IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.R.SOOD, ACCOUNTANT MEMBER M.A.NO.1/CHD/2015 IN ITA NO.64 /CHD/2013 (ASSESSMENT YEAR : 2006-07) KARNAIL SINGH, VS. THE INCOME TAX OFFICER, S/O SH.KEHRU RAM, WARD 4, # 172, SECTOR 20, KAITHAL. HUDA, KAITHAL. PAN: ATVPS6387C AND M.A.NO.2/CHD/2015 IN ITA NO.335 /CHD/2011 (ASSESSMENT YEAR : 2006-07) KARNAIL SINGH, VS. THE INCOME TAX OFFICER, S/O SH.KEHRU RAM, WARD 4, # 172, SECTOR 20, KAITHAL. HUDA, KAITHAL. PAN: ATVPS6387C (APPELLANT) (RESPONDENT) APPLICANT BY : SHRI KARNAIL SINGH RESPONDENT BY : SHRI S.K.MITTAL DATE OF HEARING : 27.03.2015 DATE OF PRONOUNCEMENT : 27.03.2015 O R D E R PER BHAVNESH SAINI, J.M. : THIS ORDER SHALL DISPOSE OFF BOTH THE MISCELLANEOU S 2 APPLICATIONS FILED BY THE APPLICANT FOR RECALLING O F EARLIER EX- PARTE ORDER OF THE TRIBUNAL DATED 7.10.2014 THROUGH WHICH THE APPEALS OF THE APPLICANT WERE DISMISSED. 2. THE RECORD REVEALS THAT THE APPLICANT HAS SENT T HE REQUEST FOR ADJOURNMENT BELATEDLY AFTER PASSING OF THE IMPUGNED ORDER. IT IS STATED THAT THE LEARNED COUN SEL FOR APPLICANT WAS NOT WELL ON THE DATE OF HEARING. FUR THER THE APPEALS OF THE APPLICANT HAVE NOT BEEN DECIDED ON M ERITS. 3. ON CONSIDERING THE ABOVE EXPLANATION, WE ARE SAT ISFIED THAT THE APPLICANT WAS PREVENTED BY SUFFICIENT CAUS E FROM APPEARING ON THE DATE OF HEARING. 4. THE EARLIER ORDER OF THE TRIBUNAL DATED 7.10.201 4 IS RECALLED AND THE OFFICE IS DIRECTED TO FIX BOTH THE APPEALS OF THE APPLICANT FOR HEARING ON MERITS ON 5.8.2015, FO R WHICH NO SEPARATE NOTICE WILL BE ISSUED TO THE ASSESSEE. 5. IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATIO NS FILED BY THE APPLICANT ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 27 TH DAY OF MARCH, 2015. SD/- SD/- (T.R.SOOD) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 27 TH MARCH, 2015 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH 3