Sukhwinder Singh, Kurukshetra V. ACIT, Kurukshetra

MA 157/CHANDI/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8899 (ITAT-CHANDIGARH)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 30-05-2018
• Court: TRIBUNAL

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH B CHANDIGARH !, ' # $ , $ % & ' ( ) , *+ # BEFORE: SMT. DIVA SINGH, JM & SMT.ANNAPURNA GUPTA, AM M.A. NO. 156 & 157/CHD/2018 IN ITA NOS. 687 & 688/CHD/2017 / ASSESSMENT YEAR : 2009-10 & 2011-12 SHRI SUKHWINDER SINGH, # 84/3, GURUDWARA GALI, PEHOWA DISTRICT,KURUKSHETRA. VS THE ACIT, CIRCLE, KURUKSHETRA. ./ PAN NO. : ATXPS3122M / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI ABHEY SETHI & SHRI S.K.MUKHI / REVENUE BY : SHRI MANJIT SINGH, SR.DR ! ' / DATE OF HEARING : 05.07.2019 #$%& ' / DATE OF PRONOUNCEMENT : 09.07.2019 *,/ ORDER PER DIVA SINGH, JM BY THE PRESENT MISCELLANEOUS APPLICATIONS FILED U/ S 254 SUB-SECTION (2) OF THE INCOME TAX ACT,1961 THE ASSESSEE PRAYS FOR R ECALL OF THE EX-PARTE ORDER DATED 07.02.2018 IN ITA NO. 687 AND 688/CHD/2017 ON THE GROUND THAT THE DEFECTS POINTED OUT BY THE REGISTRY ( NON FILING OF THE ASSESSMENT ORDER) HAS BEEN CURED IN THE MISCELLANEOUS APPLICATIONS FILED ITSELF AND MAY BE TAKEN ON RECORD. THE LD. AR FURTHER STATED THAT THE ASSESSE E IS READY TO ARGUE THE APPEAL AND HAS ALSO CURED THE DEFECT. 2. THE LD. CIT-DR MR. MANJIT SINGH, IN THE CIRCUMST ANCES HAD NO OBJECTION TO THE RECALL OF THE ORDER. 3. WE HAVE HEARD THE SUBMISSIONS AND PERUSED THE MA TERIAL AVAILABLE ON RECORD. IT IS SEEN THAT IN THE FACTS OF THE PRESENT CASE ON THE SPECIFIC DATE OF HEARING, THE ASSESSEE'S REPRESENTATIVE WAS REQUIRED TO ADDRESS THE DEFECTS POINTED OUT BY THE REGISTRY. NO ANSWER IN RESPONSE TO THE QUERY MADE ON THE SAID DATE COULD BE GIVEN. IN THE CIRCUMSTANCES CONSIDERING THE FACTUAL M.A.156&157/CHD/2018 IN ITA 687&688/CHD/2017 PAGE 2 OF 3 BACKGROUND AS SET OUT IN THE IMPUGNED ORDER, THE AP PEAL OF THE ASSESSEE WAS DISMISSED ON THE GROUNDS OF NON-CORRECTION OF THE D EFECT POINTED OUT BY THE REGISTRY. THE PARTIES HAVE BEEN HEARD. ON CONSIDER ING THE ACCOMPANYING DOCUMENTS FILED ALONGWITH THE MISCELLANEOUS APPLICA TION, IT IS SEEN THAT THE DEFECT HAS BEEN CURED. ACCEPTING THE PRAYER OF THE LD. AR THAT THE ASSESSEE IS READY TO ARGUE THE APPEAL, IN THE PECULIAR FACTS AN D CIRCUMSTANCES AS SET OUT HEREINABOVE, THE MISCELLANEOUS APPLICATIONS FILED B Y THE ASSESSEE ARE ALLOWED. 4. AFTER ASCERTAINING THE CONVENIENCE OF THE PARTIE S, THE APPEALS ARE DIRECTED TO BE FIXED FOR HEARING ON 20.08.2019. FOR THE SAID DATE, NO SPECIFIC NOTICE SHALL BE ISSUED TO THE PARTIES AS THE DATE W AS ANNOUNCED IN THE PRESENCE OF THE PARTIES AT THE TIME OF HEARING ITSE LF. 5. IN THE RESULT, MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 09.07.2019. SD/- SD/- ( % & ' ( ) ) ( ! ) (ANNAPURNA GUPTA) (DIVA SINGH) *+ #/ ACCOUNTANT MEMBER ' #/ JUDICIAL MEMBER POONAM $( )* +* / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. , / CIT 4. , ( )/ THE CIT(A) 5. *-. / , ' / , 012.3 / DR, ITAT, CHANDIGARH 6 .2 4! / GUARD FILE $( / BY ORDER, 5 / ASSISTANT REGISTRAR