Sh. Tejinder Singh, Chandigarh V. DCIT, C-1(1), Chandigarh

MA 27/CHANDI/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 5249 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 year(s) 1 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-02-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 02-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर य कर , य य “ब ”, IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’, CHANDIGARH BEFORE SMT.DIVA SINGH, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER MA No.27/Chd/2019 In आयकर अपील सं./ ITA No.574/Chd/2018 / Assessment Year : 2013-14 Sh.Tejinder Singh, House No.6, Sector 10, Chandigarh. The D.C.I.T., Circle 1(1), Chandigarh. ./PAN NO: AGXPS3871N /Assessee by: Shri S.K. Bhasin, CA / Revenue by : Dr.Ranjit Kaur, Sr.DR /Date of Hearing: 03.02.2022 !"# /Date of Pronouncement: 08.02.2022 (Hearing through Webex) आदेश/ORDER Per Vikram Singh Yadav, Accountant Member: The present Miscellaneous Application has been filed by the assessee against the order passed by the Coordinate Bench in ITA No.574/Chd/2018 dated 06.08.2018. 2. In its misc. application, the assessee has submitted that the Tribunal has passed the ex-parte order holding that MA No.27/Chd/2019 A.Y.2013-14 2 on the appointed date of hearing, none appeared on behalf of the assessee, nor any application was moved for adjournment and it seems that the assessee is not interested in pursuing the appeal and the appeal was accordingly, dismissed. It was submitted that though the assessee has been receiving other communications from the Department at his address at House No.6, Sector 10, Chandigarh, however, the notice fixing the date of hearing on 06.08.2018 as well as the copy of the impugned order was not received and the assessee only got to know about this order from the office of the DCIT, Circle-1(1), Chandigarh on 13.12.2018. It was submitted that the assessee is interested, keen and desirous to prosecute his appeal under consideration and he undertakes to assist the Tribunal in most appropriate and proper manner. It was accordingly submitted that the impugned ex-parte order passed by the Tribunal may be recalled for fresh hearing. 3. Per contra, the Ld. DR relied upon the order so passed by the Coordinate Bench. 4. After hearing both the parties and perusing the material available on record, we find that the Coordinate Bench has passed an ex-parte order due to non-prosecution on behalf of the assessee and has also given liberty to seek MA No.27/Chd/2019 A.Y.2013-14 3 recall of the said order by moving an appropriate prayer. Therefore, taking into consideration the facts and circumstances of the case and in the interest of substantial justice, the order so passed by the Coordinate Bench is hereby recalled and the Registry is directed to fix the matter on 24.05.2022 for fresh hearing on merits. Separate notice is dispensed with as pronounced in the Open Court. 5. In the result, the Miscellaneous Application filed by the assessee is allowed in the light of aforesaid directions. Order pronounced on 08.02.2022. Sd/- Sd/- (DIVA SINGH) (VIKRAM SINGH YADAV) /Judicial Member /Accountant Member Dated: 08.02.2022 *रती* ! $ % & ' ( ' / Copy of the order forwarded to : 1. )/ The Appellant 2. %* )/ The Respondent 3. + / CIT 4. + ( )/ The CIT(A) 5. ' , - % . , . , /01 -2/ DR, ITAT, CHANDIGARH 6. - 1 3 / Guard File ! $ स / By order, सह ंज / Assistant Registrar