M/s Patiala Urban Planning and Development Authority, Patiala V. ITO, Patiala

MA 75/CHANDI/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5835 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 2 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-11-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 08-09-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: S K BHASIN

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES, B CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER M.A. NO.47/CHD/2016 (IN ITA NO. 59/CHD/2015) ASSESSMENT YEAR: 2011-12 SH. RAJBIR SINGH WALIA, VS. THE DCIT, CIRCLE 1(1) , CHANDIGARH CHANDIGARH PAN NO. AAAPW8792P (APPELLANT) (RESPONDENT) APPELLANT BY : SH. S.K. BHASIN RESPONDENT BY : SMT. CHANDERKANTA DATE OF HEARING : 18.08.2017 DATE OF PRONOUNCEMENT : 13.11.2017 ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT MISC. APPLICATION DATED 22.5.2016 HAS B EEN MOVED BY THE APPLICANT PLEADING THEREIN FOR RECALLING THE OR DER DATED 31.3.2016 OF THE TRIBUNAL PASSED IN ABOVE CAPTIONED APPEAL WHICH WAS DISMISSED EX-PARTE FOR WANT OF PROSECUTION. 2. THE LEARNED AR FOR THE ASSESSEE, AS MENTIONED IN THE MISC. PETITION HAS SUBMITTED THAT TO PURSUE THE MATTER THE APPLIC ANT HAS FILED THE POWER OF ATTORNEY, DETAILED PAPER BOOK COMPRISING OF VARI OUS DOCUMENTS / PAPERS RELIED UPON BEFORE THE HON'BLE TRIBUNAL. HE FURTHE R STATED THAT IN THIS BEHALF WRITTEN SUBMISSIONS WERE ALSO FILED ON 14.1. 2016 WITH THE REQUEST TO 2 DECIDE THE CASE OF THE ASSESSEE ON THE BASIS OF SA ID WRITTEN SUBMISSIONS. IT WAS ALSO SUBMITTED THAT REVISED PAPER BOOK WAS ALSO FILED ON 18.1.2016. ALL THE SAID DOCUMENTS ARE MADE AVAILABLE TO THE TR IBUNAL BUT THE TRIBUNAL HAS PASSED EX. PARTE ORDER, AS THE WRITTEN SUBMISSI ONS SUBMITTED HAS ESCAPED THE KIND ATTENTION OF THE TRIBUNAL. 3. ON GOING THROUGH THE DETAILED REASONS STATED IN THE PETITION, MATERIAL AVAILABLE ON RECORD AND AFTER HEARING BOTH THE SID ES, WE ARE CONVINCED THAT CERTAIN DOCUMENTS SUBMITTED BY THE ASSESSEE, WHICH WERE AVAILABLE ON RECORD, HAVE ESCAPED THE ATTENTION. THEREFORE, WE DIRECT TO RECALL THE ORDER OF THE TRIBUNAL DATED 31.03.2016 IN THE ABOVE CAPTIONED APPEAL AND RESTORE THE APPEAL TO ITS ORIGINAL POSITION TO BE H EARD A FRESH IN REGULAR COURSE. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 13.11.2017 SD/- SD/- (ANNAPURNA GUPTA) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 13.11.2017 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR