Mahesh Kumar Goel, Ludhiana V. ACIT, Ludhiana

MA 46/CHANDI/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 5085 (ITAT-CHANDIGARH)
• Duration Of Justice: 8 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-12-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 06-04-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL
• Assessee Lawyers: ADITYA KUMAR

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.46/CHD/2016 IN ITA NO. 529/CHD/2013 ( ASSESSMENT YEAR 2009-10) SHRI MAHESH KUMAR GOEL, VS THE ACIT, 259,INDUSTRIAL AREA-A, CIRCLE-VI, LUDHIANA LUDHIANA. PAN: ABGPG2297L (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI ADITYA KUMAR RESPONDENT BY : SHRI S.K.MITTAL, DR DATE OF HEARING : 09.12.2016 DATE OF PRONOUNCEMENT : 09.12.2016 O R D E R PER BHAVNESH SAINI,JM WE HAVE HEARD LD. REPRESENTATIVES OF BOTH THE PARTIES. THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR DEFAULT VIDE ORDER DATED 08.03.2016 BECAUSE ON THIS DAY, NOBODY APPEARED FROM THE SIDE OF THE ASSESSEE. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT SHRI S.R. CHHABRA, ADVOCATE WAS REPRESENTING THE ASSESSEE AND WHEN THE CASE WAS ADJOURNED TO 08.03.2016, DUE TO MISTAKE/OVER-SIGHT, THE DATE OF ADJOURNMENT WAS NOTED AS 10.03.2016. COPY OF THE 2 AFFIDAVIT OF SHRI S.R.CHHABRA, ADVOCATE IS FILED IN SUPPORT OF THE EXPLANATION. 3. FROM THE EXPLANATION OF THE ASSESSEE, WE ARE SATISFIED THAT ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE IN NOT APPEARING ON THE DATE OF HEARING. FUR THER, APPEAL OF THE ASSESSEE HAS NOT BEEN DECIDED ON MERI T. THEREFORE, ONE MORE CHANCE COULD BE GIVEN TO THE ASSESSEE TO ARGUE THE APPEAL ON MERITS. IN THIS VI EW OF THE MATTER, WE RECALL OUR EARLIER ORDER DATED 08.03 .2016 AND RESTORE THE APPEAL OF THE ASSESSEE. OFFICE IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 10.01.201 7 FOR WHICH DATE, NO SEPARATE NOTICE WILL BE ISSUED TO TH E ASSESSEE. 4. THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- ( ANNAPURNA GUPTA) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 9 TH DECEMBER,2016. POONAM COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. THE CIT,DR ASSISTANT REGISTRAR, ITAT/CHD