Karnail Singh, UK V. The Assistant Director of Income Tax, Chandigarh

MA 7/CHANDI/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7225 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 2 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 02-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHANDRA KANTA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH A, CHANDIGARH BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER M.A. NOS. 04 & 09/CHD/2018 (IN ITA NOS. 469 TO 474/CHD/2016) (ASSESSMENT YEAR: 2007-08 TO 2012-13) SH. KARNAIL SINGH VS. THE ASSISTANT DIRECTOR YEW LODGE OF INCOME TAX (INTERNATIONAL 29-A, NOTTINGHAM ROAD TAXATION), CHANDIGARH NUTHALL, NOTTINGHAM(UK) PAN: CMZPS3965B (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI. SANAT KAPOOR DEPARTMENT BY : SMT. CHANDRAKANTA DATE OF HEARING : 30/11/2018 DATE OF PRONOUNCEMENT :15/01/2019 O R D E R PER DR.B.R.R.KUMAR, A.M . ALL THE ABOVE MISCELLANEOUS APPLICATIONS HAVE BEEN FILED BY THE ASSESSEE PRAYING FOR RECALL OF THE ORDER DT. 07/09/2017 DISM ISSING THE APPEAL OF THE ASSESSEE OWING TO NON PROSECUTION. 2. DURING THE HEARING BEFORE US, THE LD. AR SUBMITT ED THAT THE ARGUING COUNSEL HAD PLANNED TO TRAVEL TO CHANDIGARH FROM DE LHI TO APPEAR AND ARGUE THE APPEALS BEFORE THE HON'BLE ITAT BUT IN THE EARL Y MORNING OF 06.09.2017 HE WAS SUFFERING FROM MILD FEVER AND HENCE HE COULDNOT TRAVEL TO CHANDIGARH. DUE TO PAUCITY OF TIME HE COULD NOT INSTRUCT ANY OF HIS JUNIOR AT HIS DELHI OFFICE TO TRAVEL TO CHANDIGARH AND SEEK ADJOURNMENT AND CONTA CTED LOCAL ADVOCATE WHO PRACTICES BEFORE THE HON'BLEPUNJAB AND HARYANA HIGH COURT TO SEEK ADJOURNMENT BEFORE THE HON'BLE ITAT. THE SAID ADVOC ATE COULD NOT PREPARE A WRITTEN ADJOURNMENT APPLICATION AT THE LAST HOUR AN D HENCE COULD NOT FILE THE ADJOURNMENT APPLICATION IN ADVANCE WHICH LED TO THE DISMISSAL OF APPEALS. THE AFFIDAVIT OF SH KUSHAGRA MAHAJAN, THE ADVOCATE WA S FILED BEFORE THE BENCH. 3. LD. DR. OBJECTED TO THE RECALL IN PRINCIPLE. 2 4. HAVING GONE THROUGH THE FACTS OF THE CASE, SINCE A REASONABLE CAUSE COULD BE BROUGHT OUT BY THE LD.AR, WE HERE BY RECAL L THE ORDER FIXING THE REGULAR HEARING ON 17/01/2019. IT IS HERE BY CLARIFIED IN T HE COURT THAT NO SEPARATE NOTICE OF HEARING WOULD BE ISSUED. 5. AS A RESULT, ALL THE MISC. APPLICATIONS ARE ALLO WED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (DIVA SINGH) (DR. B.R.R. KU MAR) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 15/01/2019 AG COPY TO: 1.THE APPELLANT, 2. THE RESPONDENT, 3. THE CIT(A), 4. THE CIT, 5. THE DR