Anil Kumar, Ludhiana V. ITO, Ludhiana

MA 43/CHANDI/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4905 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-10-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 20-10-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL
• Assessee Lawyers: AMAN BANSAL

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.43/CHD/2016 IN ITA NO. 317/CHD/2013 ASSESSMENT YEAR 2005-06 SHRI ANIL KUMAR, VS THE ITO, PROP. M/S ANIL TRADING COMPANY WARD II(1), LAKKAR BAZAR, LUDHIANA. LUDHIANA. PAN: ANJPS6990H (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI AMAN BANSAL RESPONDENT BY : SHRI S.K.MITTAL, DR DATE OF HEARING : 21.10.2016 DATE OF PRONOUNCEMENT : 21.10.2016 O R D E R PER BHAVNESH SAINI,JM THE ASSESSEE FILED ABOVE MISCELLANEOUS APPLICATION FOR RECALLING OF THE EARLIER ORDER DATED 28.08.2014 WHE REBY APPEAL OF THE ASSESSEE WAS DISMISSED FOR DEFAULT. 2. WE HAVE HEARD BOTH THE PARTIES. THE LD. COUNSE L FOR THE ASSESSEE SUBMITTED THAT ASSESSEE IS CLOSED AND INAD VERTENTLY THE FRESH ADDRESS COULD NOT BE FURNISHED. NO NOTIC E HAVE BEEN RECEIVED BY ASSESSEE. 3. CONSIDERING EXPLANATION OF THE ASSESSEE, WE ARE SATISFIED THAT ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FRO M 2 APPEARING ON THE ON THE DATE OF HEARING AND FURTHER , THE APPEAL OF THE ASSESSEE HAS NOT BEEN DECIDED ON MERI T. THEREFORE, ONE MORE CHANCE COULD BE GIVEN TO THE AS SESSEE TO ARGUE APPEAL ON MERITS. 5. IN THIS VIEW OF THE MATTER, WE RECALL EARLIER OR DER OF THE TRIBUNAL DATED 28.08.2014 AND RESTORE THE APPEA L OF THE ASSESSEE. OFFICE IS DIRECTED TO FIX THE APPEAL FOR HEARING ON MERITS ON 05.12.2016 FOR WHICH DATE, NO SEPARATE NOTICE WILL BE ISSUED. 6. 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: 21 ST OCTOBER,2016. POONAM COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. THE CIT,DR ASSISTANT REGISTRAR, ITAT/CHD