IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS. ANNAPURNA MEHROTRA, ACCOUNTANT MEMBER MA NO.79/CHD/2015 IN ITA NO. 732/CHD/2014 ASSESSMENT YEAR 2005-06 SHRI SUBODH PARKASH, VS THE DCIT, PROP. CITIZEN ROAD LINES, CIRCLE, YAMUNA NAGAR. YAMUNA NAGAR. PAN: ABBPP0664K (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI RUCHESH SINHA RESPONDENT BY : SHRI MANJIT SINGH DATE OF HEARING : 11.12.2015 DATE OF PRONOUNCEMENT : 11.12.2015 O R D E R PER BHAVNESH SAINI,JM THE APPEAL OF THE ASSESSEE WAS DISMISSED IN DEFAULT VIDE ORDER DATED 31.03.2015. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT NON APPEARANCE ON THE DATE OF HEARING WAS DUE TO THE SH IFTING OF THE OFFICE OF THE ASSESSEE TO A DIFFERENT PLACE AND ASSESSEE WOULD TAKE CARE IN FUTURE. 3. CONSIDERING THE EXPLANATION OF THE ASSESSEE AND THE FACT THAT APPEAL HAS NOT BEEN DECIDED ON MERITS, WE RECALL EARLIER ORDER DATED 31.03.2015 AND RESTORE THE APPE AL OF THE ASSESSEE. THE APPEAL BE FIXED FOR FINAL HEARING ON MERITS ON 2 02.02.2016, FOR WHICH DATE NO SEPARATE NOTICE SHALL BE ISSUED TO THE ASSESSEE. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (ANNAPURNA MEHROTRA) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 11 TH DECEMBER,2015. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT CHANDIGARH