M/s Rajinder Parshad Jain, Jind V. ITO, Jind

MA 49/CHANDI/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3402 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-08-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Next Hearing Date: 07-08-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 08-05-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL
• Assessee Lawyers: B M MONGA
• Keywords: Reasonable cause

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.R. SOOD, ACCOUNTANT MEMBER M.A. NO. 49/CHD/2015 (IN ITA NO. 912/CHD/2014) ASSESSMENT YEAR: 2008-09 SHRI RAJINDER PARSHAD JAIN, VS THE ITO, WARD-2, GOVT. CONTRACTOR, JIND JIND PAN NO. AAJFR3351E (APPELLANT) (RESPONDENT) APPELLANT BY : S/SHRI RAVI SHANKAR & B.M MONGA RESPONDENT BY : SHRI S. K. MITTAL DATE OF HEARING : 07/08/2015 DATE OF PRONOUNCEMENT : 07/08/2015 ORDER PER T.R.SOOD THROUGH THIS MISC. APPLICATION THE ASSESSEE HAS SOU GHT RECALLING OF THE ORDER OF THE TRIBUNAL IN ITA NO. 912/CHD/2014 D ATED 19.3.2015 THROUGH WHICH APPEAL OF THE ASSESSEE HAS BEEN DISMI SSED IN LIMINE. 2. THE LD. COUNSEL REFERRED TO THE MISC. APPLICATIO N AND POINTED OUT THAT ASSESSEE COULD NOT ATTEND THE PROCEEDINGS BECA USE OF HIS ILLNESS. HE ALSO REFERRED TO THE MEDICAL CERTIFICATE ISSUED BY A DOCTOR. HE FURTHER SUBMITTED THAT SINCE THE APPEAL OF THE ASSESSE E HAS BEEN DISMISSED IN LIMINE WITHOUT PROVIDING ANY OPPORTUNITY OF BEING H EARD, THEREFORE, THE ORDER SHOULD BE RECALLED. 2 3. ON THE OTHER HAND LD. DR SUPPORTED THE ORDER OF TRIBUNAL. 4. AFTER CONSIDERING THE RIVAL SUBMISSIONS WE ARE S ATISFIED THAT ASSESSEE HAS REASONABLE CAUSE FOR NOT APPEARING BEF ORE THE TRIBUNAL. FURTHER, SINCE APPEAL OF THE ASSESSEE HAS BEEN DISM ISSED IN LIMINE, THEREFORE, WE RECALL OUR ORDER DATED 19.03.2015 IN ITA NO. 912/CHD/2014. 5. THE REGISTRY IS DIRECTED TO FIX THE APPEAL ON 09.11.2015. THE ASSESSEE SHOULD TAKE NOTICE FROM THIS ORDER ITSELF AND NO SEPARATE NOTICE WOULD BE ISSUED. 6. IN THE RESULT, MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 07/08/2015 SD/- SD/- (BHAVNESH SAINI) (T.R. SOOD) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 7 TH AUGUST, 2015 RKK COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT, TH E CIT(A), THE DR