Smt. Hardeep Kaur, Ludhiana V. ITO, Khanna

MA 30/CHANDI/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5316 (ITAT-CHANDIGARH)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-02-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2011-2012
• Appeal Filed On: 09-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH
• Assessee Lawyers: AMANDEEP VATS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER M.A.NO. 30/CHD/2017 IN ITA NO. 387/CHD/2016 ASSESSMENT YEAR: 2011-12 SMT. HARDEEP KAUR, VS. THE ITO, HOUSE NO. 222, WARD-II, RAMA MANDI, KHANNA, SAMRALA, LUDHIANA. PAN NO. BQVPK8352D (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI AMANDEEP VATS. CA RESPONDENT BY : SHRI MANJIT SINGH, SR.DR DATE OF HEARING : 23.02.2018 DATE OF PRONOUNCEMENT : 23.02.2018 ORDER PER SANJAY GARG, JUDICIAL MEMBER THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY TH E ASSESSEE FOR RECALLING OF THE ORDER OF THE TRIBUNA L DATED 26.10.2016 IN ITA 387/CHD/2016. 2. AFTER HEARING RIVAL CONTENTIONS, WE ARE SATISFIE D THAT ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE IN NOT A PPEARING ON THE DATE OF HEARING FIXED ON 26.10.2016. THE ASS ESSEE IN HER AFFIDAVIT HAS EXPLAINED THAT HER SISTER SMT. GU RDEV KAUR EXPIRED ON 24.10.2016 I.E. TWO DAYS BEFORE THE DATE OF HEARING AND THE ASSESSEE BEING OCCUPIED IN LAST RIT ES OF HER DECEASED SISTER, COULD NOT REACH THE TRIBUNAL OFFIC E ON FIXED DATE. IN THIS VIEW OF THE MATTER, WE RECALL THE EA RLIER ORDER DATED 26.10.2016 AND RESTORE THE APPEAL OF THE ASSE SSEE. THE MISCELLANEOUS APPLICATION IS ALLOWED. 3. OFFICE IS DIRECTED TO FIX THE APPEAL OF THE ASSE SSEE FOR HEARING ON MERITS IN DUE COURSE. 4. IN THE RESULT, MISCELLANEOUS APPLICATION IS ALL OWED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (ANNAPURNA GUPTA) ( SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 23 RD FEBRUARY,2018 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) 5. THE CIT,D.R ASSTT. REGISTRAR ITAT CHANDIGARH.