Sh. Ranjit Singh, Narwana V. ITO, Jind

MA 58/CHANDI/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4894 (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: 2011-2012
• Appeal Filed On: 21-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL

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.58/CHD/2016 IN ITA NO. 98/CHD/2016 (A.Y. : 2011-12) SHRI RANJIT SINGH, VS THE ITO, AKHE RAM NAGAR, WARD-1, HISSAR ROAD, JIND. NEAR GOEL FILLING STATION, NARWANA (JIND). PAN: AUAPR7963B (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI DEEPANSHU JAIN 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 27.06.2016. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT SHRI DEEPANSHU JAIN, WHO WAS TO APPEAR IN THIS CASE ON THE DATE OF HEARING COULD NOT APPEAR DUE TO SUDDEN DEMISE OF HIS GRANDFATHER ON 27.06.2016 ITSELF. 3. CONSIDERING EXPLANATION OF THE ASSESSEE, WE ARE SATISFIED THAT ASSESSEES COUNSEL WAS PREVENTED BY 2 SUFFICIENT CAUSE FROM APPEARING ON THE DATE OF HEAR ING. FURTHER, APPEAL OF THE ASSESSEE HAS NOT BEEN DECIDE D ON MERITS. THEREFORE, ONE MORE CHANCE COULD BE GIVEN T O THE ASSESSEE TO ARGUE THE APPEAL ON MERITS. 4. IN THIS VIEW OF THE MATTER, WE RECALL OUR EARLIE R ORDER DATED 27.06.2016 AND RESTORE THE APPEAL OF TH E ASSESSEE. THE MISCELLANEOUS APPLICATION IS ALLOWED. APPEAL BE FIXED FOR HEARING ON MERITS ON 28.12.2016 FOR WHICH DATE, NO SEPARATE NOTICE WILL BE ISSUED TO TH E 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, PITAT/CHD