Smt. Narinderjit Kaur Sekhon, Ludhiana V. ITO, Khanna

MA 55/CHANDI/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4777 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-09-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2004-2005
• Appeal Filed On: 15-07-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAVI SARANGA L
• Assessee Lawyers: MRS MEENAKSHI GUPTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER MA NO. 55/CHD/2016 IN ITA NO. 513/CHD/2016 ( ASSESSMENT YEAR 2004-05) SMT. NARINDERJIT KAUR SEKHON, VS THE ITO, W/O SHRI GURNAM SINGH SEKHON, WARD-III, VPO MANPUR, TEHSIL SAMRALA, KHANNA, DISTT. LUDHIANA. DISTT. LUDHIANA. PAN : ADEPK1530K (APPELLANT) (RESPONDENT) APPELLANT BY : MRS. MEENAKSHI GUPTA RESPONDENT BY : SHRI RAVI SARANGAL,CIT-DR DATE OF HEARING : 16.09.2016 DATE OF PRONOUNCEMENT : 16.09.2016 O R D E R THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR DEFAUL T VIDE ORDER DATED 17.05.2016. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT APPEAL OF THE ASSESSEE WAS ORIGINALLY FIXED FOR 22. 06.2016. HOWEVER, THE APPEAL WAS PREPONED TO 17.05.2016. TH E LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THOUGH THE NOTICE HAVE BEEN ISSUED FOR 17.05.2016 FOR HEARING OF THE APPEAL BUT NO NOTICE HAVE BEEN RECEIVED FOR THIS DATE INTI MATING PREPONEMENT OF THE APPEAL. 2 3. AFTER CONSIDERING RIVAL SUBMISSIONS, I AM OF THE VIEW ASSESSEE HAS BEEN PREVENTED BY SUFFICIENT CAUSE FRO M APPEARING BEFORE THE TRIBUNAL ON THE DATE FIXED FOR HEARING. FURTHER, APPEAL OF THE ASSESSEE HAS NOT B EEN DECIDED ON MERITS. THEREFORE, ONE MORE CHANCE COUL D BE GIVEN TO THE ASSESSEE TO ARGUE THE APPEAL ON MERIT. 4. IN THIS VIEW OF THE MATTER, I RECALL EARLIER ORD ER DATED 17.05.2016 AND RESTORE THE APPEAL OF THE ASSESSEE. THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWE D. THE APPEAL BE FIXED FOR HEARING ON MERITS ON 27.09.2016 FOR WHICH DATE, NO SEPARATE NOTICE WILL BE ISSUED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DATED: 16 TH SEPTEMBER,2016. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT/CHD