Mohinder Singh, Sahuran V. ITO, W-6(5), Mohali

MA 146/CHANDI/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 8702 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 13-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH
• Assessee Lawyers: T N SINGHLA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH , , BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER M.A. NO. 146/CHD/2018 (IN ITA NO. 34/CHD/2018) ASSESSMENT YEAR: 2011-12 SH. MOHINDER SINGH, VS. THE ITO, VILL SAHURAN,TEHSIL KHARAR, WARD 6(5), MOHALI. DISTT. MOHALI PAN NO. AABCH6304C (APPELLANT) (RESPONDENT) APPELLANT BY : SH. T.N. SINGHLA, CA RESPONDENT BY : SHRI MANJIT SINGH, SR. DR DATE OF HEARING : 30.11.2018 DATE OF PRONOUNCEMENT : 19.12.2018 ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT MISC. APPLICATION HAS BEEN MOVED BY THE APPLICANT- ASSESSEE PLEADING THEREIN FOR RECALLING OF THE ORDE R DATED 12.07.2018 OF THE TRIBUNAL PASSED IN ABOVE CAPTIONED APPEAL WHICH WAS DISMISSED EX-PARTE FOR WANT OF PROSECUTION. 2. THE LEARNED AR FOR THE ASSESSEE SUBMITTED THAT T HERE WAS NO INTENTIONAL DEFAULT ON THE PART OF THE ASSESSEE FOR NON-APPEARANCE BEFORE THE BENCH ON THE APPOINTED DATE. IT HAS BEEN SUBMIT TED THAT THE NON- APPEARANCE OF THE THEN AUTHORISED REPRESENTATIVE / COUNSEL WAS WITHOUT THE KNOWLEDGE AND PRIOR INTIMATION TO THE ASSESSEE. THE ASSESSEE HAS MADE 2 M.A. NO.146/CHD/2018 IN ITA 34-C-2018 SH. MOHINDER SINGH, MOHALI DETAILED SUBMISSIONS IN THIS BEHALF IN THE MISC. AP PLICATION MOVED BEFORE THE TRIBUNAL WHICH IS SUPPORTED BY AFFIDAVIT DATED 30.11.2018 AND PRAYED FOR RECALLING OF THE ORDER OF THE TRIBUNAL DATED 12 .7.2018. 3. WE FIND FROM THE RECORD THAT THE APPEAL OF THE A SSESSEE WAS DISMISSED EX-PARTE, ON THE DATE OF HEARING ITSELF. WE FEEL CONVINCED WITH THE SUBMISSIONS MADE BY THE ASSESSEE IN THE APPLICA TION AND, THEREFORE, WE RECALL THE ORDER OF THE TRIBUNAL DATED 12.07.2018 I N THE ABOVE CAPTIONED APPEAL AND RESTORE THE APPEAL TO ITS ORIGINAL POSIT ION TO BE HEARD A FRESH IN REGULAR COURSE. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 19.12.2018 SD/- SD/- ( / ANNAPURNA GUPTA) / ACCOUNTANT MEMBER ( '# / SANJAY GARG) $ / JUDICIAL MEMBER DATED : 19.12. 2018 .. ' # $ %& '&( / COPY OF THE ORDER FORWARDED TO : 1. )* / THE APPELLANT 2. $+)* / THE RESPONDENT 3. , / CIT 4. , ( )/ THE CIT(A) 5. &- $ ./ , 0 ./ , 1234 / DR, ITAT, CHANDIGARH 6. 3 5 6 / GUARD FILE ' / BY ORDER, 7 / ASSISTANT REGISTRAR