE OF W EALTH TAX OFFICER FOR FRESH DECISION IN VIEW OF THE SAID AMENDMENT IN EXP LANATION-1 TO SECTION 2(EA) WITH RETROSPECTIVE EFFECT FROM 01.04.1993. 6) WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE R ELEVANT RECORDS AVAILABLE WITH US, ESPECIALLY THE CONTENTION RAISED IN THE PRESENT MISC. APPLICATIONS FOR RECALLING OF THE ORDER DATED 08.04 .2013. WE ARE FULLY 5 CONVINCED WITH THE REASONS MENTIONED BY THE ASSESSE ES, WHICH ARE REPRODUCED IN THE AFORESAID PARAGRAPH. IN THE INTER EST OF JUSTICE, WE RECALL THE ORDER DATED 08.04.2013 PASSED BY THIS BENCH AND AS AGREED BY BOTH THE PARTIES, THE MAIN APPEALS I.E. W.T.A. NOS. 01 T O 11(ASR)/2012 ARE FIXED FOR HEARING BEFORE THIS BENCH ON 02.08.2013. 7) IN THE RESULT, ALL THE ELEVEN MISCELLANEOUS APPL ICATIONS ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 2 ND AUGUST, 2013 SD/./- SD/./- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 2 ND AUGUST, 2013 /RK/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: SH.VED PRAKASH C/O-M/S. JEEWAN SINGH RAM LAL, SABZI MANDI, JALANDHAR 2. JOGINDER KUMAR, SABZI MANDI, JALANDHAR 3. THE WEALTH TAX OFFICER, WARD 1(3), JALANDHAR. 4. THE WEALTH TAX OFFICER, WARD 1(2), JALANDHAR 5. THE CWT(A), 6. THE CWT, 7. THE SR DR, I.T.A.T., AMRITSAR TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.