Inder Singla, Pehowa V. ITO, Kurukshetra

MA 30/CHANDI/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6329 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-04-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 08-04-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 07-04-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Bonafide belief

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES B CHANDIGARH BEFORE SHRI D.K.SRIVASTAVA, ACCOUNTANT MEMBER AND MS SUSHMA CHOWLA, JUDICIAL MEMBER M.A. NO. 30/CHD/2010 (IN ITA NO.901/CHD/2009) ASSESSMENT YEAR: 2006-07 INDER SINGLA V THE I.T.O., C/O MANCHANDA FILLING STATION, WARD 1, KAITHAL ROAD, PEHWA. KURUKSHETRA. PAN NO. ALRPS7652F (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI ASHOK GOYAL RESPONDENT BY: SMT.SARITA KUMARI, DR ORDER PER SUSHMA CHOWLA, JM THE APPLICANT HAS FILED THE PRESENT MISCELLANEOUS A PPLICATION FOR RECALLING THE ORDER DATED 31.12.2009 IN ITA NO. 901 /CHD/2009 RELATING TO THE ASSESSMENT YEAR 2006-07 WHICH WAS DISMISSED EX- PARTE FOR WANT OF PROSECUTION. 2. THE PLEA OF THE ASSESSEE IN THE PRESENT MISCELLA NEOUS APPLICATION IS THAT HE WAS IN RECEIPT OF TWO NOTICES OF HEARING, O NE IN I.T.A.NO. 901/CHD/2009 FIXED FOR HEARING ON 30.12.2009 AND TH E OTHER IN I.T.A.NO. 893/CHD/2009 FIXED FOR HEARING ON 31.12.2009. THE APPELLANT FURTHER STATES THAT HE WAS UNDER A BONAFIDE BELIEF THAT TWO NOTICES RELATED TO THE APPEAL FILED BY THE ASSESSEE AND THE DATE OF HEARIN G FIXED FOR 30.12.2009 2 WAS INTIMATED TO HIS COUNSEL BY AN ERROR AND THE OT HER DATE OF HEARING WAS NOT INTIMATED. 3. ON GOING THROUGH THE DETAILED REASONS STATED IN THE PETITION AND AFTER HEARING BOTH THE SIDES, WE ARE CONVINCED THAT THE APPELLANT WAS PREVENTED BY SUFFICIENT REASONS IN NOT APPEARING BE FORE THE TRIBUNAL ON THE APPOINTED DATE OF HEARING TO PROSECUTE THE APPE AL. THEREFORE, WE RECALL THE ORDER OF THE TRIBUNAL DATED 31.12.2009 I N ITA NO. 901/CHD/2009 AND RESTORE THE APPEAL FOR FRESH DECIS ION IN ACCORDANCE WITH LAW. THE HEARING OF THE APPEALS IS FIXED ON 7 TH JUNE 2011 FOR THE PURPOSE OF WHICH ISSUE OF FORMAL NOTICE IS WAIVED WITH THE CONSENT OF THE PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 11 TH DAY OF APRIL, 2011. SD/- SD/- (D.K.SRIVASTAVA) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : APRIL, 2011 RATI COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR TRUE COPY BY ORDER ASSISTANT REGISTRAR, ITAT, CHANDIGARH 3