Pawan Kumar, Ahmedgarh. V. ITO, Malerkotla

MA 4/CHANDI/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4421 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-07-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 16-12-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL
• Assessee Lawyers: RAJ KAMAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER MA NO. 4/CHD/2016 IN ITA NO. 365/CHD/2015 ASSESSMENT YEAR : 2009-10 SHRI PAWAN KUMAR, V THE ITO, PROP. SHREE GURU CHARAN WARD-IV(4), PARKASH OIL MILLS, MALERKOTLA. AHMEDGARH. PAN: ACJPK8769P (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI RAJ KAMAL RESPONDENT BY : SHRI S.K. MITTAL DATE OF HEARING : 01.07.2016 DATE OF PRONOUNCEMENT : 01.07.2016 O R D E R PER BHAVNESH SAINI,JM THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS APPLICATION FOR RECALLING OF THE EARLIER ORDER OF T HE TRIBUNAL DATED 03.11.2015 WHEREBY APPEAL OF THE ASS ESSEE WAS DISMISSED IN DEFAULT. 2. HEARD. 3. THE ASSESSEE IN THE MISCELLANEOUS APPLICATION EXPLAINED THAT EARLIER THE APPEAL WAS FIXED ON 16.0 7.2015 AND ASSESSEE TELEPHONICALLY CAME TO KNOW THAT BENCH WOULD NOT BE FUNCTIONING AND FOR THE NEXT DATE OF H EARING, 2 HE WAS WAITING FOR FRESH NOTICE. HOWEVER, THE RECO RD SHOWS THAT ON 16.07.2015, THE CASE WAS ADJOURNED TO 03.11.2015. IT, THEREFORE, APPEARS THAT ASSESSEE S HOULD VERIFY THE TOTAL INFORMATION. HOWEVER, WE FIND THA T THE MISTAKE ON THE PART OF THE ASSESSEE IN NOT APPEARIN G ON THE DATE OF HEARING WAS NOT INTENTIONAL AND IT IS B ONAFIDE ERROR ON THE PART OF THE ASSESSEE IN NOT NOTING THE DATE OF HEARING. FURTHER, THE APPEAL OF THE ASSESSEE HAS N OT BEEN DECIDED ON MERIT. THEREFORE, ONE MORE CHANCE COULD BE GIVEN TO THE ASSESSEE TO ARGUE THE APPEAL ON MERITS . 4. IN VIEW OF THE ABOVE, WE ARE SATISFIED THAT ASSE SSEE HAS SUFFICIENT CAUSE FOR NOT APPEARING ON THE DATE OF HEARING. WE, THEREFORE, RECALL OUR EARLIER ORDER D ATED 03.11.2015 AND RESTORE THE APPEAL OF THE ASSESSEE. THE OFFICE IS DIRECTED TO FIX THE APPEAL FOR HEARING ON MERITS ON 24.08.2016 FOR WHICH NO SEPARATE NOTICE WILL BE ISSUED TO THE ASSESSEE. 5. IN THE RESULT, MISCELLANEOUS APPLICATION IS ALLO WED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (ANNAPURNA GUPTA) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 1 ST JULY,2016. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT/CHD