Sh. Parveen Kumar, Chandigarh V. DCIT, C-5(1), Chandigarh

MA 84/CHANDI/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 2354 (ITAT-CHANDIGARH)
• Duration Of Justice: 7 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 26-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES B, CHANDIGARH , ! ' . . . . # , $% ! BEFORE: SMT. DIVA SINGH, JM & DR. B.R.R.KUMAR, AM M.A. 84/CHD/2018 IN I.T.A. NO.-516/CHANDI/2017 (ASSESSMENT YEAR-2012-13) /ASSESSEE BY : SHRI TEJ MOHAN SINGH / REVENUE BY : SHRI MANJIT SINGH, SR.DR /DATE OF HEARING : 28.09.2018 /DATE OF PRONOUNCEMENT : 29.10. 2018 $& /ORDER PER DIVA SINGH THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN FILE D BY THE ASSESSEE PRAYING FOR RECALL OF THE EX-PARTE ORDER DATED 13.12.2017 IN ITA NO. 516/CHD/ 2017 2. THE LD. AR INVITING ATTENTION TO THE APPLICATION FILED SUBMITTED THAT NO NOTICE OF HEARING OF THE APPEAL WAS RECEIVED BY THE ASSESSEE. AFFIDAVIT OF THE ASSESSEE SUPPORTING THE MISCELLANEOUS APPLICATION WAS RELIED UPON. ACCORDINGLY, IT WAS H IS PRAYER THAT THE ORDER MAY BE RECALLED. 3. THE LD. SR.DR CONSIDERING THE RECORD HAD NO OBJE CTION TO THE SAID PRAYER. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IN THE LIGHT OF THE FACTS AND CIRCUMSTANCES OF THE CASE, C ONSIDERING THE AFFIDAVIT FILED IN SUPPORT OF THE APPLICATION, WE ARE OF THE VIEW THAT IT CAN BE SAFE LY HELD THAT DUE TO SUFFICIENT AND BONAFIDE REASONS , THE ASSESSEE REMAINED UNREPRESENTED BEFORE THE TRIB UNAL ON THE DATE OF HEARING FOR REASONS BEYOND ITS CONTROL . THEREFORE, EXERCISING THE POWERS AS VESTED IN THE ITAT 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 ANSA L HOUSING CONSTRUCTION LTD. 274 ITR 131 (DEL). THE APPEAL IS DIRECTED TO BE FIXED FOR HEARING ON 13.11.2018. FOR THE SAID DATE NO NOTICE OF HEARIN G SHALL BE ISSUED TO THE PARTIES AS THE DATE WAS ANNO UNCED IN THE PRESENCE OF THE PARTIES. 5. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. 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 / DR, ITAT, CHANDIGARH 6. +/ 1 / GUARD FILE / BY ORDER, 2( '3 / ASSISTANT REGISTRAR SHRI PARVEEN KUMAR 113, VILLAGE BUTRELA CHANDIGARH. PAN : AOLPK2490R ( APPELLANT) VS THE DCIT, CIRCLE 5(1), CHANDIGARH. (RESPONDENT)