Sh. Mehar Chand Bhatia, Ludhiana V. ACIT, Ludhiana

MA 58/CHANDI/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1063 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-10-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 08-08-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES B CHANDIGARH BEFORE SHRI T.R. SOOD, ACCOUNTANT MEMBER AND MS. SUSHMA CHOWLA, JUDICIAL MEMBER MA NO. 58/CHD/2013 IN ITA NO. 90/CHD/2013 ASSESSMENT YEAR: 2009-10 SHRI MEHAR CHAND BHATIA, VS. THE ACIT, PROP. M/S. ROYAL ASSOCIATES, CIRCLE-VI, 45, SANT ISHAR SINGH NAGAR, LUDHIANA PAKHOWAL ROAD, LUDHIANA PAN NOABFPB-7591M (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI. HARI OM ARORA RESPONDENT BY : SHRI. AKHILESH GUPTA DATE OF HEARING : 25/10/2013 DATE OF PRONOUNCEMENT : 30/10/2013 ORDER PER T.R.SOOD, A.M. THROUGH THIS MISC. APPLICATION ASSESSEE HAS SOUGHT RECALLING OF THE ORDER IN ITA NO. 90/CHD/2013 THROUGH WHICH ASSESSEE S APPEAL HAS BEEN DISMISSED IN-LIMINE. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE HAS NOT RECEIVED THE NOTICE BECAUSE HE IS NO MORE RESIDING AT 45, SANT ISHAR SINGH 2 NAGAR, PAKHOWAL ROAD, LUDHIANA, BECAUSE OF DISPUTES WITH HIS SON. IN THIS REGARD HE FILED AN AFFIDAVIT. HE FURTHER SUBMITTED THAT SINCE ASSESSEE HAS BEEN DEPRIVED OF AN OPPORTUNITY OF BEING HEARD THEREFORE ORDER MAY BE RECALLED. 3. ON THE OTHER HAND LD. DR SUPPORTED THE ORDER OF TRIBUNAL 4. AFTER CONSIDERING THE RIVAL SUBMISSION WE ARE SA TISFIED WITH THE REASONS GIVEN FOR NON APPEARANCE. SINCE ASSESSEE HAS BEEN D EPRIVED OF THE OPPORTUNITY OF BEING HEARD, THEREFORE WE RECALL OUR ORDER IN ITA NO. 90/CHD/2013. 5. THE REGISTRY IS DIRECTED TO FIX THE DATE OF HEAR ING ON 17/12/2013, AND ASSESSEE SHALL TAKE NOTICE FROM THIS ORDER ITSELF A S NO SEPARATE NOTICE WILL ISSUED 6. IN THE RESULT, MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 30/10/20 13 SD/- SD/- (SUSHMA CHOWLA) (T.R.SOOD) JUDICIAL MEMBER ACCOUNTANT MEMER DATED : 30 TH OCTOBER , 2013 AG COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR