Income Tax Appellate Tribunal - Chandigarh
M/S Maurya Spinning Mills (P) Ltd., ... vs Dcit, Ludhiana on 26 April, 2017
IN THE INCOME TAX APPELLATE TRIBUNAL
DIVISION BENCH, CHANDIGARH
BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER
AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER
M.A.No.25/Chd/2016
In
ITA No.504/Chd/2014
(Assessment Year : 2006-07)
M/s Maurya Spinning Mills (P) Ltd., Vs. The D.C.I.T.,
Vill. & Post Office Ramgarh, Circle II,
Chandigarh Road, Ludhiana. Ludhiana.
PAN: AABCM1390F
(Appellant) (Respondent)
Applicant by : Shri Rajeev Sharma
Respondent by : Shri Manjit Singh, DR
Date of hearing : 21.04.2017
Date of Pronouncement : 21.04.2017
O R D E R
PER ANNAPURNA GUPTA, A.M. :
This Miscellaneous Application is filed by the applicant for recalling of the order of the Tribunal dated 11.01.2016 for assessment year 2006-07, which was dismissed ex-parte for want of prosecution.
2. The applicant submitted that the first date of hearing was adjourned since the Bench did not function. Thereafter hearing was adjourned on four other dates i.e. 28.04.15, 09.09.2015, 06.10.2015 and 04.11.2015 and 2 finally on 11.01.2016, the Ld. counsel for assessee inadvertently missed the date and the case was dismissed ex-parte. It was further stated by the applicant that the assessee had a good case on merits and had also filed an application for admission of additional evidence under Rule 29 of the I.T.A.T. Rules, 1963 dated 06.10.2015. It was contended that it showed that the assessee was serious in pursuing the appeal. The assessee requested the recall of the order in the interest of justice.
3. On going through the order sheet of the hearing conducted in the present case, we find that twice the case was adjourned on the assessees request and thereafter the Ld. counsel for assessee attended the hearing on 6.10.2015 and filed application for admission of additional evidence. On the next date since the Ld. counsel for assessee was busy in the other Court, the case was adjourned to 11.1.2016, on which date, as stated in the Miscellaneous Application, the Ld. counsel for assessee inadvertently did not appear. On account of the above, we are convinced that the assessee is serious in pursuing the appeal and had inadvertently missed the date of hearing. Therefore, to meet the ends of natural justice we are of the opinion that the assessee should be given a reasonable opportunity of being heard. We are of the view that it is a fit case for recalling the order of the Tribunal dated 11.01.2016 in ITA No. 504/Chd/2014 for fresh hearing which we hereby do. The Registry is 3 directed to fix the hearing of the appeal in due course and issue formal notice of the same to both the parties.
4. In the result, the Miscellaneous Application filed by the applicant is allowed.
Order pronounced in the open court.
Sd/- Sd/-
(SANJAY GARG) (ANNAPURNA GUPTA)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated : 26 t h April, 2017
*Rati*
Copy to:
1. The Appellant
2. The Respondent
3. The CIT(A)
4. The CIT
5. The DR
Assistant Registrar,
ITAT, Chandigarh