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

MA 60/CHANDI/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4895 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-11-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 26-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL
• Assessee Lawyers: ARVIND BADONI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER MA NOS.60 TO 62/CHD/2016 IN ITA NOS. 43 TO 45/CHD/2015 (A.Y. : 2010-11 TO 2012-13) THE DEFENCE ESTATE OFFICER, VS THE JCIT (TDS) , KENDRIYA SADAN, CHANDIGARH. 5 TH FLOOR, SECTOR 9, CHANDIGARH. PAN: PTLD10773A (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI ARVIND BADONI 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 APPEALS OF THE ASSESSEE WERE DISMISSE D FOR DEFAULT VIDE ORDER DATED 18.04.2016. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT ASSESSEE IS A GOVERNMENT AGENCY WORKING UNDER MINISTRY OF DEFENCE, GOVERNMENT OF INDIA. AUTHORIZ ED REPRESENTATIVES COULD NOT APPEAR ON THE DATE OF HEA RING BECAUSE THE THEN REGULAR DEO WAS ON LEAVE DUE TO SUDDEN DEMISE OF HER BROTHER AND LATER ON, SHE WAS TRANSFERRED. IN THE ABSENCE OF RESPONSIBLE PERSON, 2 REVISED GROUNDS OF APPEAL COULD NOT BE APPROVED AND COUNSEL WAS ALSO NOT AUTHORIZED TO APPEAR BEFORE TH E TRIBUNAL. THE LD. COUNSEL FOR THE ASSESSEE ALSO SUBMITTED THAT THE ASSESSEE WOULD TAKE CARE IN FUTU RE AND WOULD NOT GIVE ANY CHANCE FOR DEFAULT IN APPEAR ING ON THE DATE OF HEARING. 3. CONSIDERING EXPLANATION OF THE ASSESSEE, WE ARE SATISFIED THAT ASSESSEES COUNSEL WAS PREVENTED BY SUFFICIENT CAUSE FROM NOT APPEARING ON THE DATE OF HEARING. WE, THEREFORE, RECALL OUR EARLIER ORDER D ATED 18.04.2016 AND RESTORE ALL THE APPEALS OF THE ASSES SEE. THE MISCELLANEOUS APPLICATIONS ARE ALLOWED. THE APP EALS BE FIXED FOR HEARING ON MERITS ON 27.12.2016 FOR WH ICH DATE, NO SEPARATE NOTICE WILL BE ISSUED TO THE ASSE SSEE. 5. THE MISCELLANEOUS APPLICATIONS OF THE ASSESSEE A RE 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