Amit Jain, Chandigarh V. ACIT, Chandigarh

MA 105/CHANDI/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4246 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-04-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 01-04-2016
• Assessment Year: 2004-2005
• Appeal Filed On: 16-11-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL
• Assessee Lawyers: HARISH NAYYAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS. RANO JAIN, ACCOUNTANT MEMBER MA NO.105/CHD/2015 IN ITA NO. 156/CHD/2014 (ASSESSMENT YEAR 2004-05) SHRI AMIT JAIN, VS THE ACIT, PROP. EURO EXPORTS, CIRCLE 2(1), CHANDIGARH. CHANDIGARH. PAN : ACJPJ2939E (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI HARISH NAYYAR RESPONDENT BY : SHRI S.K. MITTAL DATE OF HEARING : 01.04.2016 DATE OF PRONOUNCEMENT : 01 .04.2016 O R D E R PER BHAVNESH SAINI,JM THE ASSESSEE FILED THIS MISCELLANEOUS APPLICATION F OR SEEKING RECALLING OF THE EARLIER ORDER OF THE TRIBU NAL DATED 13.10.2015 WHEREBY APPEAL OF THE ASSESSEE WAS DISMI SSED IN LIMINE. 2. THE LD. COUNSEL FOR THE ASSESSEE ACCEPTED HIS MI STAKE FOR NOT APPEARING ON THE DATE OF HEARING. 3. CONSIDERING THE EXPLANATION OF THE ASSESSEE AND THAT APPEAL OF THE ASSESSEE HAS NOT BEEN DECIDED ON MERI TS, WE ARE SATISFIED THAT ASSESSEE WAS PREVENTED BY SUFFIC IENT CAUSE FROM APPEARING ON THE DATE OF HEARING. WE, TH EREFORE, 2 RECALL OUR ORDER DATED 13.10.2015 AND RESTORE THE A PPEAL OF THE ASSESSEE. THE OFFICE IS DIRECTED TO FIX THE AP PEAL FOR HEARING ON MERITS ON 12.05.2016 FOR WHICH NO SEPARA TE NOTICE WILL BE ISSUED TO THE ASSESSEE. MISCELLANEOU S APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (RANO JAIN) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 1 ST APRIL,2016. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT/CHD