Sh. Sudhir Choupal, Yamunanagar V. ITO, Yamunanagar

MA 13/CHANDI/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9250 (ITAT-CHANDIGARH)
• Duration Of Justice: 9 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-10-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 05-10-2012
• Assessment Year: 2004-2005
• Appeal Filed On: 19-12-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N K SAINI
• Assessee Lawyers: D K GOYAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A CHANDIGARH BEFORE MS.SUSHMA CHOWLA, JUDICIAL MEMBER AND SHRI MEHAR SINGH, ACCOUNTANT MEMBER MA NO. 13/CHD/2012 IN ITA NO.251/CHD/2011 ASSESSMENT YEAR: 2003-04 SHRI SUDHIR CHAUPAL, V ITO, WARD-3, C/O CHAUPAL PLYWOOD, YAMUNA NAGAR. VILLAGE NABH, YAMUNA NAGAR. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI D.K.GOYAL RESPONDENT BY : SHRI N.K.SAINI DATE OF HEARING : 05.10.2012 DATE OF PRONOUNCEMENT : 09.10.2012 ORDER PER MEHAR SINGH, AM THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN FILE D BY THE ASSESSEE FOR RECALLING THE EX-PARTE ORDER DATED 20.10.2011 PASSED BY THE BENCH IN ITA NO. 251/CHD/2011. 2. THE CONTENTS OF THE MA, FILED BY THE ASSESSEE AR E REPRODUCED HEREUNDER : 1. THAT THE HEARING OF APPEAL IN OUR ABOVE MENTION ED CASE WAS FIXED FOR HEARING BEFORE THE HON'BLE BENCH ON THE 20 TH DAY OF OCTOBER LL(AS PER APPELLATE ORDER DATED 20-10-2011) 2. THAT WITH UTMOST RESPECT, IT IS SUBMITTED THAT N O NOTICE OF HEARING FOR 20-10-2011 HAS BEEN SERVED ON THE APPELLANT OR HIS AUTHORIZED REPRESENTATIVE. 3. THAT THE APPELLANT PRAYED THAT HE HAD NOTHIN G TO GAIN BY AVOIDING HIS PRESENCE BEFORE THE HON'BLE BENCH ON THE DATE MENTI ONED IN THE APPELLATE ORDER I.E 20-10-2011. AND IT IS PRAYED THAT THE HON 'BLE BENCH MAY TAKE A CONSIDERATE VIEW SO THAT NO INJUSTICE IS DONE TO TH E APPELLANT 4. THAT THE APPELLANT CRAVES FOR PERMISSION TO P RESENT HIS CASE BEFORE YOUR HONOR SO THAT THE APPLICANTS CASE MAY BE DECIDED ON MERITS. 2 IT IS THEREFORE HUMBLY PRAYED THAT THE APPLICANT BE GIVEN AN OPPORTUNITY TO PRESENT THE TRUE FACTS BEFORE THE HON'BLE BENCH. 3. THE APPELLANT CONTENDED THAT NO NOTICE OF HEARIN G FOR 20.10.2011 WAS SERVED UPON THE APPELLANT OR HIS AUT HORIZED REPRESENTATIVE. IN VIEW OF SUCH A SITUATION, IT WAS NOT FEASIBLE TO ATTEND TO APPELLATE PROCEEDINGS. CONSEQUENTLY, IT IS PRAYED THAT THE EX-PARTE ORDER PASSED FOR NON-PROSECUTION MAY PLEASE BE RECALLED. 4. IN VIEW OF THE REASONS GIVEN BY THE APPELLANT, M A FILED BY THE ASSESSEE IS ALLOWED AND THE ORDER DATED 20.10.2 011 IN ITA NO. 251/CHD/2011, PASSED BY THE BENCH IS RECALLED. REGISTRY IS DIRECTED TO FIX THE APPEAL OF THE ASSESSEE ON 11.12 .2012. 5. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 9 TH OCT.,2012. SD/- SD/- (SUSHMA CHOWLA) (MEHAR SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 9 TH OCT.,2012. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT CHANDIGARH.