Smt. Anju Rani Aggarwal, Ludhiana V. ITO, Ludhiana

MA 139/CHANDI/2018

AI Insights

The case involves a Miscellaneous Application filed by Smt. Anju Rani Aggarwal against an earlier order of the Income Tax Appellate Tribunal, Chandigarh, which was decided ex-parte due to non-prosecution by the assessee. The application sought to recall the order dated 03/03/2016 for the Assessment Year 2009-10. The Tribunal, after considering the adjournment application and the materials on record, decided to recall the earlier order and scheduled a new hearing to consider the case on its merits.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 135459 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 year(s) 3 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-09-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Next Hearing Date: 14-09-2023
• Assessment Year: 2009-2010
• Appeal Filed On: 06-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण,च᭛डीगढ़ ᭠यायपीठ “एस.एम.सी” , च᭛डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES, “SMC” CHANDIGARH ᮰ी िवᮓम ᳲसह यादव, लेखा सद᭭य BEFORE: SHRI. VIKRAM SINGH YADAV, AM Miscellaneous Application No. 139/Chd/2018 In आयकर अपील सं./ ITA NO. 43/Chd/2016 िनधाᭅरण वषᭅ / Assessment Year : 2009-10 Smt. Anju Rani Aggarwal H.No. 175-176, St. No. 1 Dashmesh Nagar, Ludhiana बनाम The ITO Ward IV(2), Ludhiana ̾थायी लेखा सं./PAN NO: AGCPA1564D अपीलाथᱮ/Appellant ᮧ᭜यथᱮ/Respondent िनधाᭅᳯरती कᳱ ओर से/Assessee by : None (Adj. Application) राज᭭व कᳱ ओर से/ Revenue by : Smt. Amanpreet Kaur, Sr. DR सुनवाई कᳱ तारीख/Date of Hearing : 15/09/2023 उदघोषणा कᳱ तारीख/Date of Pronouncement : 15/09/2023 आदेश/Order PER VIKRAM SINGH YADAV, A.M. : The present miscellaneous application has been filed by the Assessee against the order passed by the Coordinate Bench dt. 03/03/2016 in ITA No. 43/Chd/2016 for Assessment Year 2009-10. 2. None appeared on behalf of the assessee but an adjournment application has been filed by the Ld. AR Shri Pankaj Bhalla. However considering the facts that this Miscellaneous Application is pending for quite sometime, we find that no useful purpose would be served in adjourning the matter any further. Hence, basis the material available on the record and after hearing the Ld. DR, the matter is hereby being decided. 3. Ld. DR is heard who has relied on the order of the Coordinate Bench. 4. After hearing the ld DR and considering the material available on the record, we find that the matter has been decided ex-parte qua the assessee on account of non-prosecution. Further no findings has been recorded on merits of 2 the case. Therefore taking into consideration the plea raised by the assessee, the order passed by the Coordinate Bench is hereby recalled and hearing in the matter is fixed for 18/10/2023 to hear both parties on merits of the case. Issue notice. 5. In the result, Miscellaneous Application filed by the Assessee is allowed. (Order pronounced in the open Court on 15/09/2023 ) Sd/- िवᮓम ᳲसह यादव (VIKRAM SINGH YADAV) लेखा सद᭭य / ACCOUNTANT MEMBER AG Date: 15/09/2023 आदेश कᳱ ᮧितिलिप अᮕेिषत/ Copy of the order forwarded to : 1. अपीलाथᱮ/ The Appellant 2. ᮧ᭜यथᱮ/ The Respondent 3. आयकर आयुᲦ/ CIT 4. आयकर आयुᲦ (अपील)/ The CIT(A) 5. िवभागीय ᮧितिनिध, आयकर अपीलीय आिधकरण, च᭛डीगढ़/ DR, ITAT, CHANDIGARH 6. गाडᭅ फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar