Raman Singal, Chandigarh V. Addl. CIT. Range I, Chandigarh

MA 135/CHANDI/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 6523 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 20-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: N K SAINI ITP

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRI SANJAY GARG, JUDICIAL MEMBER M.A. NO. 135/CHD/2019 IN ITA NO. 103/CHD/2014 / ASSESSMENT YEAR : 2007-08 ( DECIDED VIDE ORDER 02.04.2019) SHRI RAMAN SINGAL, 185, INDUSTRIAL AREA, PHASE-II, CHANDIGARH THE ADDL.CIT, RANGE-1 CHANDIGARH ! '# ./PAN NO: AEFPS6301F $ '!%& APPELLANT '(!% /RESPONDENT )* + , /ASSESSEE BY : SHRI N.K. SAINI, ITP + , / REVENUE BY : SMT. POONAM SHARMA, JCIT - . + */# /DATE OF HEARING : 15.11.2019 01 + */# / DATE OF PRONOUNCEMENT : 28.01.2020 ORDER PER SANJAY GARG, JUDICIAL MEMBER: THIS MISC. APPLICATION ARISING OUT OF ITA NO.103/CH D/2014 HAS BEEN MOVED BY THE ASSESSEE-APPLICANT PLEADING THEREIN FO R RECALLING THE EX-PARTE ORDER DATED 02.04.2019 OF THE TRIBUNAL DISMISSING T HE APPEAL OF THE ASSESSEE. M.A. NO. 135/CHD/2019 SHRI RAMAN SINGHAL, CHANDIGARH 2 2. IT HAS BEEN SUBMITTED BY THE APPLICANT THAT THE ASSESSEE WAS BEING REPRESENTED BY N. K. SAINI, ITP (AUTHORIZED REPRESE NTATIVE-AR) WHO HAS BEEN REGULARLY ATTENDING THE PROCEEDINGS BEFORE THE TRIBUNAL. HOWEVER ON 31.01.2019, WHEN THE CASE WAS FIXED FOR HEARING, BE NCH WAS CANCELLED. SUBSEQUENTLY, THE CASE WAS FIXED FOR HEARING ON 2.4 .2019. THAT THE ASSESSEE HAS DULY INFORMED THE AUTHORIZED REPRESENTATIVE ABO UT THE NEXT DATE OF HEARING FOR 2.4.2019. HOWEVER, THE AR NOTED THE DA TE AS 4.4.2019 IN HIS DIARY AND, THEREFORE, COULD NOT ATTEND THE PROCEEDI NGS ON THAT DATE. IT WAS ONLY ON 4.4.2019, WHEN THE AR WAS GOING THROUGH THE CAUSE LIST, HE REALIZED THAT THE CASE OF RAMAN SINGAL WAS FIXED FOR HEARING ON 2.4.2019. IT IS SUBMITTED THAT DUE TO THIS INADVERTENT ERROR, AUTHO RIZED REPRESENTATIVE COULD NOT ATTEND THE PROCEEDINGS BEFORE THE TRIBUNA L ON THE DATE OF HEARING I.E. 02.04.2019 AND ASSESSEE'S APPEAL WAS DISMISSED FOR NON-PROSECUTION. THE APPLICANT FURTHER SUBMITTED THAT ABSENCE OF THE APPLICANT'S AR BEFORE THE TRIBUNAL WAS NOT INTENTIONAL BUT DUE TO THE ABOVE STATED BONAFIDE REASONS. IT IS FURTHER SUBMITTED THAT THE ASSESSEE IS VERY MUCH INTERESTED IN PURSUING THE APPEAL. 3. WE FIND FROM THE RECORD THAT THE APPEAL OF THE A SSESSEE WAS DISMISSED EX-PARTE. WE FEEL CONVINCED WITH THE SUBMISSIONS M ADE BY THE ASSESSEE IN THE APPLICATION AND, THEREFORE, WE RECALL THE ORDER OF THE TRIBUNAL DATED 2.4.2019 PASSED IN THE ABOVE CAPTIONED APPEAL AND R ESTORE THE APPEAL TO ITS ORIGINAL POSITION TO BE HEARD A FRESH IN REGULAR CO URSE. M.A. NO. 135/CHD/2019 SHRI RAMAN SINGHAL, CHANDIGARH 3 IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 28.01.2020 SD/- SD/- ( . . / N.K. SAINI) ( / SANJAY GARG) !' / VICE PRESIDENT #$% / JUDICIAL MEMBER DATED : 28.01.2020 3+'*4'5 $65* / COPY OF THE ORDER FORWARDED TO : 1. $ '!% / THE APPELLANT 2. '(!% / THE RESPONDENT 3. - 7* / CIT 4. - 7* ( $ ' )/ THE CIT(A) 5. 58'*9 , $ '/9 , :;<= / DR, ITAT, CHANDIGARH 6. <>.' / GUARD FILE 3 - / BY ORDER, ? / ASSISTANT REGISTRAR