District Education Officer UT, Chandigarh V. ITO, TDS-I, Chandigarh

MA 187/CHANDI/2018

• Counselvise Citation: [2018] 111 COUNSELVISE.COM (IT) 1500 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 05-09-2018
• 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. 187/CHD/2018 (IN ITA NO. 1281/CHD/2017) ASSESSMENT YEAR: 2010-11 DISTRICT EDUCATIONAL OFFICER, UT, VS. THE ITO, SECTOR 19-B, CHANDIGARH WARD-1, CHANDIGARH TAN PTLD1122G PAN NO. AABCH6304C (APPELLANT) (RESPONDENT) APPELLANT BY : SH. M.R.SHARMA, 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 (RECEIVED ON 5.9.2018 ) HAS BEEN MOVED BY THE APPLICANT-ASSESSEE PLEADING THEREIN FO R RECALLING OF THE ORDER DATED 03.07.2018 OF THE TRIBUNAL PASSED IN ABOVE CA PTIONED 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 ASSESSEE HAS ENTRUSTED THE CASE TO HIS COUNSEL WHO COULD NOT ATTEND THE CASE AND APPEAL WAS DISMISSED IN DEFAULT FOR NON-PROSECUTION . THE LD. COUNSEL, 2 M.A. NO.187/CHD/2018 IN ITA 1281-C-2017 DISTARICT EDUCATION OFFICER, UT, CHANDIGARH HOWEVER, HAS SUBMITTED THAT HE WRONGLY NOTED THE DA TE OF HEARING IN HIS DIARY AND, HENCE, COULD NOT PRESENT HIMSELF ON THE DATE OF HEARING AND THE NON-APPEARANCE WAS NOT INTENTIONAL. THE ASSESSEE-AP PLICANT HAS MADE DETAILED SUBMISSIONS IN THIS BEHALF IN THE MISC. AP PLICATION MOVED BEFORE THE TRIBUNAL WHICH IS SUPPORTED BY AFFIDAVIT DATED 05.09.2018 AND PRAYED FOR RECALLING OF THE ORDER OF THE TRIBUNAL DATED 3. 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 03.07.2018 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 07.12.2018 SD/- SD/- ( / ANNAPURNA GUPTA) / ACCOUNTANT MEMBER ( '# / SANJAY GARG) $ / JUDICIAL MEMBER DATED : 07.12. 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 3 M.A. NO.187/CHD/2018 IN ITA 1281-C-2017 DISTARICT EDUCATION OFFICER, UT, CHANDIGARH