Sh. Anil Malhotra, Ludhiana V. DCIT, C-VII, Ludhiana

MA 141/CHANDI/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7227 (ITAT-CHANDIGARH)
• Duration Of Justice: 7 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 07-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHANDRA KANTA
• Assessee Lawyers: PANKAJ BHALLA
• Keywords: Bonafide mistake

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH A, CHANDIGARH BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER M.A. NO. 141/CHD/2018 (IN ITA NO. 239/CHD/2017) (ASSESSMENT YEAR: 2014-15) SH. ANIL MALHOTRA VS. THE DCIT B-XIX-160 CIRCLE-VII COL. GURDIAL SINGH ROAD LUDHIANA LUDHIANA PAN: ACHPM4858R (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI. PANKAJ BHALLA DEPARTMENT BY : SMT. CHANDRAKANTA DATE OF HEARING : 30/11/2018 DATE OF PRONOUNCEMENT : 15/01/2019 O R D E R PER DR.B.R.R.KUMAR, A.M . THE PRESENT MISC. APPLICATION HAS BEEN FILED BY THE ASSESSEE PRAYING FOR RECALL OF THE ORDER IN ITA NO. 239/CHD/2018 DT. 22/ 05/2018 PASSED EX-PARTE OWING TO NON APPEARANCE OF THE ASSESSEE OR THE COUN SEL. 2. DURING THE HEARING IT WAS SUBMITTED THAT THE ADD RESS OF THE ASSESSEE WAS INADVERTENTLY MENTIONED AS GURU DAYAL SINGH ROAD IN STEAD OF BRS NAGAR BY A NEW COUNSEL WHILE FILING THE APPEAL. HENCE THE NOTI CES ISSUED COULD NOT BE RECEIVED. THE ASSESSEE HAS SUBMITTED THAT THIS IS A BONAFIDE MISTAKE AND THE SAME WAS RECTIFIED LATER BY FILING REVISED MEMORAND UM OF THE APPEAL TO BRING ON RECORD NEW ADDRESS. IT WAS PRAYED THAT SINCE THE ASSESSEE COULD NOT PRESENT HIMSELF BEFORE THE ITAT OWING TO NON RECEIPT OF THE NOTICES, AN OPPORTUNITY OF HEARING MAY BE ACCORDED. 3. WE FIND THAT THE INTEREST OF JUSTICE WOULD BE ME T IF AN OPPORTUNITY IS GIVEN TO THE ASSESSEE KEEPING IN VIEW THE BONAFIDE EXPLAN ATION OF THE ASSESSEE. 2 HENCE THE CASE IS HEREBY RECALLED AND POSTED FOR H EARING ON 23/01/2019. NO SEPARATE NOTICE WOULD BE ISSUED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (DIVA SINGH) (DR. B.R.R. KUMA R) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 15/01/2019 AG COPY TO: 1.THE APPELLANT, 2. THE RESPONDENT, 3. THE CIT(A), 4. THE CIT, 5. THE DR