Sh. Rajinder Mittal, Panchkula V. ACIT, Chandigarh

MA 186/CHANDI/2018

• Counselvise Citation: [2018] 111 COUNSELVISE.COM (IT) 1504 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 13-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHANDRA KANTA

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. 186/CHD/2018 (IN MA NO. 105/CHD/2016) (IN ITA NO. 581/CHD/2013) ASSESSMENT YEAR: 2009-10 SH. RAJINDER MITTAL, VS. THE ACIT, HOUSE NO.666, CENTRAL CIRCLE-II, SECTOR 21, CHANDIGARH PANCHKULA PAN NO. ABJPM7932R (APPELLANT) (RESPONDENT) APPELLANT BY : SH. SACHIN JAIN, ADVOCATE RESPONDENT BY : SMT.CHANDRAKANTA, SR. DR DATE OF HEARING : 07.12.2018 DATE OF PRONOUNCEMENT : 07.12.2018 ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT MISC. APPLICATION (M.A.) HAS BEEN MOVED BY THE APPLICANT-ASSESSEE PLEADING THEREIN FOR RECALLING O F THE ORDER DATED 11.05.2018 OF THE TRIBUNAL PASSED IN ABOVE CAPTIONE D M.A. 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 / C OUNSEL FOR NON-APPEARANCE BEFORE THE BENCH ON THE APPOINTED DATE. IT HAS BEEN SUBMITTED THAT THE COUNSEL FOR THE ASSESSEE HAS FILED THE ADJOURNMENT APPLICATION DATED 7.5.2018 EXPLAINING HIS INABILITY TO APPEAR BEFORE THE BENCH ON 11.5.2018 2 M.A. NO.186/CHD/2018 IN MA 105-C-2016 (IN ITA 581-CHD-2013)-SHRI. RAJINDER MITTAL, PANCHK ULA DUE TO HIS EXAM OF LLB ON 11.5.2018 ITSELF. HOWEVER , THE SAID APPLICATION OF THE ASSESSEE WAS NOT PUT ON RECORD BY THE REGIST RY. 3. WE FIND FROM THE RECORD THAT THE MISC. APPLICATI ON OF THE ASSESSEE WAS DISMISSED FOR NON-APPEARANCE. WE FEEL CONVINCE D WITH THE SUBMISSIONS MADE BY THE ASSESSEE IN THE APPLICATION AND, THEREFORE, WE RECALL THE ORDER OF THE TRIBUNAL DATED 11.5.2018 IN THE ABOVE CAPTIONED M.A. AND RESTORE THE M.A TO ITS ORIGINAL POSITION T O BE HEARD A FRESH IN REGULAR COURSE. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 07.12.2018 SD/- SD/- ( / ANNAPURNA GUPTA) / ACCOUNTANT MEMBER ( '# / SANJAY GARG) $ / JUDICIAL MEMBER DATED : 7. 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