Ravi Mallick, Ludhiana V. DCIT, Ludhiana

MA 7/CHANDI/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2677 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-01-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 23-01-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 27-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES A CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.R. SOOD, ACCOUNTANT MEMBER MA NO. 7/CHD/2014 IN ITA NO. 274/CHD/2013 ASSESSMENT YEAR: 2009-10 RAVI MALLICK VS. THE DCIT LUDHIANA, CIRCLE-III LUDHIANA PAN NO. ADLPM4822E (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI ASHOK GOYAL RESPONDENT BY : SHRI S.K. MITTAL DATE OF HEARING : 23/01/2015 DATE OF PRONOUNCEMENT : 23/01/2015 ORDER PER T.R.SOOD, A.M. THROUGH THIS MISC. APPLICATION ASSESSEE HAS SOUGHT RECALLING OF THE ORDER OF TRIBUNAL IN ITA NO. 274/CHD/2013. 2. LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT ASSE SSEE HAS SHIFTED THE ADDRESS BUT UNFORTUNATELY DID NOT INFOR MED THE TRIBUNAL OF THE CHANGE IN ADDRESS AND THE NOTICE SENT TO THE OLD ADDRESS WAS NOT DELIVERED TO THE ASSESSEE. FURTHER SINCE APPEAL HAS BEEN DISMISSED IN LEMINE WITHOUT PROVIDING ADEQUATE OPPO RTUNITY TO THE ASSESSEE. HE MADE A PRAYER TO RECALL THE ORDER OF T RIBUNAL IN ITA NO. 274/CHD/2013. 3. ON THE OTHER HAND LD. DR SUPPORTED THE ORDER OF TRIBUNAL. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS CAREFUL LY. NORMALLY THE ASSESSEE SHOULD HAVE TAKEN A CAUTION TO INFORM THE TRIBUNAL OF THE CORRECT ADDRESS IN THE ABSENCE OF WHICH NOTICE CAN BE SENT ONLY TO THE OLD ADDRESS. HOWEVER, SINCE THE APPEAL HAS B EEN DISMISSED IN LIMINE THEREFORE, IN THE INTEREST OF JUSTICE WE REC ALL OUR ORDER IN ITA NO. 274/CHD/2013. 5. REGISTRY IS DIRECTED TO FIX THE HEARING OF APPEA L ON 07/04/2015 AND ASSESSEE SHALL TAKE NOTICE FROM THIS ORDER ITSELF A S NO SEPARATE NOTICE WOULD BE ISSUED. 6. IN THE RESULT MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 23/01/20 15 SD/- SD/- (BHAVNESH SAINI) (T.R. SOOD) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 23/01/2015 AG COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT, TH E CIT(A), THE DR