The Legend Condominium Association , Gurgaon V. ITO, W-4(4), Gurgaon

MA 34/CHANDI/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7247 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 23-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH , . '.., # $, %& BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER M.A. NO. 34/CHD/2019 ( ARISING OUT OF ITA NO. 471/CHD/2018-DECIDED VIDE O RDER 11.09.2018) THE LEGEND CONDOMINIUM ASSOCIATION, SECTOR 57, GURGAON-122011 THE ITO, WARD 4(4), GURGAON ./PAN NO: AABTT8507G APPELLANT /RESPONDENT /ASSESSEE BY : SH. PARIKSHIT AGGARWAL, CA / REVENUE BY : SH. RAJESH KUMAR, ADDL. CIT ! ' /DATE OF HEARING : 23.04. 2019 #$%&'( ' / DATE OF PRONOUNCEMENT : 23.04.2019 %(/ ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT MISC. APPLICATION DATED 23.01.2019 ARIS ING OUT OF ITA NO. 471/CHD/2018 HAS BEEN MOVED BY THE ASSESSEE PLE ADING THEREIN FOR RECALLING THE EX-PARTE ORDER DATED 11.09.2018 OF T HE TRIBUNAL. 2. THE LD. AUTHORISED REPRESENTATIVE OF THE APPLICA NT HAS STATED THAT THE APPEAL WAS DECIDED EX.PARTE OF THE ASSESSEE FOR NON-ATTENDANCE AND NON-PROSECUTION. IT HAS BEEN PLEADED THAT THE TRIBU NAL MIXED UP THE ADDRESS OF THE RESPONDENT ASSESSING OFFICER MENTION ED IN THE NEXT LINE OF FORM 36 WITH THE ADDRESS OF THE APPELLANT AND, THER EBY, ISSUED NOTICE AT THE WRONG ADDRESS, WHEREAS, THE ASSESSEE HAD DULY MENTI ONED THE CORRECT ADDRESS IN APPEAL FORM NO. 36 WHICH READS AS THE LEGEND, SECTOR 57, M.A. NO. 34C-2019 IN ITA 471-C-2018 THE LEGEND CONDOMINIUM ASSOCIATION, GURGAON 2 GURGAON-122011. THIS RESULTED IN NON-RECEIPT OF T HE NOTICE BY THE ASSESSEE AND, HENCE, NO REPRESENTATIVE APPEARED ON BEHALF OF THE ASSESSEE BEFORE THE TRIBUNAL. THE CONTENTIONS OF THE APPLIC ANT HAVE BEEN SUPPORTED WITH THE AFFIDAVIT OF ARTI AGARWAL PRESIDENT OF T HE ASSESSEES ASSOCIATION. 3. WE HAVE GONE THROUGH THE RECORD AND RELEVANT FOR M NO. 36, AND FIND FORCE IN THE CONTENTIONS RAISED BY THE ASSESSEE IN THE MISC. APPLICATION. IT APPEARS THAT THE REGISTRY OF THE TRIBUNAL INADVERTE NTLY MIXED UP THE ADDRESS OF THE RESPONDENT ASSESSING OFFICER MENTION ED IN THE NEXT LINE OF FORM 36 WITH THE ADDRESS OF THE APPELLANT AND, THER EBY, ISSUED NOTICE AT THE INTERMINGLED ADDRESS, WHICH COULD NOT HAVE BEEN REC EIVED BY THE ASSESSEE. THE ASSESSEE, THEREFORE, HAS SHOWN SUFFICIENT CAUSE FOR NON-APPEARANCE ON THE DATE FIXED FOR HEARING OF APPEAL RESULTING INTO DISMISSAL OF THE APPEAL FOR NON-PROSECUTION VIDE IMPUGNED ORDER. IN VIEW T HEREOF, THE ORDER OF THE TRIBUNAL DATED 11.09.2018 PASSED IN ITA NO.471/CHD /2018 IS, THEREFORE, RECALLED AND THE APPEAL IS DIRECTED TO BE RESTORED TO ITS ORIGINAL POSITION AND NUMBER AND IS FIXED FOR HEARING ON 30.5.2019. THE DATE FIXED IS PRONOUNCED IN THE OPEN COURT, HENCE, NO SEPARATE NO TICE WILL BE ISSUED TO THE ASSESSEE. IN THE RESULT, THE MISC. APPLICATION OF THE ASSES SEE IS HEREBY ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 23.04.2019. SD/- SD/ - ( ' . . , # $ / B.R.R. KUMAR) %& / ACCOUNTANT MEMBER ( / SANJAY GARG ) / JUDICIAL MEMBER DATED : 23.04.2019 ** M.A. NO. 34C-2019 IN ITA 471-C-2018 THE LEGEND CONDOMINIUM ASSOCIATION, GURGAON 3 $+ ,- .-' / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. / / CIT 4. / ( )/ THE CIT(A) 5. -01 2 , ' 2( , 34516 / DR, ITAT, CHANDIGARH 6. 15 7! / GUARD FILE $+ / BY ORDER, 8 / ASSISTANT REGISTRAR