M/s Singh Construction Co, Patiala V. CIT, Patiala

MA 57/CHANDI/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4896 (ITAT-CHANDIGARH)
• Duration Of Justice: 7 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-11-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2009-2010
• Appeal Filed On: 21-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL
• Assessee Lawyers: K P BAJAJ

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.57/CHD/2016 IN ITA NO. 366/CHD/2014 (A.Y. : 2009-10) SINGH CONSTRUCTION CO., VS THE CIT, 4028, URBAN ESTATE, PATIALA. PHASE II, PATIALA. PAN: AAWFS4870Q (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI K.P.BAJAJ RESPONDENT BY : SHRI S.K.MITTAL, DR DATE OF HEARING : 04.11.2016 DATE OF PRONOUNCEMENT : 04.11.2016 O R D E R PER BHAVNESH SAINI,JM WE HAVE HEARD LD. REPRESENTATIVES OF BOTH TH E PARTIES. THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR DEFAULT VIDE ORDER DATED 05.01.2016. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT HE HAD GONE ABROAD ON THE DATE OF HEARING AND HAD DIRE CTED HIS EMPLOYEE TO SEEK ADJOURNMENT IN THIS CASE. THE NOTICE HAD BEEN DELIVERED TO SOME OTHER ADVOCATE WH O WAS LOOKING AFTER THE CASE AT THE ASSESSMENT STAGE. HE 2 HAS, THEREFORE, SUBMITTED THAT IT WAS NOT INTENTION AL IN NOT APPEARING ON THE DATE OF HEARING. 3. ON CONSIDERATION OF THE FACTS OF THE CASE AND SUBMISSIONS OF THE PARTIES, WE ARE SATISFIED THAT ASSESSEES COUNSEL WAS PREVENTED BY SUFFICIENT CAUS E FROM APPEARING ON THE DATE OF HEARING. FURTHER, AP PEAL OF THE ASSESSEE HAS NOT BEEN DECIDED ON MERITS. THEREFORE, ONE MORE CHANCE COULD BE GIVEN TO THE ASSESSEE TO ARGUE THE APPEAL ON MERITS. 4. WE THEREFORE, RECALL OUR EARLIER ORDER DATED 05.01.2016 AND RESTORE THE APPEAL OF THE ASSESSEE. THE MISCELLANEOUS APPLICATION IS ALLOWED. APPEAL BE FIX ED FOR HEARING ON MERITS ON 22.12.2016 FOR WHICH DATE, NO SEPARATE NOTICE WILL 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: 4 TH NOVEMBER,2016. POONAM COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. THE CIT,DR ASSISTANT REGISTRAR, ITAT/CHD