Shri Maheshwari Devi Ji, Temple, Shimla V. ITO, Shimla

MA 2/CHANDI/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3400 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 8 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-09-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 15-05-2015
• Assessment Year: 2001-2002
• Appeal Filed On: 15-01-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS. RANO JAIN, ACCOUNTANT MEMBER M.A.NO.2/CHD/2014 IN ITA NO.1207 /CHD/2012 (ASSESSMENT YEAR: 2001-02) SHRI MAHESHWARI DEVI JI TEMPLE, VS. THE INCOME TAX OFFICER, VILLAGE & POST OFFICE SHARI WARD 3, (MATIANA), TEHSIL THEOG, SHIMLA. DISTT. SHIMLA. PAN: AAAJS1265P (APPELLANT) (RESPONDENT) APPLICANT BY : SHRI ASHWANI KUMAR RESPONDENT BY : SHRI S.K.MITTAL DATE OF HEARING : 18.09.2015 DATE OF PRONOUNCEMENT : 18.09.2015 O R D E R PER RANO JAIN, A.M . : THIS MISCELLANEOUS APPLICATION IS FILED BY THE APP LICANT FOR RECALLING OF THE ORDER OF THE TRIBUNAL DATED 30 .4.2013 WHEREBY THE APPEAL OF THE ASSESSEE WAS DISMISSED IN LIMINE FOR NON APPEARANCE. 2. THE REASON GIVEN BY THE LEARNED COUNSEL FOR THE APPLICANT IN THE MISCELLANEOUS APPLICATION FOR NON-APPEARANCE ON THE LAST DATE OF HEARING WAS THAT THE LEARNED COUNSEL F OR THE APPLICANT HAD REQUESTED FOR A SHORT ADJOURNMENT AS HE HAD TO ATTEND THE WEDDING OF CLOSE RELATIVE ON THAT DATE. THE 2 APPLICATION FOR ADJOURNMENT WAS REJECTED AND THE AP PEAL WAS HEARD EX-PARTE. AN AFFIDAVIT OF THE SECRETARY OF S HRI MAHESHWARI DEVI JI TEMPLE IN THIS REGARD HAS BEEN F ILED SUBMITTING THAT THE NON-ATTENDANCE ON THE LAST DATE OF HEARING WAS ON ACCOUNT OF BONAFIDE REASON. 3. CONSIDERING THE EXPLANATION OF THE ASSESSEE AND THAT THE APPEAL OF THE APPLICANT HAS NOT BEEN DECIDED ON MER ITS, WE ARE OF THE VIEW THAT THE APPLICANT HAS BEEN ABLE TO EXP LAIN THE SUFFICIENT CAUSE FOR NON APPEARANCE. THEREFORE, O NE MORE OPPORTUNITY COULD BE GIVEN TO THE APPLICANT TO ARGU E THE APPEAL ON MERITS. 4. WE ACCORDINGLY, RECALL THE EARLIER ORDER DATED 3 0.4.2013 AND RESTORE THE APPEAL OF THE APPLICANT. THE REGI STRY IS DIRECTED TO FIX THE APPEAL FOR FINAL HEARING ON 16. 12.2015, FOR WHICH DATE NO SEPARATE NOTICE WILL BE ISSUED TO THE APPLICANT. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE APPLICANT IS ALLOWED IN TERMS ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 18 TH DAY OF SEPTEMBER, 2015. SD/- SD/- (BHAVNESH SAINI) (RANO JAIN) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 18 TH SEPTEMBER, 2015 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH 3