M/s Defence Estate Officer, Chandigarh V. JCIT (TDS), Chandigarh

MA 60/CHANDI/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3394 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-09-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Next Hearing Date: 18-09-2015
• Assessment Year: 2010-2011
• Appeal Filed On: 09-07-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL
• Assessee Lawyers: ARVIND BADORE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS. RANO JAIN, ACCOUNTANT MEMBER M.A.NOS.60 TO 62/CHD/2015 IN ITA NOS.43 TO 45 /CHD/2015 (ASSESSMENT YEARS: 2010-11 TO 2012-13) THE DEFENE ESTATE OFFICER, VS. THE J.C.I.T.(TDS) KENDRIYA SADAN, CHANDIGARH. 5 TH FLOOR, SECTOR 9, CHANDIGARH. PAN: PTLD10773A (APPELLANT) (RESPONDENT) APPLICANT BY : SHRI ARVIND BADORE RESPONDENT BY : SHRI S.K.MITTAL, DR DATE OF HEARING : 18.09.2015 DATE OF PRONOUNCEMENT : 18.09.2015 O R D E R PER RANO JAIN, A.M . : THESE MISCELLANEOUS APPLICATIONS ARE FILED BY THE APPLICANT FOR RECALLING OF THE CONSOLIDATED ORDER O F THE TRIBUNAL DATED 7.4.2015 FOR ASESSMENT YEARS 2010-1 1 TO 2012-13, WHICH WAS DISMISSED EX-PARTE FOR WANT OF PROSECUTION. 2. THE REASON FOR NON-APPEARANCE ON THE LAST DATE OF HEARING GIVEN IN THE APPLICATION IS THAT THE APPLIC ANT DID NOT RECEIVE NOTICE FOR THE DATE OF HEARING I.E. 7.4.201 5. AN AFFIDAVIT OF DR.MAMTA KANSAY, DEFENSE ESTATE OFFIER IN THIS 2 REGARD HAS BEEN FILED. THE APPLICANT IS ALSO AN GO VERNMENT AGENCY. 3. ON GOING THROUGH THE DETAILED REASONS STATED IN THE PETITION AND AFTER HEARING BOTH THE SIDES, WE ARE C ONVINCED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT REAS ONS IN NOT APPEARING BEFORE THE TRIBUNAL ON THE APPOINTED DATE OF HEARING TO PROSECUTE THE APPEAL. THEREFORE, WE REC ALL THE ORDER OF THE TRIBUNAL DATED 7.4.2015 IN ITA NOS.43 TO 45/CHD/2015 AND RESTORE THE APPEAL FOR FRESH DECISI ON IN ACCORDANCE WITH LAW. THE HEARING OF THE APPEALS IS FIXED ON 10.12.2015 FOR THE PURPOSE OF WHICH ISSUE O F FORMAL NOTICE IS WAIVED WITH THE CONSENT OF THE PARTIES. 4. IN THE RESULT, ALL THE MISCELLANEOUS APPLICATIO NS FILED BY THE APPLICANT ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 18 TH DAY OF SEPTEMBER, 2015. SD/- SD/- (BHAVNESH SAINI) (RANO JAIN) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 18 TH SEPTEMBER, 2015 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH 3