Income Tax Appellate Tribunal - Chandigarh
M/S M.K. Aggarwal Hosiery Pvt. Ltd., ... vs Jcit, Ludhiana on 5 August, 2019
आयकर अपील य अ धकरण,च डीगढ़ यायपीठ "बी " च डीगढ़
IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH
BENCH 'B' CHANDIGARH
ीमती दवा संह, याय"क सद#य एवं, एवं ीमती अ नपण
ू ा' ग)ु ता, लेखा सद#य
BEFORE: SMT. DIVA SINGH, JM & SMT.ANNAPURNA GUPTA, AM
M.A. No. 102/CHD/2017 in
आयकर अपील सं./ ITA No. 252/CHD/2017
नधा रण वष / Assessment Year : 2009-10
M/s M.K. Aggarwal Hosiery P.Ltd., बनाम The Pr. CIT-I,
B-VI-1209, Gulchaman Gali, Chandigarh.
VS
Iqbal Ganj Road,
Ludhiana.
थायी लेखा सं./PAN No: AACCM0788Q
अपीलाथ /Appellant यथ /Respondent
नधा रती क! ओर से/Assessee by : Shri Pankaj Bhalla, CA
राज व क! ओर से/ Revenue by : Shri Manjit Singh, CIT-DR
सन
ु वाई क! तार&ख/Date of Hearing : 26.07.2019
उदघोषणा क! तार&ख/Date of Pronouncement : 05.08.2019
आदे श/ORDER
PER DIVA SINGH By the present application filed u/s 254(2) of the Income Tax Act,196 1 the assesse e p rays for a recall of the ex-p arte order dated 27.04.2017 in ITA 252/CHD/2017 wherein the assessee's appeal was dismissed in-limine for non representation.
2. The ld. AR inviting attention to the application on record supported by an affidavit filed by the assessee as well as the counsel drew attention to para 5 and 12 of the application so as to submit that the defects pointed out by the Registry have been M.A. 102/CHD/2017 in ITA 252/CHD/2017 A.Y. 2009-10 Page 2 of 3 cured. Inviting attention to the copy of the Revised Form No. 10 it was submitted that the correct address which is; "M/s M.K. Aggarwal Hosiery P.Ltd., B-VI-1209, Gulchaman Gali, Iqbal Ganj Road, Ludhiana" has been brought on record. Th i s f a c t , i t was submitted, is supported by an affidavit filed by the counsel appearing in person. Referring to the same it was submitted that since the appeal was filed by a courier, the Defect Notice on account of the wrong address mentioned inadvertently by the assessee was not received and thus, the defect could not be cured. Accordingly, it was his submission that inadvertent mistake in mentioning the wrong address by the assessee was the reason for the assessee remaining non-represented. In these pe culi ar circu ms tances, it was h is pr ayer that the ex-p arte order dated 27.04.2017 may be recalled.
3. The ld . CI T-DR Mr. Manjit Singh on c onsi derati on of the facts supported by affidavit posed no objection to the recall of the ex-parte order dated 27.04.2017.
4. Considering the arguments advanced and the supporting evidences, we are of the view that it would be in the fitness of things to recall the ex-parte order dated 27.04.2017 as the assessee has offered a valid explanation for non representation on the sai d date wi th suppor ti ng d ocu me nts an d the defects are also stated to have been cured. Exercising the powers as vested in us by pr ovis o to Rule 24 of the I TA T Rules 1963 , the or der is M.A. 102/CHD/2017 in ITA 252/CHD/2017 A.Y. 2009-10 Page 3 of 3 recalled. Support is drawn from the decision of the Hon'ble Delhi High Court in the case of CIT Vs Ansal Housing C o n s t r u c t i o n L t d . 2 7 4 I TR 1 3 1 ( D e l ) .
5. Registry is directed to fix the appeal for hearing on 09.09.2019 for which date no separate notice of hearing shall be issued to the parties as the date was announced on the date of hearing itself in the presence of the parties.
6. In the result, Miscellaneous Application of the assessee is allowed Order pronounced in the Open Court on 5th August, 2019.
Sd/- Sd/-
( अ नपण
ू ा' ग)ु ता ) ( दवा संह )
(ANNAPURNA GUPTA) (DIVA SINGH)
लेखा सद#य/ Accountant Member याय"क सद#य/ Judicial Member
"पन
ू म"
आदे श क! त,ल-प अ.े-षत/ Copy of the order forwarded to :
1. अपीलाथ / The Appellant -
2. यथ / The Respondent -
3. आयकर आय/ ु त/ CIT
4. आयकर आय/ ु त (अपील)/ The CIT(A)
5. -वभागीय त न4ध, आयकर अपील&य आ4धकरण, च7डीगढ़/ DR, ITAT, CHANDIGARH
6. गाड फाईल/ Guard File आदे शानस ु ार/ By order, सहायक पंजीकार/ Assistant Registrar