Nand Lal Bhardwaj, Bilaspur V. ITO, Shimla

ITA 872/CHANDI/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 9046 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-10-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 28-07-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITTA
• Section: 144

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES SMC CHANDIGARH BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA NO. 872/CHD/2016 ASSESSMENT YEAR: 2005-06 SH. NAND LAL BHARDWAJ, VS. THE ITO, DEHSIL SADAR, RAMPUR BUSHAHR, DISTT.SHIMLA DIST. BILASPUR, H.P. PAN NO. AFZPB9902L (APPELLANT) (RESPONDENT) APPELLANT BY : SH. NEERAJ SHARMA RESPONDENT BY : SH. S.K. MITTA DATE OF HEARING : 18/10/2016 DATE OF PRONOUNCEMENT : 21/10/2016 ORDER THIS IS AN APPEAL BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF CIT(A)-1, AMRITSAR, CAMP AT PALAMPUR DATED 5.5.2016. 2. AFTER HEARING THE RIVAL CONTENTIONS, I AM CONVIN CED WITH THE EXPLANATION GIVEN BY THE ASSESSEE THAT HE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THE ASSESSING OFFICER AND PRODUCING THE NECESSARY EVIDE NCES FOR THE PURPOSE OF ASSESSMENT. THE ASSESSING OFFICER HAS PASSED AN ORD ER U/S 144 OF THE INCOME-TAX ACT, 1961. THE LD. CIT(A) HAS UPHELD THE ORDER OF THE A SSESSING OFFICER ON THE GROUND THAT THE ASSESSEE HAS NOT COOPERATED IN THE ASSESSM ENT PROCEEDINGS. 3. HENCE, I SET ASIDE THE ISSUE TO THE FILE OF THE ASSESSING OFFICER FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. THE ASSESSEE U NDERTAKES TO COOPERATE WITH THE ASSESSING OFFICER FOR COMPLETION OF THE FRESH ASSES SMENT PROCEEDINGS. 2 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT SD/- [J. SUDHAKAR REDDY] ACCOUNTANT MEMBER DATED : 21 OCTOBER, 2016 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR