Haryana Civil Secretariat, Chandigarh V. ITO (TDS), Panchkula

MA 34/CHANDI/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3153 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-07-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 09-03-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL
• Assessee Lawyers: R K KHANNA

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.34/CHD/2015 IN ITA NO. 949/CHD/2012 HARYANA CIVIL SECRETARIAT, VS THE ITO (TDS), UNDER SECRETARY GENERAL TO PANCHKULA. GOVT. OF HARYANA, HARYANA CIVIL SECRETARIAT, SECTOR 1, CHANDIGARH. PAN: RTKH01746D (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI R.K.KHANNA 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- APPEARANCE VIDE ORDER DATED 20.11.2014. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT DUE TO NON RECEIPT OF THE NOTICE OF HEARING AND THAT THE C ONCERNED OFFICIALS OF THE ASSESSEE COULD NOT LOCATE THE NOTI CE OF HEARING IN THE SECRETARIAT OFFICE, THEREFORE NON-AP PEARANCE ON THE PART OF THE ASSESSEE IS NOT INTENTIONAL. TH EREFORE, ONE MORE CHANCE MAY BE GIVEN TO THE ASSESSEE TO ARG UE THE APPEAL ON MERITS. 3. CONSIDERING THE RIVAL SUBMISSIONS AND THE FACTS STATED ABOVE, WE ARE SATISFIED THAT ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING ON THE DATE OF HEAR ING. 2 FURTHER, THE APPEAL OF THE ASSESSEE HAS NOT BEEN DE CIDED ON MERIT. WE, THEREFORE, RECALL OUR EARLIER ORDER DAT ED 20.11.2014 AND RESTORE THE APPEAL OF THE ASSESSEE. OFFICE IS DIRECTED TO FIX THE APPEAL FOR HEARING ON MERITS ON 24.09.2015, FOR WHICH DATE NO SEPARATE NOTICE WILL BE ISSUED TO THE ASSESSEE. 4. 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