The Institute of Correctional Administration, Chandigarh V. CIT II, Chandigarh

MA 68/CHANDI/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3536 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-11-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: misc
• Appeal Filed On: 27-08-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJINDER KAURDR
• Assessee Lawyers: ALOK MITTAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS. RANO JAIN, ACCOUNTANT MEMBER MA NO.68/CHD/2015 IN ITA NO. 1049/CHD/2013 THE INSTITUTE OF V THE CIT-II, CORRECTIONAL ADMINISTRATION, CHANDIGARH. SECTOR 26, CHANDIGARH. PAN: AAAJI0166R (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI ALOK MITTAL RESPONDENT BY : SMT.RAJINDER KAUR,DR DATE OF HEARING : 06.11.2015 DATE OF PRONOUNCEMENT : 06.11.2015 O R D E R PER BHAVNESH SAINI,JM THE ASSESSEE FILED THE PRESENT M.A. FOR RECALLING O F THE EARLIER ORDER OF THE TRIBUNAL DATED 21.05.2015 WHER EBY APPEAL OF THE ASSESSEE WAS DISMISSED IN DEFAULT. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT ON THE DATE OF HEARING FIXED BEFORE THE TRIBUNAL, HE CAME LATE TO THE TRIBUNAL, THEREFORE, DUE TO HIS MISTAKE, THE AP PEAL OF THE ASSESSEE WAS DISMISSED IN DEFAULT. 3. CONSIDERING THE RIVAL SUBMISSIONS IN THE LIGHT O F THE EXPLANATION OF THE ASSESSEE AND THE FACT THAT THE A PPEAL OF THE ASSESSEE HAS NOT BEEN DECIDED ON MERIT, WE ARE OF THE 2 VIEW ASSESSEE IS ABLE TO EXPLAIN REASONABLE CAUSE F OR FAILURE TO APPEAR ON THE DATE OF HEARING. WE, THEREFORE, R ECALL OUR EARLIER ORDER DATED 21.05.2015 AND RESTORE THE APPE AL OF THE ASSESSEE. OFFICE IS DIRECTED TO FIX THE APPEAL OF T HE ASSESSEE FOR HEARING ON 04.01.2016 FOR WHICH DATE, NO SEPARA TE NOTICE WILL BE ISSUED TO THE ASSESSEE. 5. 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: 6 TH NOVEMBER,2015. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT CHANDIGARH