Sanjeev Sharma, Chandigarh V. ITO, W-5(1), Chandigarh

ITA 36/CHANDI/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 4081 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 10-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

ITA NO. 36-C-2018 M/S CAPRI DEVELOPERS PVT LTD, CHANDIGARH 2 DULY ATTENDED BY HIM AND THE CASE WAS ADJOURNED TO 28.9.2017. HOWEVER, PRIOR TO 2 - 3 DAYS OF HEARING I.E. 28.9.2 017, DUE TO HIS ILLNESS, HE COULD NOT ATTEND THE HEARING AND ALSO F ORGOT TO INFORM THE ASSESSEE IN THIS RESPECT. IT HAS BEEN FURTHER DEPO SED THAT HIS NON- APPEARANCE BEFORE CIT(A) WAS TOTALLY UNINTENTIONAL AND THE ASSESSEE HAS BEEN INTERESTED IN PROSECUTING THE APPEAL. T HEREFORE, IT HAS BEEN PLEADED THAT THE MATTER BE RESTORED TO CIT(A) FOR DECISION AFRESH. IT HAS ALSO BEEN STATED THAT THE ASSESSEE UNDERTAKES TO CO- OPERATE IN THE HEARING AND EARLY DISPOSAL OF THE AP PEAL. 3. THE LD. DR, ON THE OTHER HAND, HAS SUPPORTED THE ORDER OF THE CIT(A). 4. WE HAVE HEARD THE RIVAL SUBMISSIONS. KEEPING I N VIEW THE ABOVE SUBMISSIONS OF THE COUNSEL OF THE ASSESSEE AS WELL AS THE AFFIDAVIT FURNISHED BY HIM AND IN THE INTEREST OF J USTICE, THE IMPUGNED EX-PARTE ORDER OF THE LD. CIT(A) IS SET AS IDE AND THE MATTER IS RESTORED BACK TO THE FILE OF THE CIT(A) TO DECID E IT AFRESH IN ACCORDANCE WITH LAW AFTER GIVING PROPER OPPORTUNIT Y TO THE ASSESSEE FOR HEARING. IN THE RESULT, APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 07.08.2018 SD/- SD/- (B.R.R KUMAR) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 07. 08.2018 RKK