Sh. Virender Sharma, Chandigarh V. ITO, Chandigarh

MA 21/CHANDI/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3395 (ITAT-CHANDIGARH)
• Duration Of Justice: 9 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-09-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 18-09-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 27-11-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL
• Assessee Lawyers: RAJIV DATTA

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.31/CHD/2015 IN ITA NO.578 /CHD/2013 (ASSESSMENT YEAR : 2009-10) KAMAL KISHORE VS. THE INCOME TAX OFFICER, HOUSE NO.427, MIG, WARD NO.2, URBAN ESTATE, PHASE-1, PATIALA. PATIALA. PAN: AOMPK0470L (APPELLANT) (RESPONDENT) APPLICANT BY : SHRI RAJIV DATTA 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 ASS ESSEE FOR RECALLING OF THE ORDER OF THE TRIBUNAL DATED 11 .7.2014 WHEREBY THE APPEAL OF THE APPLICANT WAS DISMISSED I N LIMINE FOR NON APPEARANCE. 2. THE ORDER AGAINST WHICH THIS PETITION IS FILED IS DATED 11.7.2014. AS PER THE PETITION, ON THE LAST DATE OF HEARING I.E. ON 11.7.2014, NO ONE ON BEHALF OF THE APPLICANT COULD APPEAR BEFORE THE BENCH, AS NO NOTICE OF HEAR ING WAS RECEIVED BY THE APPLICANT. 2 3. WE HAVE PERUSED THE RECORD AND NOTICED THAT ON A DATE OF HEARING I.E. 25.11.2013, SHRI PRAVEEN KUMAR , LEARNED COUNSEL FOR THE APPLICANT APPEARED AND REQUESTED FO R ADJOURNMENT. THE CASE WAS ADJOURNED TO 7.1.2014, H OWEVER, ON 7.1.2014, THE BENCH DID NOT FUNCTION AND THE CAS E WAS ADJOURNED SINE DIE. LATER ON, THE CASE WAS FIXED F OR HEARING AS ON 3.7.2014, HOWEVER, NO ONE APPEARED ON BEHALF OF THE APPLICANT AND THE ORDER WAS PASSED. THE CONTENTIO N OF THE APPLICANT IS THAT SINCE AS ON 7.1.2014, THE CASE WA S ADJOURNED SINE DIE, FOR THE DATE OF HEARING AS ON 3 .7.2014, IT DID NOT RECEIVE ANY NOTICE. SINCE THE IMPUGNED OR DER WAS PASSED APPLYING THE RATIO OF MULTIPLAN INDIA (P) LT D. 38 ITD 320 (DEL) AND WE ARE SATISFIED THAT THE REASON FOR NON- APPEARANCE WAS BEYOND THE CONTROL OF THE APPLICANT, WE HEREBY RECALL THE ORDER DATED 11.7.2014. 4. THE HEARING OF THE ORIGINAL APPEAL IS FIXED FOR 1.12.2015. THE DATE PRONOUNCED IN THE OPEN COURT. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE APPLICANT IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 18 TH DAY OF SEPTEMBER, 2015. SD/- SD/- (BHAVNESH SAINI) (RANO JAIN) JUDICIAL MEMBER ACOUNTANT 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