Seema Gupta, Chandigarh V. ACIT, Chandigarh

MA 103/CHANDI/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6197 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-03-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 20-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCHA, CHANDIGARH BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER MISC. APPLICATION NO. 103/CHD/2017 (IN ITA NO.271/CHD/2017) (ASSESSMENT YEAR : 2013-14) SEEMA GUPTA VS. THE ACIT SCF 156, GRAIN MARKET CIRCLE 5(1) SECTOR-26, CHANDIGARH CHANDIGARH PAN/TAN: ABHPG9178M (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI T.N. SINGLA DEPARTMENT BY : SHRI MANJIT SINGH DATE OF HEARING : 05.01.2018 DATE OF PRONOUNCEMENT : 19/03/2018 O R D E R PER DR. B.R.R. KUMAR, A.M. : THROUGH THIS MISC. APPLICATION ASSESSEE HAS SOUGHT RECALLING OF THE ORDER OF TRIBUNAL IN ITA NO. 271/CHD/2017 THROUGH WHICH APPE AL HAS BEEN DISMISSED IN LEMINE. 2. THE ASSESSEE SUBMITTED REASON IN HER MISCELLANEO US APPLICATION FOR NON APPEARANCE OF HER COUNSEL ON THE DATE OF HEARING I. E; 06/07/2017 WHICH READS AS UNDER: I RESPECTFULLY SUBMIT THAT ON THE DATE OF HEARING ON 06/07/2017, MY AUTHORIZED REPRESENTATIVE (SH. T.N. SINGLA) WAS PRESENT IN THE COURT NO. 2 FOR HEARING IN THE APPEAL OF MAHATMA GA NDHI STATE INSTITUTE OF PUBLIC ADMINISTRATION, PUNJAB. HE DEPU TED HIS REPRESENTATIVE TO MONITOR MY CASE IN THE COURT NO. 1, AS SH. T.N. SINGLA WAS BUSY IN COURT NO. 2. HOWEVER DUE TO CONF USION IN MY NAME AS SEEMA SINGLA /SEEMA GUPTA, THIS APPEAL REMA IN UNPRESENTED DESPITE PRESENTCE OF MY AUTHORIZED REPR ESENTATIVE IN THE OTHER COURT OF INCOME TAX APPELLATE TRIBUNAL. 2 3. WHILE DISMISSING THE APPEAL VIDE ORDER DT. 06/09 /2017 WE HAVE GIVEN THE LIBERTY TO THE ASSESSEE TO SHOW A REASONABLE CAUSE FOR NON REPRESENTATION FURTHER FRAYED FOR RECALL. SINCE THE REASON GIVEN BY THE AS SESSEE IS ACCEPTABLE THE ORDER IS HEREBY RECALLED AND FIXED FOR HEARING DENOVO. 4. IN THE RESULT MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (DIVA SINGH) (DR. B.R.R. KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 19/03/2018 AG COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. THE CIT 5. THE DR