Baljit Singh S/O Prem Singh, Ludhiana V. Asstt.Commissioner Of Income Tax, Ludhiana

MA 49/CHANDI/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5188 (ITAT-CHANDIGARH)
• Duration Of Justice: 7 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-01-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 09-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL
• Assessee Lawyers: SATBIR SINGH

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.49/CHD/2016 IN ITA NO. 873/CHD/2014 ( ASSESSMENT YEAR 2008-09) SHRI BALJIT SINGH, VS THE ACIT-VI, S/O SHRI PREM SINGH, AYAKAR BHAWAN, 3309, GURDEV NAGAR, RANGE VI, LUDHIANA. LUDHIANA. PAN: ABTPS8292A (APPELLANT) (RESPONDEN T) APPELLANT BY : SHRI SATBIR SINGH RESPONDENT BY : SHRI S.K.MITTAL, DR DATE OF HEARING : 06.01.2017 DATE OF PRONOUNCEMENT : 06.01.2017 O R D E R PER BHAVNESH SAINI,JM WE HAVE HEARD LD. REPRESENTATIVES OF BOTH THE PARTIES. 2. THE APPEAL OF THE ASSESSEE WAS DISMISSED IN DEFA ULT VIDE ORDER DATED 08.01.2016. 3. THE ASSESSEE HAS APPEARED IN PERSON AND ASSURED THAT HIS COUNSEL WOULD APPEAR ON THE DATE OF HEARIN G TO ARGUE THE APPEAL ON MERIT. THE LD. COUNSEL FOR THE 2 ASSESSEE ALSO UNDERTAKEN THAT IN FUTURE, THERE WILL BE NO DEFAULT IN PUTTING APPEARANCE BEFORE THE COURT. 4. IN THIS VIEW OF THE MATTER, WE ARE OF THE VIEW THAT ONE MORE CHANCE COULD BE GIVEN TO THE ASSESSEE, PARTICULARLY WHEN APPEAL OF THE ASSESSEE HAS NOT BE EN DECIDED ON MERITS. IN THIS VIEW OF THE MATTER, WE R ECALL OUR EARLIER ORDER DATED 08.01.2016 AND RESTORE THE APPEAL OF THE ASSESSEE. OFFICE IS DIRECTED TO FIX THE APP EAL FOR HEARING ON MERIT ON 28.02.2017 FOR WHICH DATE, NO SEPARATE NOTICE WILL BE ISSUED. 5. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- ( ANNAPURNA GUPTA) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 6 TH JANUARY,2017. POONAM COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. THE CIT,DR ASSISTANT REGISTRAR, ITAT/CHD