Sh. Gurcharan Singh, Ludhiana V. ITO, Ludhiana

MA 68/CHANDI/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5682 (ITAT-CHANDIGARH)
• Duration Of Justice: 11 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-07-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 12-07-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES, SMC, CHANDIGARH BEFORE MS. DIVA SINGH, JUDICIAL MEMBER MA NO.68/CHD/2016 IN ITA NO. 118/CHD/2016 ASSESSMEN T YEAR: 2008-09 SHRI GURCHARAN SINGH, VS THE ITO, PROP, OF M/S LUCKY IRON TRADERS, WARD V(L), GILL ROAD, LUDHIANA. LUDHIANA. PAN:ADVPS5811P (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SATISH GUPTA RESPONDENT BY : NONE DATE OF HEARING : 28.04.2017 DATE OF PRONOUNCEMENT: 06.07.2017 ORDER THE ASSESSEE PRAYS FOR RECALL OF ORDER DATED 20.05. 2016 IN ITA 118/CHD/2016 PERTAINING TO 2008-09 ASSESSMENT YEAR ON THE GROUND THAT NO NOTICE FOR 20.05.2016 STATED TO HAVE BEEN ISSUED, W AS RECEIVED BY THE ASSESSEE. AS PER PARA-3 OF THE MISCELLANEOUS APPLIC ATION FILED, IT HAS BEEN STATED THAT NEITHER THE ASSESSEE WAS SERVED ANY NOT ICE REGARDING FIXATION OF APPEAL ON 20.05.2016 BEFORE THE HON'BLE INCOME TAX APPELLATE TRIBUNAL, DIVISION BENCH, CHANDIGARH NOR THERE WAS ANY COMMUN ICATION REGARDING FIXATION OF THE SAID APPEAL. 2. NO ONE WAS PRESENT ON BEHALF OF THE REVENUE. TH E RECORD FURTHER SHOWS THAT EVEN ON THE LAST OCCASION, THE MISCELLAN EOUS APPLICATION WAS ADJOURNED ON THE REQUEST OF THE REVENUE AND TODAY, NEITHER ANYONE IS PRESENT NOR REQUEST FOR ADJOURNMENT HAS BEEN PLACED ON RECORD. 3. ACCORDINGLY, IN THE LIGHT OF THESE FACTS, THE EX PLANATION OFFERED BY THE ASSESSEE FOR NON REPRESENTATION ON THE DATE OF HEAR ING IS ACCEPTED AS BONAFIDE AND TRUE AND NOTING THAT NO VESTED RIGHT A RISES FROM THE EX-PARTE ORDER DATED 20.05.2016 IN FAVOUR OF THE REVENUE, THE IMPU GNED ORDER IS RECALLED. MA/68/CHD/2016 IN ITA NO.118/CHD/2016 2 SUPPORT IS DRAWN FROM THE DECISION OF THE HON'BLE D ELHI HIGH COURT IN THE CASE OF ANSALS PROPERTIES. 4. ACCORDINGLY, THE APPEAL IS RESTORED BACK TO ORIG INAL POSITION AND THE DATE OF HEARING WHICH HAD BEEN FIXED AS 06.06.2017 IS NOW CHANGED TO 2 ND AUGUST,2017. PARTIES TO BE INFORMED BY THE REGISTRY . 5. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 6 TH JULY,2017. SD/- (DIVA SINGH) JUDICIAL MEMBER 'POONAM' COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR ASSTT. REGISTRAR ITAT,CHANDIGARH.