M/s Hotel Oak Valley Residency, Chamba V. ITO, Banikhet

MA 104/CHANDI/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5531 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-04-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 23-11-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER M.A.NO.104/CHD/2016 IN ITA NO.772/CHD/2012 (ASSESSMENT YEAR : 2007-08) M/S HOTEL OAK VALLEY RESIDENCY, VS. THE ITO, NEAR BUS STAND, DALHOUSIE DALHOUSIE, DISTT CHAMBA. AT BANIKHET. PAN: AABCM1390F (APPELLANT) (RESPONDENT) APPLICANT BY : SHRI PARIKSHIT AGGARWAL 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 TRIBUNA L DATED 30.04.2015 FOR ASSESSMENT YEAR 2007-08, WHICH WAS DISMISSED EX-PARTE FOR WANT OF PROSECUTION. 2. THE REASON FOR NON-APPEARANCE ON THE LAST DATE OF HEARING GIVEN IN THE APPLICATION IS THAT ON THE APPOINTED DATE OF 30.04.2015, THE PARTNER OF TH E APPELLANT FIRM, MR. PARAMJIT CHANDAY REACHED THE TRIBUNAL SINCE, HE HAD TO COME FROM DALHOUSIE AND O N THE APPOINTED DATE A STRIKE CALL WAS GIVEN BY BUSES AND BY THE TIME HE REACHED, THE COURT HAD ALREADY RISEN AND T HE APPELLANT'S MATTER HAD BEEN MARKED HEARD. THE APPLI CANT 2 STATED THAT THE MISTAKE OF NON-APPEARANCE WAS UNINTENTIONAL AND WITHOUT ANY BAD INTENT. THE APPLICATION WAS ALSO ACCOMPANIED BY AN AFFIDAVIT OF THE PARTNER OF THE ASSESSEE FIRM SUBMITTING THE SAID FA CTS. IT WAS FURTHER SUBMITTED THAT THE ASSESSEE WAS INTERES TED IN PROSECUTING THE APPEAL .FOR THE ABOVE REASON, THE ASSESSEE REQUESTED FOR RECALL OF THE ORDER. 3. ON GOING THROUGH THE REASONS STATED IN THE PETITION AND AFTER HEARING BOTH THE SIDES, WE ARE CONVINCED THAT THE ASSESSEE WAS PREVENTED BY SUFFI CIENT REASONS IN NOT APPEARING BEFORE THE TRIBUNAL ON THE APPOINTED DATE OF HEARING TO PROSECUTE THE APPEAL. THEREFORE, WE RECALL THE ORDER OF THE TRIBUNAL DATE D 30.04.2015 IN ITA NO. 772/CHD/2012 AND RESTORE THE APPEAL FOR FRESH DECISION IN ACCORDANCE WITH LAW. THE REGISTRY IS DIRECTED TO FIX THE HEARING OF THE A PPEAL IN NORMAL COURSE AND ISSUE FORMAL NOTICE TO BOTH THE P ARTIES. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FI LED BY THE APPLICANT IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (SANJAY GARG) (ANNAPURNA GUPTA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 26 TH 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