M/s Torque Pharmaceuticals Private Limited, Chandigarh V. Addl. CIT, Chandigarh

MA 8/CHANDI/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7974 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-05-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 27-04-2012
• Assessment Year: 2007-2008
• Appeal Filed On: 18-01-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JAI SHREE SHARMA
• Assessee Lawyers: NAVNEET GUPTA
• Keywords: Principle of natural justice

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES B CHANDIGARH BEFORE SHRI H.L.KARWA, HON'BLE, VICE PRESIDENT AND SHRI MEHAR SINGH, ACCOUNTANT MEMBER M.A. NO.8/CHD/2012 (ITA NO. 671/CHD/2011) ASSESSMENT YEAR: 2007-08 M/S TOUQUE PHARMACEUTICALS PRIVATE LTD., V THE ADDL CIT, RANGE-1, CHANDIGARH CHANDIGARH PAN NO. AABCT1244P (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI NAVNEET GUPTA RESPONDENT BY : SMT. JAISHREE SHARMA DATE OF HEARING : 27.04.2012 DATE OF PRONOUNCEMENT : 11.05.2012 ORDER PER H.L.KARWA, VP THIS MISC. APPLICATION APPEAL FILED BY THE ASSESSEE ARISES OUT OF THE ORDER OF TRIBUNAL DATED 28.11.2011 PASSED IN ITA NO . 671/CHD/2011 RELATING TO ASSESSMENT YEAR 2007-08. 2. THE ASSESSEE FILED HIS APPLICATION DATED 17.1.20 12 AND STATED AS UNDER:- 1. THE ABOVE APPEAL WAS DISPOSED OF BY THE TRIBUNAL EX-PARTE BY ITS ORDER DATED 28/11/2011. THE APPELLANTS ABOVE NAMED BEG TO PRESENT THIS REVIEW PETITION. 2 2. THE APPELLANTS COULD NOT REACH THE HON'BLE COURT IN TIME ON THE DATE OF HEARING HELD ON 28/11/2011 DUE TO FOG A S THE COUNSEL OF THE APPELLATE CA V.K. GUPTA HAD TO TRAVE L FROM DELHI. 3. BY THE TIME, MR. NAVNEET GUPTA, VICE PRESIDENT ( FINANCE) OF THE APPELLANTS REACHED TO ATTEND THE HEARING IN THE ABS ENCE OF THE COUNSEL, THE JUDGMENT HAD BEEN PRONOUNCED BY THE HO N'BLE BENCH. HE EXPLAINED THE ENTIRE POSITION TO HON'BLE SHRI H.L. KARWA. 3. THE ABSENCE OF THE APPELLANTS AT THE TIME OF HEA RING ON 28/11/2011 WAS UNINTENTIONAL AND BEYOND THE CONTROL OF THE APPELLANTS. 4. THE DISMISSAL OF APPEAL WILL CAUSE A GREAT LOSS TO THE APPELLANTS AND DEPRIVE THEM OF THE NATURAL JUSTICE. 5. IT IS RESPECTFULLY SUBMITTED THAT IN VIEW OF THE AB OVE, THE TRIBUNAL MAY BE PLEASED TO SUITABLY AMEND ITS SAID ORDER AND ALLOW THE PROCEEDINGS TO BE REOPENED. DATED THIS 17 TH DAY OF JANUARY 2012. APPELLANT FOR TORQUE PHARMACEUTICALS PVT LTD., SD/- DIRECTOR: 3. AFTER HEARING BOTH THE PARTIES, WE FIND THAT THE APPEAL FILED BY THE ASSESSEE I.E. ITA NO. 671/CHD/2011 WAS FIXED FOR HE ARING ON 28.11.2011. HOWEVER, ON THE SAID DATE, NOBODY APPEARED ON BEHAL F OF THE ASSESSEE AND THE APPEAL WAS TREATED UNADMITTED AS PER PROVISIONS OF RULE 19(2) OF THE INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963. IN THE INSTA NT CASE, THE ASSESSEE HAS 3 SUBMITTED THAT HE COULD NOT REACH THE COURT IN TIME ON THE DATE OF HEARING DUE TO FOG AS THE COUNSEL OF THE ASSESSEE SHRI V.K. GUP TA, CA HAD TO TRAVEL FROM DELHI. THERE IS NO MATERIAL ON RECORD TO CONTROVER T THE ABOVE CONTENTION OF THE ASSESSEE. CONSIDERING THE FACTS AND CIRCUMSTAN CES OF THE PRESENT CASE, WE ARE OF THE VIEW, THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM ATTENDING THE HEARING ON 28.11.2011. WE, THEREFOR E, SET ASIDE THE ORDER OF THE TRIBUNAL DATED 28.11.2011 PASSED IN ITA NO. 671 /CHD/2011 RELATING TO ASSESSMENT YEAR 2007-08 AND RESTORE THE APPEAL FOR HEARING ON MERITS. NO SEPARATE NOTICE OF HEARING IS REQUIRED TO BE ISSUED TO THE PARTIES SINCE WE HAVE DIRECTED BOTH THE PARTIES TO APPEAR BEFORE THE TRIBUNAL ON 7.6.2012 FOR HEARING THE APPEAL ON MERITS. 4. IN THE ABOVE GROUND, THE MISC. APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 11 TH DAY OF MAY, 2012 SD/- SD/- (MEHAR SINGH) (H.L.KARWA) ACCOUNTANT MEMBER VICE PRESIDENT DATED : 11 TH MAY, 2012 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR TRUE COPY BY ORDER ASSISTANT REGISTRAR