Keshav Dutt Shreedhar, Shimla V. DCIT, Shimla

MA 65/CHANDI/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6579 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 17-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHANDRAKANTHA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCHA, CHANDIGARH BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER MISC. APPLICATION NO.65/CHD/2018 (IN ITA NO.08/CHD/2016) (ASSESSMENT YEAR : 2008-09) KESHAV DUTT SHREEDHAR VS. THE DY. CIT S/O SHRI. BRAHM DUTT SHARMA CIRCLE, SHIMLA LEGALIES, NEAR MARINA THE MALL, SHIMLA PAN/TAN: ADXPS6141G (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI TEJ MOHAN SINGH DEPARTMENT BY : SMT. CHANDRAKANTHA DATE OF HEARING : 04.05.2018 DATE OF PRONOUNCEMENT : 04/05/2018 O R D E R PER DR. B.R.R. KUMAR, A.M. : THROUGH THIS MISC. APPLICATION ASSESSEE HAS SOUGHT TO AMEND THE ORDER OF TRIBUNAL IN ITA NO.08/CHD/2016 THROUGH WHICH APPEAL HAS BEEN DISMISSED BY FOLLOWING THE DECISION OF CIT VS. MULTIPLAN INDIA LTD. 38 ITD 320(DEL). 2. THE LD. COUNSEL FOR THE ASSESSEE REFERRED TO THE MISC. APPLICATION AND SUBMITTED THAT THE LD. AR COULD NOT ATTEND THE HEARING ON 06/09/2017 AS HE HAS WRONGLY NOTED DOWN THE DATE AS 07/09/2017 INSTEAD OF 06/09/2017 AND PLACED THE COP IES OF THE DIARY INDICATING THE SAME. 2 3. LD. DR FAIRLY CONCEDED TO THE REQUEST AS IT IS B ASED ON THE WRONG NOTING OF THE DATE. 4. AFTER CONSIDERING THE SUBMISSIONS CAREFULLY, WE ARE SATISFIED THAT THE ASSESSEE HAD REASONABLE CAUSE TO SEEK RECTIFICATION , THEREFORE, IN THE INTEREST OF JUSTICE WE RECALL THE ORDER OF TRIBUNAL IN ITA NO. 08/CHD/2016. 5. REGISTRY IS DIRECTED TO FIX THE HEARING OF APPEA L ON 27/06/2018 AS PRONOUNCED IN THE COURT AND ASSESSEE SHALL TAKE NOT ICE FROM THIS ORDER ITSELF AS NO SEPARATE NOTICE WOULD BE ISSUED. 6. IN THE RESULT MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (DIVA SINGH) (DR. B.R.R. KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 04/05/2018 AG COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. THE CIT 5. THE DR