M/s Modage Housing Development, Mohali V. Income Tax Officer, W-6(2), Mohali

MA 104/CHANDI/2018

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 6022 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 year(s) 6 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 26-10-2023
• Assessment Year: 2008-2009
• Appeal Filed On: 03-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण,च᭛डीगढ़ ᭠यायपीठ “बी” , च᭛डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH (VIRTUAL COURT) ᮰ी आकाश दीप जैन, उपा᭟यᭃ एवं ᮰ी िवᮓम ᳲसह यादव, लेखा सद᭭य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM Miscellaneous Application No. 104/Chd/2018 In (आयकर अपील सं./ ITA NO. 858 /Chd/ 2017 िनधाᭅरण वषᭅ / Assessment Year : 2008-09 Modage Housing Development 394 Phase 3B1 Mohali बनाम The ITO Ward 6(2) Mohali ̾थायी लेखा सं./PAN NO: AAECM2074M अपीलाथᱮ/Appellant ᮧ᭜यथᱮ/Respondent िनधाᭅᳯरती कᳱ ओर से/Assessee by : None राज᭭व कᳱ ओर से/ Revenue by : Shri Dharam Vir, JCIT, Sr. DR सुनवाई कᳱ तारीख/Date of Hearing : 27/10/2023 उदघोषणा कᳱ तारीख/Date of Pronouncement : 30/10/2023 आदेश/Order PER VIKRAM SINGH YADAV, A.M. : The present Miscellaneous Application has been filed by the Assessee against the ex-parte order passed by the Coordinate Bench in ITA No. 858/Chd/2017 dt. 14/12/2017. 2. None appeared on behalf of the assessee nor has any adjournment application been filed by the assessee. However considering the facts that this Miscellaneous Application is pending for quite sometime, we find that no useful purpose would be served in adjourning the matter any further. Hence basis the material available on the record and after hearing the Ld. DR, the matter is hereby been decided. 3. In the misc. application, it was submitted that the appeal of the assessee was dismissed ex-parte qua the assessee. In Misc. Application, it has also been submitted on behalf of the director of the assessee company that due to some major health problem, he was not able to appear on the scheduled date of hearing and an affidavit has been submitted in support thereof. 2 4. Ld. DR is heard who has relied on the order passed by the Coordinate Bench 5. We have heard the Ld DR and perused the material available on the record. Given that the order has been passed by the Coordinate Bench ex- parte qua the assessee for non-prosecution and the assessee has a reasonable cause for non appearance as so stated in the affidavit, the order so passed by the Coordinate Bench is hereby recalled and the Registry is directed to fix the matter for hearing on merits on 07/12/2023. The Registry is also directed to issue notice to both the parties. 6. In the result, misc. application is allowed. (Order pronounced in the open Court on 30/10/2023) Sd/- Sd/- आकाश दीप जैन िवᮓम ᳲसह यादव (AAKASH DEEP JAIN) ( VIKRAM SINGH YADAV) उपा᭟यᭃ / VICE PRESIDENT लेखा सद᭭य/ ACCOUNTANT MEMBER AG Date: 30/10/2023 आदेश कᳱ ᮧितिलिप अᮕेिषत/ Copy of the order forwarded to : 1. अपीलाथᱮ/ The Appellant 2. ᮧ᭜यथᱮ/ The Respondent 3. आयकर आयुᲦ/ CIT 4. आयकर आयुᲦ (अपील)/ The CIT(A) 5. िवभागीय ᮧितिनिध, आयकर अपीलीय आिधकरण, च᭛डीगढ़/ DR, ITAT, CHANDIGARH 6. गाडᭅ फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar