Income Tax Appellate Tribunal - Chandigarh
M/S Q Two India Pvt. Ltd., Mohali vs Dy. Cit, Mohali on 31 May, 2017
IN THE INCOME TAX APPELLATE TRIBUNAL
DIVISION BENCH, CHANDIGARH
BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER
AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER
M.A.Nos.100 & 101/Chd/2016
In
ITA Nos.394 & 395/Chd/2014
(Assessment Years : 2008-09 & 2009-10)
M/s Q Two India Pvt. Ltd., Vs. The D.C.I.T.,
(Formerly known as Circle 6(1),
M/s Quark India Private Ltd.), Mohali.
PAN: AAACQ332Q
(Appellant) (Respondent)
Applicant by : Shri Vivek Thakural
Respondent by : Ms.Chandra Kanta,DR
Date of hearing : 26.05.2017
Date of Pronouncement : 31.05.2017
O R D E R
PER ANNAPURNA GUPTA, A.M. :
Both these Miscellaneous Applications are filed by the applicant for recalling the consolidated order of the Tribunal dated 13.10.2014 for assessment years 2008-09 and 2009-10, which was decided and dismissed ex-parte.
2. The reason for non-appearance on the last date of hearing given in the application is that due to ill health of the Ld. counsel for assessee he could not appear on the appointed date of hearing i.e. on 13.10.2014. An affidavit of the Ld. counsel for assessee averring the said facts was placed before us.
3. The Ld. DR did not controvert the same.
2
4. We have gone through the entire facts of the case. We are convinced that the assessee was prevented by sufficient reason for not appearing before the Tribunal on the appointed date of hearing to prosecute the appeal. We are therefore of the opinion that to meet the ends of natural justice, the assessee should be given a reasonable opportunity of being heard. Exercising the power of the Tribunal provided in the proviso to Rules 24 and 25 of the ITAT Rules 1963, to set aside an ex-parte order and restore the appeal in case where an assessee demonstrates reasonable cause for non-appearance, and considering the entirety of facts in the present case, 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 directed to fix the case for fresh hearing on 24.7.2017 and issue formal notice of the same to both the parties.
5. In the result, both the Miscellaneous Applications filed by the applicant are allowed.
Order pronounced in the open court.
Sd/- Sd/-
(SANJAY GARG) (ANNAPURNA GUPTA)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated : 31 s t May, 2017
*Rati*
Copy to:
1. The Appellant
2. The Respondent
3. The CIT(A)
4. The CIT
5. The DR
Assistant Registrar,
ITAT, Chandigarh