M/s Damini Resots & Builders (P) Ltd., Ludhiana V. DCIT, Ludhiana

MA 93/CHANDI/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4111 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 20-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N K GUPTA
• Keywords: Principle of natural justice; Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH A , CHANDIGARH , ! , ' # $ % & , ' (! BEFORE: SMT.DIVA SINGH, JM & SMT.ANNAPURNA GUPTA, A M )* $ +, /MA NOS.93 & 94/CHD/2018 IN . / ITA NOS.793 & 553/CHD/2016 / ASSESSMENT YEARS :2012-13 & 2013-14) M/S DAMINI RESORTS & BUILDERS (P) LTD., BUILDERS (P) LTD., SCO-1, BASANT AVENUE, DUGRI ROAD, LUDHIANA. THE D.C.I.T., CENTRAL CIRCLE-I, LUDHIANA. ./ PAN: AAACD6211B /APPELLANT /RESPONDENT /ASSESSEE BY : SHRI ASHWANI KUMAR, CA / REVENUE BY : SHRI N.K.GUPTA, DR ! ' /DATE OF HEARING : 01.03.2019 #$%& /DATE OF PRONOUNCEMENT:12.03.2019 /ORDER PER ANNAPURNA GUPTA, A.M . : BOTH THE ABOVE MISCELLANEOUS APPLICATIONS ARE FILED BY THE APPLICANT FOR RECALLING OF THE CONSOLIDATED ORDER O F THE TRIBUNAL DATED 20.9.2017 RELATING TO ASSESSMENT YEARS 2012-1 3 AND 2013-14, WHICH WERE DISMISSED EX-PARTE FOR WANT OF PROSECUTION. 2.IT WAS CONTENDED THAT THE APPLICANTS COUNSEL, SH RI ASHWANI KUMAR,CA HAD MADE A PRAYER REQUESTING FOR ADJOURNME NT OF THE HEARING OF THE APPEAL FIXED ON 20/09/17 AND HAD FAX ED THE ADJOURNMENT APPLICATION ON THE SAID DATE AS HE WAS UNAVOIDABLY AWAY TO NEW DELHI. COPY OF THE FAX MESSAGE WAS FILED BEFORE US.IT WAS CONTENDED THAT HE WAS SERIOU S IN PURSUING THE APPEAL AND IT WAS ONLY BECAUSE OF THE FACT THAT THE APPLICATION FOR ADJOURNMENT COULD NOT BE PUT UP BEFORE THE HON'BLE BENCH , THAT IT WENT UNATTENDED IN THIS REGARD, AN AFFIDAVIT OF DIRECTOR OF THE ASS ESSEE COMPANY SHRI VIJAY KUMAR, STATING THE ABOVE FACTS O N OATH WAS FILED BEFORE US. 3. THE LD. DR DID NOT CONTROVERT THE SAME. 4. WE HAVE GONE THROUGH THE ENTIRE FACTS OF THE CAS E. WE ARE CONVINCED THAT THE ASSESSEE WAS PREVENTED BY SUFFIC IENT REASON FOR NOT APPEARING BEFORE THE TRIBUNAL ON THE APPOI NTED DATE OF HEARING TO PROSECUTE THE APPEAL. WE ARE THEREFORE O F THE OPINION THAT TO MEET THE ENDS OF NATURAL JUSTICE, T HE ASSESSEE SHOULD BE GIVEN A REASONABLE OPPORTUNITY OF BEING H EARD. EXERCISING THE POWER OF THE TRIBUNAL PROVIDED IN TH E PROVISO TO RULES 24 AND 25 OF THE ITAT RULES 1963, TO SET ASID E AN EX- PARTE ORDER AND RESTORE THE APPEAL IN CASE WHERE AN ASSESSEE DEMONSTRATES REASONABLE CAUSE FOR NON-APPEARANCE, A ND CONSIDERING THE ENTIRETY OF FACTS IN THE PRESENT CA SE, WE ARE OF THE VIEW THAT THIS IS A FIT CASE FOR RECALLING THE ORDER FOR FRESH HEARING, WHICH WE HEREBY DO. THE REGISTRY IS DIRE CTED TO FIX THE HEARING OF THE APPEAL ON 16-04-19.THE SAID ORDE R WAS PRONOUNCED IN OPEN COURT.NO SEPARATE NOTICE TO BE ISSUED TO THE PARTIES. 5. IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATIO NS FILED BY THE APPLICANT ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- ' # $ % & (DIVA SINGH) (ANNAPURNA GUPTA) ! / JUDICIAL MEMBER (! / ACCOUNTANT MEMBER ' /DATED: 12 TH MARCH, 2019 * * $ ' ( / COPY OF THE ORDER FORWARDED TO : / THE APPELLANT / THE RESPONDENT ! ) / CIT ! ) ( )/ THE CIT(A) *+ , , ,-.+/ / DR, ITAT, CHANDIGARH +. 0' / GUARD FILE $ ' ! / BY ORDER, / ASSISTANT REGISTRAR