Som Nath, Yamunanagar V. ITO, Yamunanagar

MA 66/CHANDI/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4897 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-11-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 04-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: INOSHI SHARMA
• Assessee Lawyers: A K SACHDEVA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER MA NO.66/CHD/2016 IN ITA NO. 522/CHD/2016 ( ASSESSMENT YEAR 2008-09) SHRI SOM NATH, VS THE ITO PROP. M/S CHOWDHERY PROPERTY DEALER, WARD-2, OPP. GABA HOSPITAL, YAMUNA NAGAR. YAMUNA NAGAR. PAN: AGSPN6792L (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI A.K.SACHDEVA RESPONDENT BY : MS. INOSHI SHARMA DATE OF HEARING : 11.11.2016 DATE OF PRONOUNCEMENT : 11.11.2016 O R D E R I HAVE HEARD LD. REPRESENTATIVES OF BOTH THE PARTIES. THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR DEFAULT VIDE ORDER DATED 04.07.2016. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT HE WAS NOT WELL ON THE DATE OF HEARING AND AS SUCH, CO ULD NOT APPEAR ON THE DATE OF HEARING. THE AFFIDAVIT O F THE ASSESSEE IS FILED IN SUPPORT OF THE SAME. 3. CONSIDERING EXPLANATION OF THE ASSESSEE, I AM SATISFIED THAT ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE IN NOT APPEARING BEFORE THE TRIBUNAL ON THE D ATE OF HEARING. FURTHER, THE APPEAL IS NOT DECIDED ON MERIT. THE EX-PARTE ORDER IS, THEREFORE, RECALLED AND APPE AL OF 2 THE ASSESSEE IS RESTORED. THE MISCELLANEOUS APPLIC ATION OF THE ASSESSEE IS ALLOWED. THE APPEAL BE FIXED FO R HEARING ON MERITS ON 29.12.2016 FOR WHICH DATE, NO SEPARATE NOTICE WILL BE ISSUED. 3. IN THE RESULT, MISCELLANEOUS APPLICATION IS ALLO WED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DATED: 11 TH NOVEMBER,2016. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT/CHD