Mr. Manmohan Singh, Chandigarh V. ITO, Chandigarh

MA 22/CHANDI/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4423 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-06-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 10-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL
• Assessee Lawyers: M ANMOHAN SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER MA NO.22/CHD/2016 IN ITA NO. 513/CHD/2015 ( ASSESSMENT YEAR 2006-07) SHRI MANMOHAN SINGH, VS THE ITO, HOUSE NO. 1150, WARD 1(3), SECTOR 34, CHANDIGARH. CHANDIGARH. PAN: ADYPS3613E (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI MANMOHAN SINGH RESPONDENT BY : SHRI S.K.MITTAL, DR DATE OF HEARING : 24.06.2016 DATE OF PRONOUNCEMENT : 24.06.2016 O R D E R PER BHAVNESH SAINI,JM THE ASSESSEE FILED THE PRESENT MISCELLANEOUS APPLIC ATION FOR RECALLING EARLIER ORDER OF THE TRIBUNAL DATED 1 0.12.2015 WHEREBY APPEAL OF THE ASSESSEE WAS DISMISSED IN LIM INE EX- PARTE. 2. AFTER HEARING RIVAL CONTENTIONS, WE ARE SATISFIE D THAT ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE IN NOT APPEARING ON THE DATE OF HEARING FIXED ON 10.12.201 5. THE ASSESSEE IN THE MISCELLANEOUS APPLICATION HAS 2 EXPLAINED THAT DUE TO MISTAKE OF THE COUNSEL, WHO W AS NOT AWARE OF THE DATE OF HEARING, THERE WAS NON APPEARA NCE ON THE PART OF THE ASSESSEE ON THE DATE OF HEARING WHI CH RESULTED INTO EX-PARTE ORDER. IN THIS VIEW OF THE MATTER, WE RECALL THE EARLIER ORDER DATED 10.12.2015 AND RE STORE THE APPEAL OF THE ASSESSEE. THE MISCELLANEOUS APPL ICATION IS ALLOWED. 3. OFFICE IS DIRECTED TO FIX THE APPEAL OF THE ASSE SSEE FOR HEARING ON MERITS ON 18.08.2016 FOR WHICH DATE, NO SEPARATE NOTICE WILL BE ISSUED TO THE ASSESSEE. 4. IN THE RESULT, MISCELLANEOUS APPLICATION IS ALLO WED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (ANNAPURNA GUPTA) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 24 TH JUNE,2016. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT/CHD