Institute of Correctional Administration, Chandigarh V. ITO, Chandigarh

MA 64/CHANDI/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3540 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-10-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Next Hearing Date: 09-10-2015
• Assessment Year: 2010-2011
• Appeal Filed On: 17-08-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL
• Assessee Lawyers: AMRINDER SINGH
• Keywords: Bonafide mistake

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. 64/CHD/2015 IN ITA NO. 1105/CHD/2014 ASSESSMENT YEAR: 2010-11 M/S INSTITUTE OF VS THE ITO, CORRECTIONAL ADMINISTRATION, WARD 5(4), SECTOR 26, CHANDIGARH. CHANDIGARH. PAN: AAAJI0166R (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI AMRINDER SINGH RESPONDENT BY : SHRI S.K. MITTAL DATE OF HEARING : 09.10.2015 DATE OF PRONOUNCEMENT : 09.10.2015 O R D E R PER BHAVNESH SAINI,JM THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR DEFAUL T VIDE ORDER DATED 26.05.2015. 2. IT IS SUBMITTED IN THE MISCELLANEOUS APPLICATION THAT THOUGH THE ASSESSEE RECEIVED NOTICE FOR HEARING FOR 26.05.2015, BUT DUE TO BONAFIDE MISTAKE, IT WAS DEL IVERED TO EARLIER COUNSEL SHRI ALOK MITTAL INSTEAD OF THE PRE SENT COUNSEL SHRI VINEET KRISHAN, ADVOCATE. IT IS, THER EFORE, STATED THAT DUE TO THE ABOVE BONAFIDE MISTAKE, THER E WAS NON-APPEARANCE ON THE DATE OF HEARING. 2 3. CONSIDERING THE EXPLANATION OF THE ASSESSEE, WE ARE SATISFIED THAT ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THE TRIBUNAL ON THE DATE FIXE D FOR HEARING OF THE APPEAL. WE, THEREFORE, RECALL OUR EA RLIER ORDER DATED 26.05.2015 AND RESTORE THE APPEAL OF THE ASSE SSEE FOR HEARING ON MERITS. OFFICE IS DIRECTED TO FIX THE A PPEAL OF THE ASSESSEE FOR HEARING ON 30.12.2015 FOR WHICH DATE, NO SEPARATE NOTICE SHALL BE ISSUED TO THE ASSESSEE. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (RANO JAIN) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 9 TH OCTOBER,2015. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT CHANDIGARH