Pardeep Mittal, Ludhiana V. ITO, Ludhiana

MA 50/CHANDI/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4901 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-10-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2002-2003
• Appeal Filed On: 10-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL
• Assessee Lawyers: P C GOYAL

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.50/CHD/2016 IN ITA NO. 915/CHD/2015 ( ASSESSMENT YEAR 2002-03) SHRI PRADEEP MITTAL, VS THE IT0, HOUSE NO. 997, WARD 1(3), FOCAL POINT, PHASE-II, LUDHIANA. LUDHIANA . PAN : ABRPM6073F (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI P.C.GOYAL RESPONDENT BY : SHRI S.K.MITTAL DATE OF HEARING : 28.10.2016 DATE OF PRONOUNCEMENT : 28.10.2016 O R D E R PER BHAVNESH SAINI,JM THE APPEAL OF THE ASSESSEE WAS DISMISSED IN DEFAULT VIDE ORDER DATED 21.04.2016. 2. WE HAVE HEARD BOTH THE PARTIES. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT SHRI ANUP JAIN,C.A. WHO WAS REPRESENTING THE ASSESSEE IN APPEAL, SUDDENLY D IED ON 08.04.2016, COPY OF DEATH CERTIFICATE IS PLACED ON RECORD. THEREFORE, THERE WAS NON-APPEARANCE ON THE DATE OF HEARING. 2 3. CONSIDERING EXPLANATION OF THE ASSESSEE, WE ARE SATISFIED THAT ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING ON THE DATE OF HEARING. FURTH ER, APPEAL OF THE ASSESSEE HAS NOT BEEN DECIDED ON MERI T. 4. IN THIS VIEW OF THE MATTER, WE RECALL OUR EARLIE R ORDER DATED 21.04.2016 AND RESTORE THE APPEAL OF TH E ASSESSEE. OFFICE IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 26.12.2016 FOR WHICH DATE, NO SEPARATE NOTICE WI LL BE ISSUED TO THE ASSESSEE. 5. 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: 28 TH OCTOBER,2016. POONAM COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. THE CIT,DR ASSISTANT REGISTRAR, ITAT/CHD