S. Baljit Singh Ryait, Ludhiana V. ITO, Ludhiana

MA 11/CHANDI/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4906 (ITAT-CHANDIGARH)
• Duration Of Justice: 9 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-10-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 14-01-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER MA NO.11/CHD/2016 IN ITA NO. 667/CHD/2010 ASSESSMENT YEAR 2005-06 SHRI BALJIT SINGH RYAIT, VS THE ITO, PROP. RYAIT ENTERPRISES, WARD VI(1), 197-198F, LUDHIANA. SHAHEED BHAGAT SINGH NAGAR, PAKHOWAL ROAD, LUDHIANA. PAN: AAZPR4972K (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI ASHWANI KUMAR RESPONDENT BY : SHRI S.K.MITTAL, DR DATE OF HEARING : 21.10.2016 DATE OF PRONOUNCEMENT : 21.10.2016 O R D E R PER BHAVNESH SAINI,JM WE HAVE HEARD LD. REPRESENTATIVES OF BOTH THE PARTI ES. 2. THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR DEF AULT VIDE ORDER DATED 29.12.2015. 3. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE DID NOT RECEIVE ANY NOTICE AND THAT HE COU LD NOT NOTE THE DATE OF HEARING, THEREFORE, DUE TO THE ABOVE MI STAKE, HE 2 COULD NOT APPEAR ON THE DATE OF HEARING. HE HAS SU BMITTED THAT ASSESSEE WOULD BE CAREFUL IN FUTURE. 4. CONSIDERING EXPLANATION OF THE ASSESSEE, WE ARE SATISFIED THAT ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FRO M APPEARING ON THE ON THE DATE OF HEARING. THE APPEA L OF THE ASSESSEE HAS NOT BEEN DECIDED ON MERIT. THEREFORE, ONE MORE CHANCE COULD BE GIVEN TO THE ASSESSEE TO ARGUE APPEAL ON MERITS. 5. IN THIS VIEW OF THE MATTER, WE RECALL OUR EARLIE R ORDER DATED 29.12.2015 AND RESTORE THE APPEAL OF THE ASSE SSEE. OFFICE IS DIRECTED TO FIX THE APPEAL FOR HEARING ON MERITS ON 15.12.2016 FOR WHICH DATE, NO SEPARATE NOTICE WI LL BE ISSUED. 6. IN THE RESULT, MISCELLANEOUS APPLICATION IS ALLO WED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (ANNAPURNA GUPTA) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 21 ST OCTOBER,2016. POONAM COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. THE CIT,DR ASSISTANT REGISTRAR, ITAT/CHD