Sh. Puneet Nanda, Chandigarh V. DCIT, Chandigarh

MA 21/CHANDI/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0209 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-04-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2003-2004
• Appeal Filed On: 15-10-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: NISHA JAIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A, CHANDIGARH BEFORE SHRI T.R.SOOD, ACCOUNTANT MEMBER AND MS. SUSHMA CHOWLA, JUDICIAL MEMBER M.A. NO.21 /CHD/2013 (IN ITA NO.783/CHD/2008) (ASSESSMENT YEAR: 2003-04) SH.PUNEET NANDA, VS. THE D.C.I.T., HOUSE NO.2208, CIRCLE 2(1), SECTOR 15-C, CHANDIGARH. (NOW AT H.NO.3263, SECTOR 15D), CHANDIGARH. PAN: ABWPN0521E (APPLICANT) (RESPONDENT) APPLICANT BY : MS.NISHA JAIN RESPONDENT BY : SHRI AKHILESH GUPTA, DR DATE OF HEARING : 12.04.2013 DATE OF PRONOUNCEMENT : 16.04.2013 O R D E R PER SUSHMA CHOWLA, JM: THE APPLICANT HAS FILED THIS MISCELLANEOUS APPLICAT ION FOR RECALLING THE ORDER DATED 24.10.2008 IN ITA NO. 783 /CHD/2008 RELATING TO THE ASSESSMENT YEAR 2003-04 WHICH WAS DISMISSED EX-PARTE FOR WANT OF PROSECUTION. 2. THE NOTICES FOR HEARING IN THE CASE WERE SENT TO THE OLD ADDRESS OF THE APPLICANT THOUGH THE APPLICANT HAD CHANGED HIS ADDRESS TO HOUSE NO.3262, SECTOR 15D, CHANDIGARH. THE LEARNED A.R. FOR THE APPLICANT POINTED OUT THAT THE ABOVE SAID NOTICES OF HEARING COULD NOT BE SERVED UPON THE ASSESSEE. IT WAS ALSO POINTED OUT BY THE LEARNED A.R. FOR THE APPLICANT THAT THE EARLIER MISCELLANEOUS APPLICATIO N IN MA NO.43/CHD/2009 WAS ALSO DISMISSED FOR WANT OF PROSE CUTION. 2 3. ON GOING THROUGH THE DETAILED REASONS STATED IN THE PETITION AND AFTER HEARING BOTH THE SIDES, WE ARE CONVINCED THAT THE APPLICANT WAS PREVENTED BY SUFFICIENT REASONS IN NOT APPEARING BE FORE THE TRIBUNAL ON THE APPOINTED DATE OF HEARING TO PROSECUTE THE APPE AL. THEREFORE, WE RECALL THE ORDER OF THE TRIBUNAL DATED 24.10.2008 I N ITA NO. 783/CHD/2008 AND RESTORE THE APPEAL FOR FRESH DECIS ION IN ACCORDANCE WITH LAW. THE HEARING OF THE APPEAL IS FIXED O N 27.06.2013 FOR THE PURPOSE OF WHICH ISSUE OF FORMAL NOTICE IS WAIVED WITH THE CONSENT OF THE PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE APPLICANT IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 16 TH DAY OF APRIL, 2013. SD/- SD/- (T.R.SOOD) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 16 TH APRIL, 2013 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH