Mrs. Gurjeet Kaur, Ludhiana V. ITO, Ludhiana

MA 59/CHANDI/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2484 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-10-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 24-06-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J S NAGAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.R.SOOD, ACCOUNTANT MEMBER MA NO. 59/CHD/2014 IN ITA NO. 257/CHD/2012 ASSESSMENT YEAR: 2008-09 SMT. GURJEET KAUR, V THE ITO, 71, WHITE QUARTERS, WARD VI-I, DHURI LINES, LUDHIANA. LUDHIANA. PAN: ANXPK1655K (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI ASHOK GOYAL RESPONDENT BY : SHRI J.S. NAGAR DATE OF HEARING : 17.10.2014 DATE OF PRONOUNCEMENT : 17.10.2014 O R D E R PER BHAVNESH SAINI,JM THE RECORD REVEALED THAT APPEAL OF THE ASSESSEE WAS DISMISSED FOR DEFAULT VIDE ORDER DATED 23.07.2012. 2. THE LD. COUNSEL FOR THE ASSESSEE EXPLAINED THE R EASONS FOR NON-APPEARANCE ON THE DATE OF HEARING AND FILED AFF IDAVIT OF THE ASSESSEE IN SUPPORT OF THE MISCELLANEOUS APPLICATIO N. CONSIDERING THE EXPLANATION OF THE ASSESSEE AND THA T THE APPEAL OF THE ASSESSEE HAS NOT BEEN DECIDED ON MERIT, WE A RE OF THE VIEW THAT ONE MORE CHANCE COULD BE GIVEN TO THE ASSESSEE TO ARGUE THE APPEAL ON MERITS. 3. WE, ACCORDINGLY, RECALL OUR EARLIER ORDER DATED 23.07.2012 AND RESTORE THE APPEAL OF THE ASSESSEE. OFFICE IS D IRECTED TO FIX 2 APPEAL OF THE ASSESSEE FOR HEARING ON MERITS ON 31. 12.2014 ON THE DATE ON WHICH THE CONNECTED APPEAL IS FIXED FOR HEARING BEFORE THE TRIBUNAL. NO FRESH NOTICE SHALL BE ISSU ED TO THE ASSESSEE. 4. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 17 TH OCTOBER,2014. SD/- SD/- (T.R.SOOD) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 17 TH OCTOBER,2014. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT CHANDIGARH