Parveen Kumar Goel, Ludhiana V. ITO, Ludhiana

MA 44/CHANDI/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4419 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-07-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 02-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER M.A.NO.44/CHD/2016 IN ITA NO.828 /CHD/2015 (ASSESSMENT YEAR : 2012-13) PARVEEN KUMAR GOEL, VS. THE INCOME TAX OFFICER, SHOP NO.29, WARD V(3)-II, TARUNDEEP MARKET, LUDHIANA. LUDHIANA. PAN: AAUPG5325J (APPELLANT) (RESPONDENT) APPLICANT BY : SHRI VARDH MAN JAIN RESPONDENT BY : SHRI MANJIT SINGH, DR DATE OF HEARING : 22.07.2016 DATE OF PRONOUNCEMENT : 22.07.2016 O R D E R THE ASSESSEE FILED THIS MISCELLANEOUS APPLICATION FOR RECALLING OF THE EARLIER ORDER DATE D 1.3.2016, THROUGH WHICH THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR DEFAULT. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE BONAFIDELY COULD NOT NOTE THE NEX T DATE OF HEARING ON MAKING A REQUEST FOR ADJOURNMENT. THEREFORE, THE ASSESSEE MAY BE GIVEN ONE MORE CHANC E TO ARGUE THE APPEAL. 2 3. AFTER CONSIDERING THE EXPLANATION OF THE LEARNE D COUNSEL FOR THE ASSESSEE AND SUBMISSIONS OF BOTH TH E PARTIES, I AM OF THE VIEW THAT THE ASSESSEE MAY BE GIVEN ONE MORE CHANCE TO ARGUE THE APPEAL ON MERITS. THE APPEAL OF THE ASSESSEE HAS NOT BEEN DECIDED ON MERI TS, THEREFORE, I RECALL MY EARLIER ORDER DATED 1.3.2016 AND RESTORE THE APPEAL OF THE ASSESSEE. THE APPEAL OF THE ASSESSEE BE FIXED FOR HEARING ON MERITS ON 22.8.201 6, FOR WHICH DATE NO SEPARATE NOTICE WILL BE ISSUED TO THE ASSESSEE. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FI LED BY THE APPLICANT IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DATED : 22 ND JULY, 2016 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH