Akash Enterprises, Samrala V. ACIT, Khanna

MA 26/CHANDI/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4238 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-04-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2007-2008
• Appeal Filed On: 29-02-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL
• Keywords: Bonafide belief

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.26/CHD/2016 IN ITA NO.704/CHD/2015 (ASSESSMENT YEAR : 2007-08) AND M.A.NO.27/CHD/2016 IN ITA NO.705/CHD/2015 (ASSESSMENT YEAR : 2008-09) AKASH ENTERPRISES, VS. THE A.C.I.T, DHILLON COMPLEX, CIRCLE KHANNA, CHANDIGARH ROAD, KHANNA. SAMRALA. PAN: AAMFA7188F (APPELLANT) (RESPONDENT) APPLICANT BY : SHRI SUDHIR SEHGAL RESPONDENT BY : SHRI S.K. MITTAL, DR DATE OF HEARING : 29.04.2016 DATE OF PRONOUNCEMENT : 29.04.2016 O R D E R PER RANO JAIN, A.M . : THESE TWO MISCELLANEOUS APPLICATIONS ARE FILED BY THE ASSESSEE FOR RECALLING OF THE CONSOLID ATED ORDER OF THE TRIBUNAL DATED 5.1.2016 PASSED IN ITA 2 NO.704/CHD/2015 AND ITA NO.705/CHD/2015. 2. THE REASON GIVEN BY THE ASSESSEE IN ITS APPLICATION FOR RECALL OF THE ORDER IS THAT THE COU NSEL HAD MOVED AN APPLICATION FOR ADJOURNMENT AS ON 7.10.201 5, WHEREBY THE CASE WAS ADJOURNED TO 5.1.2016. HOWEVE R, NOBODY APPEARED ON THE DATE FIXED BECAUSE THE ASSES SEE WAS UNDER THE BONAFIDE BELIEF THAT EVEN AFTER REQUE ST FOR ADJOURNMENT, HE WILL RECEIVE A FRESH NOTICE OF HEAR ING. AN AFFIDAVIT OF THE PARTNER OF THE ASSESSEE FIRM WAS F ILED IN THIS REGARD, WHEREBY IT WAS STATED THAT THE DEFAULT ON THE PART OF THE ASSESSEE IN NOT APPEARING ON THE DATE O F HEARING WAS BONAFIDE. 3. CONSIDERING THE EXPLANATION OF THE ASSESSEE, WE ARE OF THE VIEW THAT THE APPLICANT HAS BEEN ABLE TO EXPLAIN THE SUFFICIENT CAUSE FOR NON APPEARANCE. THEREFOR E, ONE MORE OPPORTUNITY COULD BE GIVEN TO THE APPLICANT TO ARGUE THE APPEAL ON MERITS. 4. WE ACCORDINGLY, RECALL THE EARLIER ORDER OF THE TRIBUNAL DATED 5.1.2016 AND RESTORE THE APPEAL OF T HE APPLICANT. THE REGISTRY IS DIRECTED TO FIX THE AP PEALS FOR FINAL HEARING ON 6.5.2016, FOR WHICH DATE NO SEPARA TE NOTICE WILL BE ISSUED TO THE APPLICANT. 3 5. IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATIONS FILED BY THE APPLICANT ARE ALLOWED IN TERMS ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 29 TH DAY OF APRIL, 2016. SD/- SD/- (BHAVNESH SAINI) (RANO JAIN) JUDICIAL MEMBER ACOUNTANT MEMBER DATED : 29 TH APRIL, 2016 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/THE CIT/THE D R. ASSISTANT REGISTRAR, ITAT, CHANDIGARH