Sh. Ajay Kumar Goyal, Ludhiana V. DCIT, Ludhiana

MA 28/CHANDI/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2948 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-05-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 22-05-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 06-04-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL
• Assessee Lawyers: D K GOYAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.R.SOOD, ACCOUNTANT MEMBER M.A.NO.28/CHD/2015 IN ITA NO.721 /CHD/2014 (ASSESSMENT YEAR :2008-09) SH.AJAY KUMAR GOYAL, VS. THE D.C.I.T., H.NO.22F, KITCHLU NAGAR, CENTRAL CIRCLE II, LUDHIANA. LUDHIANA. PAN: ABFPG0751L (APPELLANT) (RESPONDENT) APPLICANT BY : SHRI D.K. GOYAL RESPONDENT BY : SHRI S.K. MITTAL, DR DATE OF HEARING : 22.05.2015 DATE OF PRONOUNCEMENT : 22.05.2015 O R D E R PER BHAVNESH SAINI, J.M. : THIS MISCELLANEOUS APPLICATION IS FILED BY THE APPLICANT FOR RECALLING OF THE EARLIER ORDER OF THE TRIBUNAL DATED 28.10.2014. 2. THE APPEAL OF THE APPLICANT WAS DISMISSED FOR N ON APPEARANCE ON BEHALF OF THE APPLICANT. THE LEARNE D COUNSEL FOR APPLICANT SUBMITTED THAT DURING THE APPELLATE PROCEEDINGS THE APPLICANT HAS CHANGED HIS ADDRESS BUT THE CHANG ED ADDRESS COULD NOT BE INTIMATED TO THE TRIBUNAL. H E HAS SUBMITTED THAT THE APPLICANT HAS NOT RECEIVED NOTIC E FOR THE DATE OF HEARING DUE TO ABOVE REASON AND WOULD TAKE CARE IN 2 FUTURE. HE HAS ALSO SUBMITTED THAT THE APPLICANT HAS FILED AMENDED FORM NO.36 GIVING THE CORRECT ADDRESS FOR T HE PURPOSE OF SERVICE. 3. CONSIDERING THE EXPLANATION OF THE APPLICANT AN D THE FACT THAT THE APPLICANTS APPEAL HAS NOT BEEN DECID ED ON MERITS, WE ARE OF THE VIEW THAT THE APPLICANT COULD BE GIVEN ONE MORE CHANCE TO ARGUE THE APPEAL ON MERITS AND T HAT THE APPLICANT HAS A SUFFICIENT CAUSE FOR NON APPEARANCE ON THE DATE OF HEARING. 4. WE ACCORDINGLY RECALL OUR EARLIER ORDER DATED 28.10.2014 AND RESTORE THE APPEAL OF THE APPLICANT. 5. THE APPEAL OF THE APPLICANT WILL BE TAKEN UP FO R HEARING ON MERITS ON 19.8.2015, FOR WHICH DATE NO S EPARATE NOTICE WILL BE ISSUED TO THE ASSESSEE. 6. IN THE RESULT, THE MISCELLANEOUS APPLICATION FI LED BY THE APPLICANT IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 22 ND DAY OF MAY, 2015. SD/- SD/- (T.R.SOOD) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 22 ND MAY, 2015 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. 3 ASSISTANT REGISTRAR, ITAT, CHANDIGARH