Jasbir Singh Prop., Patiala V. ITO, Patiala

MA 33/CHANDI/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3156 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-07-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 24-02-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL
• Assessee Lawyers: STUTI KAPOOR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.R.SOOD, ACCOUNTANT MEMBER MA NO.33/CHD/2015 IN ITA NO. 72/CHD/2011 SHRI JASBIR SINGH VS THE ITO, PROP. JASBIR SINGH GURBACHAN SINGH, WARD 2, NEW GRAIN MARKET, PATIALA. PATIALA. PAN: AKMPS7985F (APPELLANT) (RESPONDENT) APPELLANT BY : SMT. STUTI KAPOOR RESPONDENT BY : SHRI S.K. MITTAL DATE OF HEARING : 10.07.2015 DATE OF PRONOUNCEMENT : 10.07.2015 O R D E R PER BHAVNESH SAINI,JM THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR NON- PROSECUTION ON 12.01.2015. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT INSTEAD OF 12.01.2015, ASSESSEE'S COUNSEL HAS WRONGLY NOTED THE DATE OF HEARING AS 12.02.2015, COPY OF THE DIARY AN D AFFIDAVIT OF THE COUNSEL IS FILED. 3. CONSIDERING THE RIVAL SUBMISSIONS, WE ARE SATISF IED THAT ASSESSEE HAS SUFFICIENT CAUSE FOR NOT APPEARING ON THE DATE OF HEARING. FURTHER, THE APPEAL OF THE ASSESSEE HA S NOT BEEN DECIDED ON MERIT. THEREFORE, ONE MORE CHANCE SHOULD BE GIVEN TO THE ASSESSEE TO ARGUE THE APPEAL ON MER ITS. 4. IN THIS VIEW OF THE MATTER, WE RECALL EARLIER OR DER OF THE TRIBUNAL AND DIRECT THE OFFICE TO RE-FIX THE APPEAL OF 2 ASSESSEE ON MERITS FOR 23.09.2015 FOR WHICH DATE, N O SEPARATE NOTICE WILL BE ISSUED TO THE ASSESSEE. 5. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH JULY,2015. SD/- SD/- (T.R.SOOD) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 10 TH JULY,2015. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT CHANDIGARH