Smt.Surinder Kaur, Ludhiana V. ITO, Ludhiana

MA 92/CHANDI/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4108 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 22-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHANDRA KANTA
• Assessee Lawyers: SANJEEV BHANDARI
• Section: 274; 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES, SMC, CHANDIGARH BEFORE MS. DIVA SINGH, JUDICIAL MEMBER MISC. APPLICATION NO. 92/CHD/2018 (IN ITA NO.1442/CHD/2016) ASSESSMENT YEAR: 2008-09 SMT. SURINDER KAUR VS. THE ITO C/O M/S SPALL ENTERPRISES WARD-1(3) K-298-299, PHASE-VIII LUDHIANA FOCAL POINT, LUDHIANA PAN NO. ACYPK8320K (APPELLANT) (RESPONDENT) ASSESSEE BY : SH. SANJEEV BHANDARI REVENUE BY : SMT. CHANDRAKANTA DATE OF HEARING : 25/01/2019 DATE OF PRONOUNCEMENT : 12.03.2019 ORDER THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN FILED UNDER SECTION 254(2) OF THE INCOME TAX ACT, 1961 BY THE ASSESSEE PRAY ING FOR RECALL OF THE EX-PARTE ORDER DT. 11/12/2017 IN ITA NO. 1442/CHD/2016 FOR A.Y. 2007- 08 ON THE GROUND THAT FOR THE SPECIFIC DATE OF HEARING N O NOTICE WAS RECEIVED. OFFICER REPORT OF THE REGISTRY HAS BEEN CALLED FOR WHICH READS AS UNDER: AS PER DIRECTION OF HONBLE BENCH IT IS SUBMITTED T HAT THE CASE WAS ADJOURNED ON 22/11/2017 ON THE WRITTEN REQUEST OF ASSESSEE DA TED 24/10/2017. THEREFORE NO NOTICE WAS SENT TO ASSESSEE FOR 22/11/ 2017. (D.DYAL) (R.R.SINHA) (A.GHERA) BENCH CLERK O.S. A.R. 23.01.19 23.01.19 23.01.19 2. ACCORDINGLY, IT IS SEEN THAT THE SUBMISSION IN THE M.A M ADE BY THE ASSESSEE IS CORROBORATED BY THE REPORT OF THE REGISTRY. 3. THE ASSESSEE HAS ALSO PLEADED THAT IN THE FOLLOW UP E XERCISE DONE IN ORDER TO NOTE THE NEXT DATE GIVEN THE DATE OF HEARING I.E; 24/10/2017 WAS MIS-COMMUNICATED TO HIM. 4. THE LD. SR. DR CONSIDERING THE EX-PARTE IMPUGNED ORDER DISMISSING THE APPEAL OF THE ASSESSEE ON THE GROUNDS OF NON REPR ESENTATION HAD NO OBJECTION TO THE PRAYER OF THE ASSESSEE FOR RECALLING OF T HE ORDER AND A DECISION ON MERITS AFTER HEARING THE PARTIES. M.A. 92/CHD/2018 IN ITA 1442/CHD/2016 2 5. I HAVE HEARD THE SUBMISSIONS AND PERUSED THE MATERIA L AVAILABLE ON RECORD. I FIND THAT IN THE PECULIAR FACTS AND CIRCUMSTANCES OF THE PRESENT CASE THE ASSESSEE REMAINED UNREPRESENTED FOR REASONS BEYOND ITS CONTROL. ACCEPTING THE EXPLANATION OFFERED IN THE APPLICATION FILED WHICH I FIND IS SUPPORTED BY THE RECORD AND THE DOCUMENTS, THE EXPLAN ATION IS ACCEPTED. EXERCISING THE POWERS VESTED BY PROVISO TO RULE 24 OF TH E ITAT RULES 1963, THE IMPUGNED EX-PARTE ORDER IS RECALLED. SUPPORT IS DRAWN FROM THE D ECISION OF THE HONBLE DELHI HIGH COURT IN THE CASE OF CIT VS. ANSA L HOUSING CONSTRUCTION LTD. 274 ITR 131 (DEL). 6. THE REGISTRY IS, ACCORDINGLY, DIRECTED TO FIX THE APPE AL FOR HEARING ON MERIT ON 27/03/2019 FOR WHICH DATE NO SEPARATE NOTICE S HALL BE ISSUED AS THE DATE WAS ANNOUNCED IN THE PRESENCE OF THE PARTIES. 7. IN THE RESULT MISC. APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 12.03. 2019. SD/- (DIVA SINGH) JUDICIAL MEMBER DATED : AG/POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT, THE CIT(A), THE D R ASSTT.REGISTRAR ITAT CHANDIGARH