Jasbir Singh, Patiala V. ITO, Patiala

MA 6/CHANDI/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9312 (ITAT-CHANDIGARH)
• Duration Of Justice: 10 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-11-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 07-09-2012
• Assessment Year: 2006-2007
• Appeal Filed On: 17-01-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: RISHIBH KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B, CHANDIGARH BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER AND SHRI MEHAR SINGH, ACCOUNTANT MEMBER M.A. NO.6 /CHD/2012 (IN ITA NO.72/CHD/2011) (ASSESSMENT YEAR: 2006-07) SHRI JASBIR SINGH, VS. THE INCOME TAX OFFICER, PROP.JASBIR SINGH GURCHARAN SINGH, WARD-2, PATIALA. PATIALA. PAN: AKMPS7985F (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI RISHIBH KUMAR RESPONDENT BY : SHRI AKHILESH GUPTA, DR DATE OF HEARING : 02.11.2012 DATE OF PRONOUNCEMENT : 22.11.2012 O R D E R PER SUSHMA CHOWLA, JM THE APPLICANT HAS FILED THIS MISCELLANEOUS APPLICAT ION FOR RECALLING THE ORDER DATED 26.8.2011 IN ITA NO. 72/C HD/2011 RELATING TO THE ASSESSMENT YEAR 2006-07 WHICH WAS DISMISSED EX- PARTE FOR WANT OF PROSECUTION. 2. THE APPEAL IN ITA NO.72/CHD/2011 WAS DISMISSED A S THE ASSESSEE HAD FAILED TO REMOVE THE DEFECTS. THE ASSESSEE ALO NG WITH PRESENT MISCELLANEOUS APPLICATION HAS FURNISHED THE FOLLOWI NG DOCUMENTS/EVIDENCE: 1. TRIBUNALS FEE CHALLAN OF RS.5,867/-. 2. ORIGINAL GROUNDS OF APPEAL BEFORE TRIBUNAL. 3. COPY OF ASSESSMENT ORDER IN DUPLICATE U/S 143(3 ). 4. VERIFICATION IN FORM NO.36 COMPLETED. 2 3. THE ASSESSEE HAS ALSO FILED ON RECORD AN AFFIDAV IT EXPLAINING THE REASONS FOR NOT ATTENDING ON THE LAST APPOINTED DAT E OF HEARING. ON PERUSAL OF THE SAME, WE ARE CONVINCED THAT THE ASSE SSEE WAS PREVENTED BY SUFFICIENT REASONS IN NOT APPEARING BEFORE THE T RIBUNAL ON THE APPOINTED DATE OF HEARING TO PROSECUTE THE APPEAL. THEREFORE, WE RECALL THE ORDER OF THE TRIBUNAL DATED 26.8.2011 IN ITA NO . 72/CHD/2011 AND RESTORE THE APPEAL FOR FRESH DECISION IN ACCORDANCE WITH LAW. THE HEARING OF THE APPEAL IS FIXED ON 17.12.2012 FOR THE PURPOSE OF WHICH ISSUE OF FORMAL NOTICE IS WAIVED WITH THE CON SENT OF THE PARTIES. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 22 ND DAY OF NOVEMBER, 2012. SD/- SD/- (MEHAR SINGH) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 22 ND NOVEMBER, 2012 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH