Sukhninder Pal Singh Bajwa, Amritsar. V. The Income Tax Officer, Amritsar.

MA 42/ASR/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 5038 (ITAT-AMRITSAR)
• Duration Of Justice: 5 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-12-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 23-12-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 14-07-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SHILPA MAHAJAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR BEFORE SH.T.S. KAPOOR, ACCOUNTANT MEMBER AND SH.N.K.CHOUDHRY, JUDICIAL MEMBER M. A. NOS.41 & 42(ASR)/2016 (ARISING OUT OF I.T.A NOS.265 & 266 (ASR)/2015) ASSESSMENT YEAR: 2008-09 SH. SUKHNINDER PAL SINGH BAJWA, 18, BLUE CITY LOHARKA ROAD, AMRITSAR PAN NO.ADQPB-0492E VS. INCOME TAX OFFICER, WARD 4 (4), AMRITSAR (APPELLANT) (RESPONDENT) APPELLANT BY: SH. SHILPA MAHAJAN (CA) RESPONDENT BY: SH. RAHUL DHAWAN (DR) DATE OF HEARING: 23.12.2016 DATE OF PRONOU NCEMENT: 23.12 .2016 ORDER PER N. K. CHOUDHRY (JM): THE PRESENT MISCELLANEOUS APPLICATIONS HAVE BEEN F ILED BY THE ASSESSEE FOR RECALLING THE EX-PARTE ORDER OF TH E TRIBUNAL, DATED 06.06.2016, PASSED IN ITA NOS. 265 & 266(ASR)/2015 FOR ASST. YEAR:2008-09. 2. AT THE OUTSET, THE LEARNED AR CONTENDED THAT THE ASSESSEE COULD NOT ATTEND THE HEARING ON 06.06.2016 BECAUSE THE NOTICE HAD BEEN RECEIVED BACK UNDELIVERED WITH THE REMARK S THAT PRAPAT KARTA NAHI MILLA AND SINCE NO NEW ADDRESS HAS BEEN INTIMATED. HOWEVER, THE ASSESSEE HAS ALSO FILED THE WRITTEN SU BMISSIONS MENTIONING THEREIN THE REASONS FOR NON ATTENDANCE, WHICH ARE REPRODUCED AS UNDER: MA NOS.41 & 42(ASR)/2016 ARISING OUT OF ITA NO.26 5 & 266ASR)/2015 ASST. YEAR :2008-09 2 1. THE ABOVE SAID APPEAL WAS DISMISSED BY THE TRI BUNAL BY ITS ORDER DATE 06.06.2016 FOR WANT OF PROSECUTION. THE APPELLANT ABOVE NAMED BEG TO PRESENT THIS APPLICATI ON PRAYING FOR THE RECALL OF THE SAID ORDER. 2. NOTICE FOR HEARING OF THE APPEAL WAS ISSUED TO T HE APPELLANT ON 16.05.2016 FOR HEARING ON 06.06.2016 BUT THE NOT ICE HAD BEEN RECEIVED BACK UNDELIVERED WITH THE REMARKS THA T PRAPAT KARTA NAHI MILLA AND SINCE NO NEW ADDRESS HAS BEEN INTIMATED, THE APPEALS WERE DISMISSED FOR WANT OF PROSECUTION. 3. THE APPELLANT SUBMITS THAT THE RESIDENTIAL HOUSE PROPERTY AT WHICH THE NOTICE HAD BEEN SENT WAS SOLD BY THE A PPELLANT ON 18.11.2015 AND HE HAD SHIFTED TO A NEW RESIDENTI AL HOUSE PROPERTY AT 18, BLUE CITY, LOHARKA ROAD, AMRITSAR. INADVERTENTLY THE APPELLANT DIDNT COMMUNICATE HIS NEW ADDRESS TO THE COUNSEL OF THE APPELLANT DUE TO WHIC H NEW ADDRESS COULD NOT BE COMMUNICATED TO THE TRIBUNAL A ND AS SUCH THE PROVISIONS OF RULE 9A OF APPELLATE TRIBUNA L RULES 1963 WERE VIOLATED. 4. THE APPELLANT PRAYS TO ACCEPT THE REVISED FORM N O. 36 AND FOR THE RECALL OF THE ORDER DATED 06.06.2016 SO THA T THE OPPORTUNITY IS GRANTED TO APPELLANT TO PRESENT HIS CASE. IN VIEW OF THE ABOVE SUBMISSIONS, THE LEARNED COUNS EL FOR THE ASSESSEE PRAYED THAT THE ORDER OF THE TRIBUNAL DATE D 06.06.2016 MAY BE RECALLED FOR FRESH ADJUDICATION ON MERITS, T O WHICH THE LEARNED DR DID NOT OPPOSE. 3. WE HAVE HEARD THE BOTH PARTIES AND HAVE PERUSED THE MATERIAL AVAILABLE ON RECORD. HENCE, WE ARE SATISFI ED WITH THE EXPLANATION OFFERED BY THE ASSESSEE FOR NON ATTENDA NCE ON THE SCHEDULED DATE OF HEARING. THEREFORE, IN THE INTERE ST OF JUSTICE, WE RECALL THE AFORESAID ORDER OF THE TRIBUNAL DATED 06 .06.2016, AND DIRECT THE REGISTRY TO FIX THE MAIN APPEAL FOR HEAR ING IN DUE COURSE. MA NOS.41 & 42(ASR)/2016 ARISING OUT OF ITA NO.26 5 & 266ASR)/2015 ASST. YEAR :2008-09 3 4. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS F ILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 23 .12.2016. SD/- SD/- (T. S. KAPOOR) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDICIA L MEMBER DATED:23.12 .2016. /GP/SRPS. COPY OF THE ORDER FORWARDED TO: (1) THE ASSESSEE: (2) THE (3) THE CIT(A), (4) THE CIT, (5) THE SR DR, I.T.A.T., TRUE COPY BY ORDER