Dharminder Pachisia, Ambala City V. ACIT, Ambala

MA 32/CHANDI/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4899 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-11-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Next Hearing Date: 09-09-2016
• Assessment Year: 2012-2013
• Appeal Filed On: 27-04-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER M.A.NO.32/CHD/2016 IN ITA NO.24/CHD/2016 (ASSESSMENT YEAR : 2012-13) DHARMINDER PACHISIA, VS. THE A.C.I.T., H.NO.937A, SECTOR 7, AAYAKAR BHAWAN, AMBALA CITY. B.C.BAZAR, AMBALA CANTT. PAN: ABJPK5610N (APPELLANT) (RESPONDENT) APPLICANT BY : SHRI ROHIT GOEL RESPONDENT BY : SHRI S.K.MITTAL, DR DATE OF HEARING : 18.11.2016 DATE OF PRONOUNCEMENT : 18.11.2016 O R D E R PER ANNAPURNA GUPTA, A.M . : THIS MISCELLANEOUS APPLICATION IS FILED BY THE APPLICANT FOR RECALLING OF THE ORDER OF THE TRIBUNA L DATED 21..4.2016 FOR ASESSMENT YEAR 2012-13, WHICH WAS D ISMISSED EX-PARTE FOR WANT OF PROSECUTION. 2. THE REASON FOR NON-APPEARANCE ON THE LAST DATE OF HEARING GIVEN IN THE APPLICATION IS THAT ON THE DAT E OF EARLIER DATE OF HEARING THE CASE WAS NOTED TO BE FIXED ON 2 1.4.2016 BUT AS PER THE CAUSE LIST RELEASED BY THE OFFICE OF I.T.A.T. CHANDIGARH, THE CASE DID NOT APPEAR IN THE CAUSE LI ST 2 CIRCULATED. THE ASSESSEE PRESUMED THAT THE CASE HA S NOT BEEN TAKEN UP FOR HEARING ON 21.4.2016. 3. ON GOING THROUGH THE REASONS STATED IN THE PETI TION AND AFTER HEARING BOTH THE SIDES, WE ARE CONVINCED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT REASONS IN NO T APPEARING BEFORE THE TRIBUNAL ON THE APPOINTED DATE OF HEARING TO PROSECUTE THE APPEAL. THEREFORE, WE REC ALL THE ORDER OF THE TRIBUNAL DATED 21.4.2016 IN ITA NO. 24/CHD/2016 AND RESTORE THE APPEAL FOR FRESH DECISI ON IN ACCORDANCE WITH LAW. THE HEARING OF THE APPEAL IS FIXED ON 24.1.2017 FOR THE PURPOSE OF WHICH ISSUE OF FOR MAL NOTICE IS WAIVED WITH THE CONSENT OF THE PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FI LED BY THE APPLICANT IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (BHAVNESH SAINI) (ANNAPURNA GUPTA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 18 TH NOVEMBER, 2016 *RATI* COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. THE CIT 5. THE DR ASSISTANT REGISTRAR, ITAT, CHANDIGARH 3