Navpreet Singh Bhasin, Chandigarh V. JCIT (TDS), Chandigarh

MA 106/CHANDI/2015

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6571 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 year(s) 9 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 09-09-2016
• Assessment Year: 2011-2012
• Appeal Filed On: 14-08-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K S BAINS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER M.A. NO. 106/CHD/2015 (IN ITA NO. 986/CHD/2013) (ASSESSMENT YEAR: 2011-12) SH. NAVPREET SINGH BHASIN, VS. THE JCIT (TDS), HOUSE NO. 3363, SECTOR 32, CHANDIGARH CHANDIGARH PAN NO. APTPS4387N (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI K.S.BAINS, SR. DR DATE OF HEARING : 20.04.2018 DATE OF PRONOUNCEMENT : 28.05.2018 ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT MISC. APPLICATION HAS BEEN PREFERRED BY THE ASSESSEE PLEADING THEREIN THAT THE APPEAL OF THE ASSESSEE BE ARING ITA NO. 986/CHD/2013 HAS BEEN DISMISSED BY THE TRIBUNAL FOR WANT OF PROSECUTION. IT HAS BEEN PLEADED THAT THE ASSESSEE, IN FACT, HAD FILED THE CONSOLIDATED APPEAL AGAINST THE ORDER OF CIT(A) PASSED U/S 272A( 2)(K) OF THE INCOME- TAX ACT, 1961 (IN SHORT 'THE ACT') FOR FOUR QUARTER S, HOWEVER, THE REGISTRY PUT AN OBJECTION AND ASSESSEE WAS DIRECTED TO FILE APPEALS FOR EACH QUARTERS SEPARATELY. 2 M.A.NO. 106/CHD/2015 IN ITA 986/CHD/2013- NAVPREEN SINGH BHASIN, CHANDIGARH 2. ACCORDINGLY THE ASSESSEE FIELD APPEALS FOR THREE QUARTERS I.E. QUARTERS 2, 3 & 4 AND DEPOSITED THE REQUISITE FEE. IT WAS RE QUESTED VIDE LETTER DATED 15.1.2015 THAT THE CONSOLIDATED APPEAL NO. 986/CHD/ 2013 BE TREATED AS APPEAL FOR THE FIRST QUARTER. THE REVISED FORM NO. 36 WAS ALSO FILED IN THIS RESPECT ALONG WITH LETTER DATED 15.1.2015. HOWEVER, THIS APPEAL OF THE ASSESSEE COULD NOT BE LISTED WITH OTHER APPEALS BU T DISMISSED FOR WANT OF PROSECUTION. IT HAS, THEREFORE, BEEN REQUESTED THA T THE PRESENT APPEAL BE RESTORED AND HEARD ON MERITS. 3. KEEPING IN VIEW THE ABOVE CONTENTION OF THE LD. COUNSEL FOR THE ASSESSEE, THIS APPEAL IS RESTORED TO ITS ORIGINAL P OSITION. THE ORDER DATED 18.2.2015 PASSED BY THE TRIBUNAL IN ITA NO. 986/CH D/2013 IS, THEREFORE, RECALLED AND THE APPEAL IS RESTORED TO ITS ORIGINAL POSITION. REGISTRY IS DIRECTED TO FIX THE DATE OF HEARING A ND INFORM THE PARTIES. COPY OF THIS ORDER BE PLACED IN THE MAIN APPEAL FIL E. IN THE RESULT, THE MISC. APPLICATION OF THE ASSESS EE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 28.05.2018 SD/- SD/- (ANNAPURNA GUPTA) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 28. 05.2018 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR