M/s V.K. Sood, Contractors, Ludhiana V. ITO, Ludhiana

MA 111/CHANDI/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3398 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-09-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 18-09-2015
• Assessment Year: 2005-2006
• Appeal Filed On: 07-09-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL
• Assessee Lawyers: AMRINDER SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS. RANO JAIN, ACCOUNTANT MEMBER M.A.NO.111/CHD/2014 IN ITA NO.531 /CHD/2013 (ASSESSMENT YEAR: 2005-06) M/S V.K.SOOD CONTRACTORS, VS. THE INCOME TAX OFFICER,II(3), KOTHI NO.20, SECTOR 6, LUDHIANA. PANCHKULA. PAN: AAEFV4656K (APPELLANT) (RESPONDENT) APPLICANT BY : SHRI AMRINDER SINGH RESPONDENT BY : SHRI S.K.MITTAL, DR DATE OF HEARING : 18.09.2015 DATE OF PRONOUNCEMENT : 18.09.2015 O R D E R PER RANO JAIN, A.M . : THIS MISCELLANEOUS APPLICATION IS FILED BY THE APPLICANT FOR RECALLING OF THE ORDER OF THE TRIBUNA L DATED 27.11.2013 WHEREBY THE APPEAL OF THE ASSESSEE WAS D ISMISSED IN LIMINE FOR NON APPEARANCE. 2. THE REASON GIVEN BY THE LEARNED COUNSEL FOR THE APPLICANT IN THE MISCELLANEOUS APPLICATION FOR NON- APPEARANCE ON THE LAST DATE OF HEARING IS THAT THE APPLICANT H AD ENGAGED AN ADVOCATE FOR THE CASE AND THE DATE WAS DULY INTI MATED TO HIS OFFICE. HOWEVER, DUE TO LAPSE ON THE PART OF T HE OFFICE OF THE ADVOCATE, THE DATE OF HEARING WAS NOT NOTED DOW N BY THE 2 ADVOCATE. HENCE, NOBODY COULD APPEAR ON THE DATE O F HEARING I.E. 21.11.2013. AN AFFIDAVIT OF THE CONCERNED ADV OCATE SHRI VINEET KRISHAN IN THIS REGARD HAS BEEN FILED. 3. CONSIDERING THE EXPLANATION OF THE ASSESSEE AND THAT THE APPEAL OF THE APPLICANT HAS NOT BEEN DECIDED ON MERITS, WE ARE OF THE VIEW THAT THE APPLICANT HAS BEEN ABLE TO EXPLAIN THE SUFFICIENT CAUSE FOR NON APPEARANCE. THEREFORE, O NE MORE OPPORTUNITY COULD BE GIVEN TO THE APPLICANT TO ARGU E THE APPEAL ON MERITS. 4. WE ACCORDINGLY, RECALL THE EARLIER ORDER OF THE TRIBUNAL DATED 27.11.2013 AND RESTORE THE APPEAL OF THE APPLICANT. THE REGISTRY IS DIRECTED TO FIX THE AP PEAL FOR FINAL HEARING ON 10.12.2015, FOR WHICH DATE NO SEPARATE N OTICE WILL BE ISSUED TO THE APPLICANT. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FI LED BY THE APPLICANT IS ALLOWED IN TERMS ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 18 TH DAY OF SEPTEMBER, 2015. SD/- SD/- (BHAVNESH SAINI) (RANO JAIN) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 18 TH SEPTEMBER, 2015 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH 3